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Utilities - Carmel 2012 Cost Allocation Plan DETAIL
755W.CarmelDrive,Suite203 | Carmel, IN 46032 TEL 317.818.1876 FAX 877.346.7986 WWW malconindiana.com CARMEL,INDIANA CitywideCostAllocationPlan based onFinancial Data for theyear Ended December 31,2012 Staff Department Document Page No. Table of Contents 1 Summary of Indirect Costs 2 - 6 Narratives 7 - 10 1 - Building Use Charge Detailed Cost Schedules 11 - 25 2 - Equipment Use Charge Detailed Cost Schedules 26 - 40 3 - Police 101-1110 Detailed Cost Schedules 41 - 55 4 - Communications 101-1115 Detailed Cost Schedules 56 - 70 5 - Board of PW 101-1150 Detailed Cost Schedules 71 - 85 6 - Mayor 101-1160 Detailed Cost Schedules 86 - 100 7 - Law 101-1180 Detailed Cost Schedules 101 - 115 8 - Community Services 101-1192 Detailed Cost Schedules 116 - 130 9 - Human Resources 101-1201 Detailed Cost Schedules 131 - 145 10 - Information Systems 101-1202 Detailed Cost Schedules 146 - 160 11 - Administration 101-1205 Detailed Cost Schedules 161 - 175 12 - Common Council 101-1401 Detailed Cost Schedules 176 - 190 13 - Clerk Treasurer 101-1701 Detailed Cost Schedules 191 - 205 14 - No Department 101-0000 Detailed Cost Schedules 206 - 220 15 - Record Perpetuation 502 Detailed Cost Schedules 221 - 235 Reconciliation of Costs to City Financial Data 236 Ratio of Costs to Utility 237 Footnotes: Approach and Methodology 238 2012 Carmel City Cost Allocation Plan ▼▼▼ Compact Disk / Table of Contents Carmel, Indiana 6/7/2013 © 2013 Malinowski Counslting, Inc.Page 1 2012-AllocatedCostsBy Department TotalNetAlloc 1&2&3&4 Fire101-1120 Parks101-1125 AllocatedCosts BuildingUseCharge Equipment Use Charge Police 101-1110 163,494.90$ Communications101-1115 118,093.89$ Board of PW 101-1150 28,786.63$8,537.04$ Mayor 101-1160 597,012.88$177,052.17$ Law 101-1180 580,213.44$177,570.10$ Community Services 101-1192 38,905.34$ Hum an Resources 101-1201 368,083.73$93,139.87$ Information Systems 101-1202 1,479,897.49$438,883.44$ Administration 101-1205 679,427.90$66,330.02$ Common Council101-1401 492,822.26$146,153.06$ Clerk Treasurer 101-1701 895,790.33$191,782.40$20,267.25$ No Department 101-0000 630.36$ Record Perpetuation 502 7,806.81$ Total Allocated Costs 5,450,965.96$1,299,448.10$20,267.25$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page 2 2012-AllocatedCostsBy Department AllocatedCosts BuildingUseCharge Equipment Use Charge Police 101-1110 Communications101-1115 Board of PW 101-1150 Mayor 101-1160 Law 101-1180 Community Services 101-1192 Hum an Resources 101-1201 Information Systems 101-1202 Administration 101-1205 Common Council101-1401 Clerk Treasurer 101-1701 No Department 101-0000 Record Perpetuation 502 Total Allocated Costs CommunityRelations 101-1203 Brookshire101- 1207 CityCourt101- 1301 104.13$260.28$468.50$ 2,159.40$5,398.18$9,716.37$ 2,165.51$5,413.77$9,744.78$ 1,572.84$3,931.85$5,329.72$ 5,352.77$13,381.20$24,085.29$ 10,727.81$2,022.34$66,791.97$ 1,782.53$4,456.09$8,020.66$ 6,423.57$19,211.99$12,996.45$ 30,288.56$54,075.70$137,153.74$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page 3 2012-AllocatedCostsBy Department AllocatedCosts BuildingUseCharge Equipment Use Charge Police 101-1110 Communications101-1115 Board of PW 101-1150 Mayor 101-1160 Law 101-1180 Community Services 101-1192 Hum an Resources 101-1201 Information Systems 101-1202 Administration 101-1205 Common Council101-1401 Clerk Treasurer 101-1701 No Department 101-0000 Record Perpetuation 502 Total Allocated Costs Ambulance102 Parks106 ParksProgram108 3,466.20$181.94$29,446.01$ 3,466.20$181.94$29,446.01$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page 4 2012-AllocatedCostsBy Department AllocatedCosts BuildingUseCharge Equipment Use Charge Police 101-1110 Communications101-1115 Board of PW 101-1150 Mayor 101-1160 Law 101-1180 Community Services 101-1192 Hum an Resources 101-1201 Information Systems 101-1202 Administration 101-1205 Common Council101-1401 Clerk Treasurer 101-1701 No Department 101-0000 Record Perpetuation 502 Total Allocated Costs ParksMonon109 Highway201 StreetFund202 3,383.60$ 70,173.35$ 70,378.49$ 51,114.14$ 173,948.29$ 89,805.02$ 57,926.71$ 37,899.10$103,290.89$1,208.87$ 37,899.10$620,020.49$1,208.87$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page 5 2012-AllocatedCostsBy Department AllocatedCosts BuildingUseCharge Equipment Use Charge Police 101-1110 Communications101-1115 Board of PW 101-1150 Mayor 101-1160 Law 101-1180 Community Services 101-1192 Hum an Resources 101-1201 Information Systems 101-1202 Administration 101-1205 Common Council101-1401 Clerk Treasurer 101-1701 No Department 101-0000 Record Perpetuation 502 Total Allocated Costs Water600 Sewer650 Utility 3,227.43$1,821.93$5,049.36$ 66,934.55$37,785.46$104,720.01$ 45,350.15$41,130.59$86,480.74$ 20,401.79$18,503.55$38,905.34$ 49,476.00$28,176.86$77,652.86$ 165,919.86$93,664.00$259,583.86$ 25,076.07$14,155.78$39,231.85$ 55,253.16$31,191.15$86,444.31$ 100,907.58$63,072.71$163,980.29$ 532,546.59$329,502.03$862,048.62$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page 6 CentralServiceDepartmentNo. 1 BuildingUseCharge DescriptionofServices This department allocatedtheFixed Asset costsforbuildings tothe benefitting department. CentralServiceDepartmentNo. 2 EquipmentUseCharge DescriptionofServices This department allocatedthe Fixed Asset costsforequipmenttothe benefitting department. CentralServiceDepartmentNo. 3 PoliceDepartment DescriptionofServices TheCarmelPolice Departmentstrives to sustain aworking partnershipwiththe community to protectlife andproperty,andmaintainasafeandpeacefulenvironment for all. Withthe approvalof thoseserved, theCarmelPoliceDepartment performssworn dutiesethically,maintaining respect for individualrights, humandignity,culturaldiversityand communityvalues. BuildingOperations –Additionally,theCarmel PoliceDepartment has budgeted for maintenanceand careoftheir operationslocatedandThree Civic Square. Thesebuildingoperations costsforThreeCivic Square also benefitstheInformationSystems Departmentwhich is locatedonthe third floor.The allocationofbuildingoperationscostis split byfloor spaceusedby the Police and InformationSystemsDepartments. CentralServiceDepartmentNo. 4 Communications DescriptionofServices TheCommunications Department handled dispatchfortheCityofCarmel. AsofSeptember 01, 2012HamiltonCountyassumedthisresponsibility. InformationTechnology–Individuals who werepaid out oftheCommunicationsbudgetin 2012, butwereperformingworkforInformationSystems,weredirectlyallocatedtotheInformation Systemsdepartment. CentralServiceDepartmentNo. 5 BoardofPublicWorks DescriptionofServices TheBoard of PublicWorks' (BPW)major functionisensuringpolice and fire protection,street, andmunicipalwaterand sewer operations fortheCity ofCarmel.In addition,theBPWapprovesand maintainsallcontractualagreementsinwhichtheCityenters. CityAdministration – TheSalariesandFringeBenefitsfortheindividuals whyserveonthe Boardof PublicWorks Board areallocatedbythe number of fulltime employeesin eachbenefitting department. Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page 7 CentralServiceDepartmentNo. 6 Mayor DescriptionofServices TheMayorisserves asthechief executiveofficerforthe cityofCarmel.Responsibilities include providingleadership and vision forpromoting growthforthe city andbetteringthe quality oflifeforall citizens. CityAdministration – Thepromotion andgrowthofthecity ofCarmelbenefitsallcitizens andemployeesineachdepartment.CostsfortheMayorare allocatedby the numberof fulltime employeesin each benefittingdepartment. CentralServiceDepartmentNo. 7 DepartmentofLaw DescriptionofServices TheCityof Carmel Departmentof Lawwasformedtoprovidein-houselegalservicesforthe City'sDepartments andOfficials,the CityCouncil, theCity's variousBoards, Agenciesand Commissions,andtheCity'smunicipalutilities.Responsibilitiesalsoinclude:reviewingCity contracts, draftingCityordinances, prosecutionofCityordinance violators, handlingemploymentlaw matters, and preparesdocumentsforvariouslegalneedsof theCity. GeneralService –The Departmentof Lawservesalldepartments withintheCityBudget and caninclude alloftheservices mentioned above. Thecosts involvedwithservingthesedepartments were allocatedthe numberof fulltimeemployeesineachbenefittingdepartment. Utility –The DepartmentofLawspendssignificant time handling titlesearchesand document preparationfortheWaterandSewerdepartments.Becauseofthe nature of ensuring the projects conducted by these twodepartments arehandledappropriately, the costs associated withtheseservices are allocatedto both theWaterandSewerdepartments by thetotalsalary ofeach. CentralServiceDepartmentNo. 8 CommunityServices DescriptionofServices TheDepartment ofCommunity Services providesBuilding andCodeservices,Planning and Zoningservices,andUrbanForestry for theCity ofCarmel.Building andCodeincludethe process, review,andissueallbuildingpermits,and performallbuildinginspections,applying building codes adoptedby theStateofIndiana. Planning andZoningstaff conductsthe reviewand approvalofsign permitsand temporaryuse permits.TheCity’sUrbanForestry program is administeredbythe Planning andZoningDivision,including planting/maintenanceofstreettrees FeeCollection –TheDepartment ofCommunity Servicesprovidesafeecollectionservice thatis utilizedbytheWater and Sewer departments.Thisincludes takingfeesinpersonat the Community Serviceofficelocation.The costs associated withtheseservicesare allocatedto boththe WaterandSewerdepartments by thetotalsalary ofeach. NewCommercial – Whileonsiteperformingtheirservices fornewcommercial properties, Community Servicewill occasionallyhandleresponsibilitiesusually performedbytheWaterand Sewer departmentstobemore efficient.Thecosts associatedwiththeseservicesare allocatedto both the WaterandSewerdepartments by thetotalsalary ofeach. NewConstruction –While onsiteperformingtheirservices fornewconstructionprojects, Community Servicewill occasionallyhandleresponsibilitiesusually performedbytheWaterand Sewer departmentstobemore efficient.Thecosts associatedwiththeseservicesare allocatedto both the WaterandSewerdepartments by thetotalsalary ofeach. Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page 8 CentralServiceDepartmentNo. 9 HumanResources DescriptionofServices TheHuman Resources staff coordinatesthehiring process,manages the compensationand benefitssystem,developsemploymentpolicies, providesinformation,advice andcounselingon employmentissuestoemployeesandmanagers,mediatesmisunderstandinganddisputes,oversees certain traininganddevelopmentopportunities, maintainsemployee records,ensurescompliancewith employmentlaw,processes worker’s compensation andunemployment claims, andcommunicateswith employeesonissuesofrelevanceandconcern. Benefits –TheDepartment ofHumanResourcesprovidesbenefitadministrationforall departmentsintheCity. The costs involvedwithservingthese departmentswereallocated the number of full time employeesin each benefittingdepartment. HumanResourceAdministration –TheDepartmentofHuman Resourcesprovides employeeservicestoeachdepartmentwhich canincludeemploymentpolicies, discipline,training,and mediation. Whiletheseservicesare provided foreach department,CityCourt,Clerk Treasurer, Police, andFire consume lessoftheresourcesprovided by HumanResourcesthanother departments. Utility –The DepartmentofHumanResourcespaysforthe drug testingof city employees. Thesetestsand predominantly performed bythoseemployeeswhooperate cityowned vehiclesand machinery.Theidentifiedcosts ofthesetestforthebenefitoftheCarmelUtilitiesDepartmentwere allocatedto the Water and Sewer department bytotalwages. CentralServiceDepartmentNo.10 InformationSystems DescriptionofServices TheInformationSystemsDepartment provides all aspects oftechnologyandnetworking supporttoevery departmentwithintheCityas theyinturn accomplishtheirmissionsinsupplying services to thecitizensofCarmel. AllUsers –The InformationSystems Department’smain responsibilityis toprovidesupportto alldepartmentsin theCity. These costs are allocatedtoeachbenefitting department bythenumberof fulltimeemployees. GIS – Anotherresponsibility isthemaintenance ofthe city GISsystem. Thissystem is used by employeesinalldepartments. CentralServiceDepartmentNo.111 DepartmentofAdministration DescriptionofServices TheCityofCarmel's AdministrativeDepartments assistthe mayorinmanagingthe day-to-day operationsofthe city. CityHall – TheAdministrativeDepartmentmaintainsvarious buildingslocatedwithintheCity. ThecostsformaintainingCityHall areallocatedtoeachbenefittingdepartmentby floor space. CityAdministration –Costsfor managing thedaytodayoperationsare allocated to each benefitting department by the numberof fulltime employees. Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page 9 CentralServiceDepartmentNo.12 CityCouncil DescriptionofServices TheCityCouncilconstitutesthelegislativebodyofthecity.It has poweroverthe citybudget, andpasses city ordinancesandresolutions. CityAdministration – Thecosts associatedwiththeCitybudget andordinancesare allocatedtoeachbenefitting department bythenumberof full timeemployees. CentralServiceDepartmentNo.13 ClerkTreasurer DescriptionofServices TheDepartment ofClerkTreasurerisresponsible forallreceiptsand expendituresfortheCity Funds,processing payroll foremployees, maintainingCityfinancialrecords,managinginvestments, managing Cityassets,andserving asClerk forthe Boardof PublicWorks. AccountsPayable – AccountsPayablevouchers are approved bythe Clerk Treasurer. Costs associatedwith managingAccounts Payable areallocatedbythe numberof APtransactions by department. Payroll –The costs formanaging theCitypayrollare allocated bythenumberoffulltime employeesbybenefittingdepartment. Financial –The costsformanaging theCityfinancials are allocated bythe numberof transactions bydepartment. CityAdministration – The costsof managinginvestments,maintainingrecords,andsittingin onBoardofPublicWorksmeeting are allocated bythe numberof fulltime employeesbybenefitting department. CentralServiceDepartmentNo.14 NoDepartment DescriptionofServices Expenditureslocated inNo Department representcoststhat areunappropriated. ClerkTreasurer –Costswereidentifiedfor Small BusinessAdministration meetingsthat benefittedtheClerkTreasurer.Thesecosts weredirectly allocatedtotheClerkTreasurer. CentralServiceDepartmentNo.15 RecordPerpetuation DescriptionofServices TheRecord Perpetuationfundisusedformaintainingfinancialsrecords that aremanagedby the Clerk Treasurer. Allcostswithinthisfundare allocated directlytotheClerk Treasurer. Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page10 A A Description Total General&Admin OtherDuties LineItemExpense Summary SALARIES&WAGES M 4 FRINGEBENEFITS S 1 SUPPLIES S 1 OTHERSVC&CHARGES S 1 CAPITALOUTLAY S 1 OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials TotalAllowable AllocationOptions Salaries&Wages S 1 100.00%100.00% Salaries&Wagesexcluding G&A A 2 100.00%100.00% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% CustomAllocation #1 P-1 5 100.00%100.00% Custom Allocation #2 P-2 6 100.00%100.00% CustomAllocation #3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj ReallocationofG&A A 2 TotalafterReallocation CostPool % DistributionCode 2012DeptNo1-BuildingUse Charge Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page11 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge AllocationBasis&Source Basis Source AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalAllocationAmounts Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page12 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalAllocation % Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page13 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalGrossAllocation Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page14 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page15 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAllocation-1 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page16 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 A 2 NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page17 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAllocation-2 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page18 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAlloc1&2 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page19 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 A 2 NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page20 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAllocation-3 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page21 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAlloc1&2&3 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page22 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 A 2 NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page23 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAllocation-4 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page24 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo1-BuildingUse Charge NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAlloc1&2&3&4 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page25 A A Description Total General&Admin OtherDuties LineItemExpense Summary SALARIES&WAGES M 4 FRINGEBENEFITS S 1 SUPPLIES S 1 OTHERSVC&CHARGES S 1 CAPITALOUTLAY S 1 OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials TotalAllowable AllocationOptions Salaries&Wages S 1 100.00%100.00% Salaries&Wagesexcluding G&A A 2 100.00%100.00% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% CustomAllocation #1 P-1 5 100.00%100.00% Custom Allocation #2 P-2 6 100.00%100.00% CustomAllocation #3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj ReallocationofG&A A 2 TotalafterReallocation CostPool % DistributionCode 2012DeptNo2-EquipmentUse Charge Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page26 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge AllocationBasis&Source Basis Source AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalAllocationAmounts Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page27 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalAllocation % Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page28 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalGrossAllocation Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page29 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page30 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAllocation-1 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page31 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 A 2 NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page32 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAllocation-2 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page33 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAlloc1&2 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page34 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 A 2 NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page35 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAllocation-3 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page36 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAlloc1&2&3 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page37 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 A 2 NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page38 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAllocation-4 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page39 A A Description Total General&Admin OtherDutiesDistributionCode 2012DeptNo2-EquipmentUse Charge NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalNetAlloc1&2&3&4 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page40 A A A Description Total General&Admin Building Operations OtherDuties LineItemExpenseSummary SALARIES&WAGES M 4 9,350,359.02$9,350,359.02$ FRINGEBENEFITS S 1 5,332,634.21$5,332,634.21$ SUPPLIES S 1 623,284.96$623,284.96$ OTHERSVC&CHARGES M 4 1,723,529.79$160,540.39$1,562,989.40$ CAPITALOUTLAY S 1 62,198.06$62,198.06$ OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 17,092,006.04$160,540.39$16,931,465.65$ TotalAllowable 17,092,006.04$160,540.39$16,931,465.65$ AllocationOptions Salaries &Wages S 1 100.00%100.00% Salaries&WagesexcludingG&A A 2 100.00%100.00% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% CustomAllocation#1 P-1 5 100.00%100.00% CustomAllocation #2 P-2 6 100.00%100.00% CustomAllocation#3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 17,092,006.04$160,540.39$16,931,465.65$ ReallocationofG&A A 2 TotalafterReallocation 17,092,006.04$160,540.39$16,931,465.65$ CostPool %100.00%0.94%99.06% DistributionCode 2012DeptNo3-Police101-1110 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page41 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 AllocationBasis&Source Basis Assigned Floor Space byDepartmentin ThreeCivicSquare Source BuildingBlueprints AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 25,641 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 1,282 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalAllocationAmounts 26,923 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page42 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 95.2383% Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 4.7617% Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalAllocation %100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page43 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 152,895.94$152,895.94$ Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 7,644.45$7,644.45$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalGrossAllocation 17,092,006.04$160,540.39$16,931,465.65$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page44 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page45 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 152,895.94$152,895.94$ Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 7,644.45$7,644.45$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalNetAllocation-1 160,540.39$160,540.39$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page46 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 IncomingExpense-1 BuildingUseCharge R 8 EquipmentUseCharge A 2 Police101-1110 R 8 152,895.94$1,436.11$151,459.83$ Communications101-1115 A 2 BoardofPW101-1150 A 2 2,974.19$2,974.19$ Mayor101-1160 A 2 126,774.97$126,774.97$ Law101-1180 A 2 134,262.87$134,262.87$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 65,899.16$65,899.16$ InformationSystems101-1202 A 2 309,818.22$309,818.22$ Administration101-1205 A 2 48,974.44$48,974.44$ CommonCouncil101-1401 A 2 92,394.77$92,394.77$ ClerkTreasurer101-1701 R 8 139,439.17$1,309.71$138,129.46$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water 600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 1,073,433.73$2,745.82$1,070,687.91$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page47 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 2,615.07$2,615.07$ Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 130.75$130.75$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalNetAllocation-2 2,745.82$2,745.82$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page48 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 155,511.01$155,511.01$ Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 7,775.20$7,775.20$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalNetAlloc1&2 163,286.21$163,286.21$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page49 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 IncomingExpense-2 BuildingUseCharge R 8 EquipmentUseCharge A 2 Police101-1110 R 8 2,615.07$24.56$2,590.51$ Communications101-1115 A 2 BoardofPW101-1150 A 2 3,466.27$3,466.27$ Mayor101-1160 A 2 16,574.60$16,574.60$ Law101-1180 A 2 9,669.87$9,669.87$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 9,345.63$9,345.63$ InformationSystems101-1202 A 2 43,890.90$43,890.90$ Administration101-1205 A 2 4,660.70$4,660.70$ CommonCouncil101-1401 A 2 24,667.47$24,667.47$ ClerkTreasurer101-1701 R 8 17,854.86$167.71$17,687.15$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water 600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 132,745.37$192.27$132,553.10$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page50 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 183.11$183.11$ Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 9.16$9.16$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalNetAllocation-3 192.27$192.27$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page51 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 155,694.12$155,694.12$ Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 7,784.36$7,784.36$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalNetAlloc1&2&3 163,478.48$163,478.48$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page52 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 IncomingExpense-3 BuildingUseCharge R 8 EquipmentUseCharge A 2 Police101-1110 R 8 183.11$1.72$181.39$ Communications101-1115 A 2 BoardofPW101-1150 A 2 489.45$489.45$ Mayor101-1160 A 2 1,198.25$1,198.25$ Law101-1180 A 2 1,055.84$1,055.84$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 782.11$782.11$ InformationSystems101-1202 A 2 4,383.69$4,383.69$ Administration101-1205 A 2 513.56$513.56$ CommonCouncil101-1401 A 2 2,148.76$2,148.76$ ClerkTreasurer101-1701 R 8 1,565.04$14.70$1,550.34$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water 600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 12,319.81$16.42$12,303.39$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page53 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 15.64$15.64$ Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 0.78$0.78$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalNetAllocation-4 16.42$16.42$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page54 A A A Description Total General&Admin Building Operations OtherDutiesDistributionCode 2012DeptNo3-Police101-1110 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 155,709.76$155,709.76$ Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 7,785.14$7,785.14$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalNetAlloc1&2&3&4 163,494.90$163,494.90$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page55 A A A Description Total General&Admin Information Systems OtherDuties LineItemExpenseSummary SALARIES&WAGES M 4 1,245,476.97$82,036.43$1,163,440.54$ FRINGEBENEFITS S 1 394,285.46$25,983.41$368,302.05$ SUPPLIES S 1 OTHERSVC&CHARGES M 4 491,836.83$491,836.83$ CAPITALOUTLAY S 1 OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 2,131,599.26$108,019.84$2,023,579.42$ TotalAllowable 2,131,599.26$108,019.84$2,023,579.42$ AllocationOptions Salaries &Wages S 1 100.00%6.59%93.41% Salaries&WagesexcludingG&A A 2 100.00%6.59%93.41% No allocation of this line-item expenseamongfunctions D 3 100.00%100.00% Manual Allocation M 4 100.00%100.00% CustomAllocation #1 P-1 5 100.00%100.00% CustomAllocation #2 P-2 6 100.00%100.00% CustomAllocation #3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 2,131,599.26$108,019.84$2,023,579.42$ ReallocationofG&A A 2 TotalafterReallocation 2,131,599.26$108,019.84$2,023,579.42$ CostPool %100.00%5.07%94.93% DistributionCode 2012DeptNo4-Communications 101-1115 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page56 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 AllocationBasis&Source Basis Direct Allocation to InformationSystems Source AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 100 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalAllocationAmounts 100 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page57 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 100.0000% Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalAllocation %100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page58 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 108,019.84$108,019.84$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalGrossAllocation 2,131,599.26$108,019.84$2,023,579.42$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page59 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalDirectBilli ng Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page60 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 108,019.84$108,019.84$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalNetAllocation -1 108,019.84$108,019.84$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page61 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 399.52$26.33$373.19$ Mayor101-1160 A 2 17,029.59$1,122.25$15,907.34$ Law101-1180 A 2 18,035.43$1,188.53$16,846.90$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 12,256.95$807.73$11,449.22$ InformationSystems101-1202 A 2 41,617.66$2,742.60$38,875.06$ Administration101-1205 A 2 6,578.70$433.54$6,145.16$ CommonCouncil101-1401 A 2 12,411.32$817.91$11,593.41$ ClerkTreasurer101-1701 A 2 24,150.75$1,591.53$22,559.22$ NoDepartment101-0000 A 2 RecordPerpetuation 502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway 201 A 2 StreetFund202 A 2 Water600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 132,479.92$8,730.42$123,749.50$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page62 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 8,730.42$8,730.42$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalNetAllocation -2 8,730.42$8,730.42$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page63 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 116,750.26$116,750.26$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalNetAlloc1&2 116,750.26$116,750.26$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page64 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 465.62$30.68$434.94$ Mayor101-1160 A 2 2,226.45$146.72$2,079.73$ Law101-1180 A 2 1,298.95$85.60$1,213.35$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 1,738.27$114.55$1,623.72$ InformationSystems101-1202 A 2 5,895.83$388.54$5,507.29$ Administration101-1205 A 2 626.07$41.26$584.81$ CommonCouncil101-1401 A 2 3,313.56$218.36$3,095.20$ ClerkTreasurer101-1701 A 2 3,092.56$203.80$2,888.76$ NoDepartment101-0000 A 2 RecordPerpetuation 502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway 201 A 2 StreetFund202 A 2 Water600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 18,657.31$1,229.51$17,427.80$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page65 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 1,229.51$1,229.51$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalNetAllocation -3 1,229.51$1,229.51$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page66 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 117,979.77$117,979.77$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalNetAlloc1&2&3 117,979.77$117,979.77$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page67 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 65.75$4.33$61.42$ Mayor101-1160 A 2 160.96$10.61$150.35$ Law101-1180 A 2 141.83$9.35$132.48$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 145.47$9.59$135.88$ InformationSystems101-1202 A 2 588.86$38.81$550.05$ Administration101-1205 A 2 68.99$4.55$64.44$ CommonCouncil101-1401 A 2 288.64$19.02$269.62$ ClerkTreasurer101-1701 A 2 271.07$17.86$253.21$ NoDepartment101-0000 A 2 RecordPerpetuation 502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway 201 A 2 StreetFund202 A 2 Water600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 1,731.57$114.12$1,617.45$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page68 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 114.12$114.12$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalNetAllocation -4 114.12$114.12$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page69 A A A Description Total General&Admin Information Systems OtherDutiesDistributionCode 2012DeptNo4-Communications 101-1115 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 118,093.89$118,093.89$ Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation 502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway 201 StreetFund202 Water600 Sewer 650 AllOtherDepts TotalNetAlloc1&2&3&4 118,093.89$118,093.89$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page70 A A A Description Total General & Admin City Administration Other Duties Line ItemExpenseSummary SALARIES&WAGES M 4 11,402.04$11,402.04$ FRINGEBENEFITS S 1 872.04$872.04$ SUPPLIES S 1 OTHERSVC&CHARGES M 4 194,587.50$194,587.50$ CAPITALOUTLAY S 1 DEBTSERVICE M 4 10,423,438.47$10,423,438.47$ S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 10,630,300.05$12,274.08$10,618,025.97$ TotalAllowable 10,630,300.05$12,274.08$10,618,025.97$ AllocationOptions Salaries&Wages S 1 100.00%100.00% Salaries&WagesexcludingG&A A 2 100.00%100.00% Noallocationofthisline-item expense amongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% Custom Allocation#1 P-1 5 100.00%100.00% Custom Allocation#2 P-2 6 100.00%100.00% Custom Allocation#3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A Subtotal afterExpAdj 10,630,300.05$12,274.08$10,618,025.97$ ReallocationofG&A A 2 TotalafterReallocation 10,630,300.05$12,274.08$10,618,025.97$ CostPool %100.00%0.12%99.88% Distribution Code 2012DeptNo5-BoardofPW101- 1150 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page71 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 AllocationBasis&Source Basis #of Employees by Department Source SalarySearch AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 134 Communications101-1115 18 Board ofPW101-1150 2 Mayor101-1160 3 Law101-1180 4 CommunityServices101-1192 21 Human Resources101-1201 3 InformationSystems101-1202 9 Administration101-1205 3 Common Council101-1401 7 ClerkTreasurer101-1701 7 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 164 Parks101-1125 CommunityRelations101-1203 2 Brookshire101-1207 5 CityCourt101-1301 9 Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 65 StreetFund202 Water600 62 Sewer650 35 AllOtherDepts TotalAllocationAmounts 553 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page72 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 24.2315% Communications101-1115 3.2550% Board ofPW101-1150 0.3617% Mayor101-1160 0.5425% Law101-1180 0.7233% CommunityServices101-1192 3.7975% Human Resources101-1201 0.5425% InformationSystems101-1202 1.6275% Administration101-1205 0.5425% Common Council101-1401 1.2658% ClerkTreasurer101-1701 1.2658% NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 29.6564% Parks101-1125 CommunityRelations101-1203 0.3617% Brookshire101-1207 0.9042% CityCourt101-1301 1.6275% Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 11.7541% StreetFund202 Water600 11.2116% Sewer650 6.3291% AllOtherDepts TotalAllocation %100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page73 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 2,974.19$2,974.19$ Communications101-1115 399.52$399.52$ Board ofPW101-1150 44.40$44.40$ Mayor101-1160 66.59$66.59$ Law101-1180 88.78$88.78$ CommunityServices101-1192 466.11$466.11$ Human Resources101-1201 66.59$66.59$ InformationSystems101-1202 199.76$199.76$ Administration101-1205 66.59$66.59$ Common Council101-1401 155.37$155.37$ ClerkTreasurer101-1701 155.37$155.37$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 3,640.05$3,640.05$ Parks101-1125 CommunityRelations101-1203 44.40$44.40$ Brookshire101-1207 110.98$110.98$ CityCourt101-1301 199.76$199.76$ Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 1,442.71$1,442.71$ StreetFund202 Water600 1,376.12$1,376.12$ Sewer650 776.84$776.84$ AllOtherDepts TotalGrossAllocation 10,630,300.05$12,274.08$10,618,025.97$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page74 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 Human Resources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page75 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 2,974.19$2,974.19$ Communications101-1115 399.52$399.52$ Board ofPW101-1150 44.40$44.40$ Mayor101-1160 66.59$66.59$ Law101-1180 88.78$88.78$ CommunityServices101-1192 466.11$466.11$ Human Resources101-1201 66.59$66.59$ InformationSystems101-1202 199.76$199.76$ Administration101-1205 66.59$66.59$ Common Council101-1401 155.37$155.37$ ClerkTreasurer101-1701 155.37$155.37$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 3,640.05$3,640.05$ Parks101-1125 CommunityRelations101-1203 44.40$44.40$ Brookshire101-1207 110.98$110.98$ CityCourt101-1301 199.76$199.76$ Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 1,442.71$1,442.71$ StreetFund202 Water600 1,376.12$1,376.12$ Sewer650 776.84$776.84$ AllOtherDepts TotalNetAllocation-1 12,274.13$12,274.13$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page76 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 Board ofPW101-1150 A 2 44.40$44.40$ Mayor101-1160 A 2 1,892.35$1,892.35$ Law101-1180 A 2 2,003.94$2,003.94$ CommunityServices101-1192 A 2 Human Resources101-1201 A 2 1,361.97$1,361.97$ InformationSystems101-1202 A 2 4,624.61$4,624.61$ Administration101-1205 A 2 731.03$731.03$ Common Council101-1401 A 2 1,379.16$1,379.16$ ClerkTreasurer101-1701 A 2 2,267.35$2,267.35$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 Parks Program108 A 2 Parks Monon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 Total IncomingExpense -1 14,304.81$14,304.81$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page77 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 3,466.27$3,466.27$ Communications101-1115 465.62$465.62$ Board ofPW101-1150 51.74$51.74$ Mayor101-1160 77.60$77.60$ Law101-1180 103.47$103.47$ CommunityServices101-1192 543.23$543.23$ Human Resources101-1201 77.60$77.60$ InformationSystems101-1202 232.81$232.81$ Administration101-1205 77.60$77.60$ Common Council101-1401 181.07$181.07$ ClerkTreasurer101-1701 181.07$181.07$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 4,242.29$4,242.29$ Parks101-1125 CommunityRelations101-1203 51.74$51.74$ Brookshire101-1207 129.34$129.34$ CityCourt101-1301 232.81$232.81$ Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 1,681.40$1,681.40$ StreetFund202 Water600 1,603.80$1,603.80$ Sewer650 905.37$905.37$ AllOtherDepts TotalNetAllocation-2 14,304.83$14,304.83$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page78 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 6,440.46$6,440.46$ Communications101-1115 865.14$865.14$ Board ofPW101-1150 96.14$96.14$ Mayor101-1160 144.19$144.19$ Law101-1180 192.25$192.25$ CommunityServices101-1192 1,009.34$1,009.34$ Human Resources101-1201 144.19$144.19$ InformationSystems101-1202 432.57$432.57$ Administration101-1205 144.19$144.19$ Common Council101-1401 336.44$336.44$ ClerkTreasurer101-1701 336.44$336.44$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 7,882.34$7,882.34$ Parks101-1125 CommunityRelations101-1203 96.14$96.14$ Brookshire101-1207 240.32$240.32$ CityCourt101-1301 432.57$432.57$ Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 3,124.11$3,124.11$ StreetFund202 Water600 2,979.92$2,979.92$ Sewer650 1,682.21$1,682.21$ AllOtherDepts TotalNet Alloc1&2 26,578.96$26,578.96$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page79 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 Board ofPW101-1150 A 2 51.74$51.74$ Mayor101-1160 A 2 247.41$247.41$ Law101-1180 A 2 144.33$144.33$ CommunityServices101-1192 A 2 Human Resources101-1201 A 2 193.15$193.15$ InformationSystems101-1202 A 2 655.15$655.15$ Administration101-1205 A 2 69.57$69.57$ Common Council101-1401 A 2 368.21$368.21$ ClerkTreasurer101-1701 A 2 290.34$290.34$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 Parks Program108 A 2 Parks Monon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 Total IncomingExpense -2 2,019.90$2,019.90$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page80 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 489.45$489.45$ Communications101-1115 65.75$65.75$ Board ofPW101-1150 7.31$7.31$ Mayor101-1160 10.96$10.96$ Law101-1180 14.61$14.61$ CommunityServices101-1192 76.71$76.71$ Human Resources101-1201 10.96$10.96$ InformationSystems101-1202 32.87$32.87$ Administration101-1205 10.96$10.96$ Common Council101-1401 25.57$25.57$ ClerkTreasurer101-1701 25.57$25.57$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 599.03$599.03$ Parks101-1125 CommunityRelations101-1203 7.31$7.31$ Brookshire101-1207 18.26$18.26$ CityCourt101-1301 32.87$32.87$ Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 237.42$237.42$ StreetFund202 Water600 226.46$226.46$ Sewer650 127.84$127.84$ AllOtherDepts TotalNetAllocation-3 2,019.91$2,019.91$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page81 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 6,929.91$6,929.91$ Communications101-1115 930.89$930.89$ Board ofPW101-1150 103.45$103.45$ Mayor101-1160 155.15$155.15$ Law101-1180 206.86$206.86$ CommunityServices101-1192 1,086.05$1,086.05$ Human Resources101-1201 155.15$155.15$ InformationSystems101-1202 465.44$465.44$ Administration101-1205 155.15$155.15$ Common Council101-1401 362.01$362.01$ ClerkTreasurer101-1701 362.01$362.01$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 8,481.37$8,481.37$ Parks101-1125 CommunityRelations101-1203 103.45$103.45$ Brookshire101-1207 258.58$258.58$ CityCourt101-1301 465.44$465.44$ Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 3,361.53$3,361.53$ StreetFund202 Water600 3,206.38$3,206.38$ Sewer650 1,810.05$1,810.05$ AllOtherDepts TotalNetAlloc1&2&3 28,598.87$28,598.87$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page82 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 Board ofPW101-1150 A 2 7.31$7.31$ Mayor101-1160 A 2 17.89$17.89$ Law101-1180 A 2 15.76$15.76$ CommunityServices101-1192 A 2 Human Resources101-1201 A 2 16.16$16.16$ InformationSystems101-1202 A 2 65.43$65.43$ Administration101-1205 A 2 7.67$7.67$ Common Council101-1401 A 2 32.07$32.07$ ClerkTreasurer101-1701 A 2 25.44$25.44$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 Parks Program108 A 2 Parks Monon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 Total IncomingExpense -3 187.73$187.73$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page83 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 45.49$45.49$ Communications101-1115 6.11$6.11$ Board ofPW101-1150 0.68$0.68$ Mayor101-1160 1.02$1.02$ Law101-1180 1.36$1.36$ CommunityServices101-1192 7.13$7.13$ Human Resources101-1201 1.02$1.02$ InformationSystems101-1202 3.06$3.06$ Administration101-1205 1.02$1.02$ Common Council101-1401 2.38$2.38$ ClerkTreasurer101-1701 2.38$2.38$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 55.67$55.67$ Parks101-1125 CommunityRelations101-1203 0.68$0.68$ Brookshire101-1207 1.70$1.70$ CityCourt101-1301 3.06$3.06$ Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 22.07$22.07$ StreetFund202 Water600 21.05$21.05$ Sewer650 11.88$11.88$ AllOtherDepts TotalNetAllocation-4 187.76$187.76$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page84 A A A Description Total General & Admin City Administration Other DutiesDistribution Code 2012DeptNo5-BoardofPW101- 1150 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 6,975.40$6,975.40$ Communications101-1115 937.00$937.00$ Board ofPW101-1150 104.13$104.13$ Mayor101-1160 156.17$156.17$ Law101-1180 208.22$208.22$ CommunityServices101-1192 1,093.18$1,093.18$ Human Resources101-1201 156.17$156.17$ InformationSystems101-1202 468.50$468.50$ Administration101-1205 156.17$156.17$ Common Council101-1401 364.39$364.39$ ClerkTreasurer101-1701 364.39$364.39$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 8,537.04$8,537.04$ Parks101-1125 CommunityRelations101-1203 104.13$104.13$ Brookshire101-1207 260.28$260.28$ CityCourt101-1301 468.50$468.50$ Ambulance102 Parks106 Parks Program108 Parks Monon109 Highway201 3,383.60$3,383.60$ StreetFund202 Water600 3,227.43$3,227.43$ Sewer650 1,821.93$1,821.93$ AllOtherDepts TotalNetAlloc1&2&3&4 28,786.63$28,786.63$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page85 A A A Description Total General&Admin City Administration OtherDuties LineItemExpense Summary SALARIES&WAGES M 4 233,816.66$233,816.66$ FRINGEBENEFITS S 1 102,243.30$102,243.30$ SUPPLIES S 1 3,454.72$3,454.72$ OTHERSVC&CHARGES S 1 234,015.47$183,667.83$50,347.64$ CAPITALOUTLAY S 1 OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 573,530.15$523,182.51$50,347.64$ TotalAllowable 573,530.15$523,182.51$50,347.64$ AllocationOptions Salaries&Wages S 1 100.00%100.00% Salaries&Wagesexcluding G&A A 2 100.00%100.00% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% CustomAllocation#1 P-1 5 100.00%100.00% CustomAllocation#2 P-2 6 100.00%100.00% CustomAllocation#3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 573,530.15$523,182.51$50,347.64$ ReallocationofG&A A 2 TotalafterReallocation 573,530.15$523,182.51$50,347.64$ CostPool %100.00%91.22%8.78% DistributionCode 2012DeptNo6-Mayor101-1160 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page86 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 AllocationBasis&Source Basis #of Employees by Department Source SalarySearch AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 134 Communications101-1115 18 BoardofPW101-1150 2 Mayor101-1160 3 Law 101-1180 4 CommunityServices101-1192 21 HumanResources101-1201 3 InformationSystems101-1202 9 Administration101-1205 3 CommonCouncil101-1401 7 ClerkTreasurer101-1701 7 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 164 Parks101-1125 CommunityRelations101-1203 2 Brookshire101-1207 5 CityCourt101-1301 9 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 65 StreetFund 202 Water600 62 Sewer 650 35 AllOtherDepts TotalAllocationAmounts 553 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page87 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 24.2315% Communications101-1115 3.2550% BoardofPW101-1150 0.3617% Mayor101-1160 0.5425% Law101-1180 0.7233% CommunityServices101-1192 3.7975% HumanResources101-1201 0.5425% InformationSystems101-1202 1.6275% Administration101-1205 0.5425% CommonCouncil101-1401 1.2658% ClerkTreasurer101-1701 1.2658% NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 29.6564% Parks101-1125 CommunityRelations101-1203 0.3617% Brookshire101-1207 0.9042% CityCourt101-1301 1.6275% Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 11.7541% StreetFund 202 Water600 11.2116% Sewer 650 6.3291% AllOtherDepts TotalAllocation %100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page88 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 126,774.97$126,774.97$ Communications101-1115 17,029.59$17,029.59$ BoardofPW101-1150 1,892.35$1,892.35$ Mayor101-1160 2,838.27$2,838.27$ Law101-1180 3,784.18$3,784.18$ CommunityServices101-1192 19,867.86$19,867.86$ HumanResources101-1201 2,838.27$2,838.27$ InformationSystems101-1202 8,514.80$8,514.80$ Administration101-1205 2,838.27$2,838.27$ CommonCouncil101-1401 6,622.44$6,622.44$ ClerkTreasurer101-1701 6,622.44$6,622.44$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 155,157.10$155,157.10$ Parks101-1125 CommunityRelations101-1203 1,892.35$1,892.35$ Brookshire101-1207 4,730.62$4,730.62$ CityCourt101-1301 8,514.80$8,514.80$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 61,495.40$61,495.40$ StreetFund 202 Water600 58,657.13$58,657.13$ Sewer 650 33,112.74$33,112.74$ AllOtherDepts TotalGrossAllocation 573,530.15$523,182.51$50,347.64$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page89 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water600 Sewer 650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page90 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 NetAllocation -1 BuildingUseCharge EquipmentUseCharge Police101-1110 126,774.97$126,774.97$ Communications101-1115 17,029.59$17,029.59$ BoardofPW101-1150 1,892.35$1,892.35$ Mayor101-1160 2,838.27$2,838.27$ Law101-1180 3,784.18$3,784.18$ CommunityServices101-1192 19,867.86$19,867.86$ HumanResources101-1201 2,838.27$2,838.27$ InformationSystems101-1202 8,514.80$8,514.80$ Administration101-1205 2,838.27$2,838.27$ CommonCouncil101-1401 6,622.44$6,622.44$ ClerkTreasurer101-1701 6,622.44$6,622.44$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 155,157.10$155,157.10$ Parks101-1125 CommunityRelations101-1203 1,892.35$1,892.35$ Brookshire101-1207 4,730.62$4,730.62$ CityCourt101-1301 8,514.80$8,514.80$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 61,495.40$61,495.40$ StreetFund 202 Water600 58,657.13$58,657.13$ Sewer 650 33,112.74$33,112.74$ AllOtherDepts TotalNetAllocation-1 523,183.58$523,183.58$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page91 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 IncomingExpense -1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 66.59$66.59$ Mayor101-1160 A 2 2,838.27$2,838.27$ Law101-1180 A 2 3,005.91$3,005.91$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 2,042.87$2,042.87$ InformationSystems101-1202 A 2 6,936.27$6,936.27$ Administration101-1205 A 2 44,728.48$44,728.48$ CommonCouncil101-1401 A 2 2,068.55$2,068.55$ ClerkTreasurer101-1701 A 2 6,714.12$6,714.12$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 68,401.06$68,401.06$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page92 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 NetAllocation -2 BuildingUseCharge EquipmentUseCharge Police101-1110 16,574.60$16,574.60$ Communications101-1115 2,226.45$2,226.45$ BoardofPW101-1150 247.41$247.41$ Mayor101-1160 371.08$371.08$ Law101-1180 494.74$494.74$ CommunityServices101-1192 2,597.53$2,597.53$ HumanResources101-1201 371.08$371.08$ InformationSystems101-1202 1,113.23$1,113.23$ Administration101-1205 371.08$371.08$ CommonCouncil101-1401 865.82$865.82$ ClerkTreasurer101-1701 865.82$865.82$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 20,285.29$20,285.29$ Parks101-1125 CommunityRelations101-1203 247.41$247.41$ Brookshire101-1207 618.48$618.48$ CityCourt101-1301 1,113.23$1,113.23$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 8,039.93$8,039.93$ StreetFund 202 Water600 7,668.85$7,668.85$ Sewer 650 4,329.17$4,329.17$ AllOtherDepts TotalNetAllocation-2 68,401.20$68,401.20$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page93 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 143,349.57$143,349.57$ Communications101-1115 19,256.04$19,256.04$ BoardofPW101-1150 2,139.76$2,139.76$ Mayor101-1160 3,209.35$3,209.35$ Law101-1180 4,278.92$4,278.92$ CommunityServices101-1192 22,465.39$22,465.39$ HumanResources101-1201 3,209.35$3,209.35$ InformationSystems101-1202 9,628.03$9,628.03$ Administration101-1205 3,209.35$3,209.35$ CommonCouncil101-1401 7,488.26$7,488.26$ ClerkTreasurer101-1701 7,488.26$7,488.26$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 175,442.39$175,442.39$ Parks101-1125 CommunityRelations101-1203 2,139.76$2,139.76$ Brookshire101-1207 5,349.10$5,349.10$ CityCourt101-1301 9,628.03$9,628.03$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 69,535.33$69,535.33$ StreetFund 202 Water600 66,325.98$66,325.98$ Sewer 650 37,441.91$37,441.91$ AllOtherDepts TotalNetAlloc1&2 591,584.78$591,584.78$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page94 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 IncomingExpense -2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 77.60$77.60$ Mayor101-1160 A 2 371.08$371.08$ Law101-1180 A 2 216.49$216.49$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 289.72$289.72$ InformationSystems101-1202 A 2 982.64$982.64$ Administration101-1205 A 2 1,595.40$1,595.40$ CommonCouncil101-1401 A 2 552.26$552.26$ ClerkTreasurer101-1701 A 2 859.80$859.80$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 4,944.99$4,944.99$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page95 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 NetAllocation -3 BuildingUseCharge EquipmentUseCharge Police101-1110 1,198.25$1,198.25$ Communications101-1115 160.96$160.96$ BoardofPW101-1150 17.89$17.89$ Mayor101-1160 26.83$26.83$ Law101-1180 35.77$35.77$ CommunityServices101-1192 187.79$187.79$ HumanResources101-1201 26.83$26.83$ InformationSystems101-1202 80.48$80.48$ Administration101-1205 26.83$26.83$ CommonCouncil101-1401 62.59$62.59$ ClerkTreasurer101-1701 62.59$62.59$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 1,466.51$1,466.51$ Parks101-1125 CommunityRelations101-1203 17.89$17.89$ Brookshire101-1207 44.71$44.71$ CityCourt101-1301 80.48$80.48$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 581.24$581.24$ StreetFund 202 Water600 554.41$554.41$ Sewer 650 312.97$312.97$ AllOtherDepts TotalNetAllocation-3 4,945.02$4,945.02$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page96 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 144,547.82$144,547.82$ Communications101-1115 19,417.00$19,417.00$ BoardofPW101-1150 2,157.65$2,157.65$ Mayor101-1160 3,236.18$3,236.18$ Law101-1180 4,314.69$4,314.69$ CommunityServices101-1192 22,653.18$22,653.18$ HumanResources101-1201 3,236.18$3,236.18$ InformationSystems101-1202 9,708.51$9,708.51$ Administration101-1205 3,236.18$3,236.18$ CommonCouncil101-1401 7,550.85$7,550.85$ ClerkTreasurer101-1701 7,550.85$7,550.85$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 176,908.90$176,908.90$ Parks101-1125 CommunityRelations101-1203 2,157.65$2,157.65$ Brookshire101-1207 5,393.81$5,393.81$ CityCourt101-1301 9,708.51$9,708.51$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 70,116.57$70,116.57$ StreetFund 202 Water600 66,880.39$66,880.39$ Sewer 650 37,754.88$37,754.88$ AllOtherDepts TotalNetAlloc1&2&3 596,529.80$596,529.80$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page97 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 IncomingExpense -3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 10.96$10.96$ Mayor101-1160 A 2 26.83$26.83$ Law101-1180 A 2 23.64$23.64$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 24.24$24.24$ InformationSystems101-1202 A 2 98.14$98.14$ Administration101-1205 A 2 175.80$175.80$ CommonCouncil101-1401 A 2 48.11$48.11$ ClerkTreasurer101-1701 A 2 75.37$75.37$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 483.09$483.09$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page98 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 NetAllocation -4 BuildingUseCharge EquipmentUseCharge Police101-1110 117.06$117.06$ Communications101-1115 15.72$15.72$ BoardofPW101-1150 1.75$1.75$ Mayor101-1160 2.62$2.62$ Law101-1180 3.49$3.49$ CommunityServices101-1192 18.35$18.35$ HumanResources101-1201 2.62$2.62$ InformationSystems101-1202 7.86$7.86$ Administration101-1205 2.62$2.62$ CommonCouncil101-1401 6.11$6.11$ ClerkTreasurer101-1701 6.11$6.11$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 143.27$143.27$ Parks101-1125 CommunityRelations101-1203 1.75$1.75$ Brookshire101-1207 4.37$4.37$ CityCourt101-1301 7.86$7.86$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 56.78$56.78$ StreetFund 202 Water600 54.16$54.16$ Sewer 650 30.58$30.58$ AllOtherDepts TotalNetAllocation-4 483.08$483.08$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page99 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo6-Mayor101-1160 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 144,664.88$144,664.88$ Communications101-1115 19,432.72$19,432.72$ BoardofPW101-1150 2,159.40$2,159.40$ Mayor101-1160 3,238.80$3,238.80$ Law101-1180 4,318.18$4,318.18$ CommunityServices101-1192 22,671.53$22,671.53$ HumanResources101-1201 3,238.80$3,238.80$ InformationSystems101-1202 9,716.37$9,716.37$ Administration101-1205 3,238.80$3,238.80$ CommonCouncil101-1401 7,556.96$7,556.96$ ClerkTreasurer101-1701 7,556.96$7,556.96$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 177,052.17$177,052.17$ Parks101-1125 CommunityRelations101-1203 2,159.40$2,159.40$ Brookshire101-1207 5,398.18$5,398.18$ CityCourt101-1301 9,716.37$9,716.37$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 70,173.35$70,173.35$ StreetFund 202 Water600 66,934.55$66,934.55$ Sewer 650 37,785.46$37,785.46$ AllOtherDepts TotalNetAlloc1&2&3&4 597,012.88$597,012.88$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page100 A A A A Description Total General&Admin GeneralService Utility OtherDuties Line ItemExpense Summary SALARIES&WAGES M 4 287,549.01$214,547.70$33,066.28$39,935.03$ FRINGEBENEFITS S 1 103,695.18$77,366.97$11,924.95$14,403.26$ SUPPLIES S 1 1,678.48$1,252.31$193.03$233.14$ LEGALFEES P-1 5 135,378.79$108,303.03$27,075.76$ OTHERSVC&CHARGES S 1 60,666.30$45,263.13$6,976.62$8,426.55$ CAPITALOUTLAY S 1 13,618.64$10,160.87$1,566.14$1,891.63$ OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 602,586.40$456,894.01$80,802.78$64,889.61$ TotalAllowable 602,586.40$456,894.01$80,802.78$64,889.61$ AllocationOptions Salaries&Wages S 1 100.00%74.61%11.50%13.89% Salaries&Wagesexcluding G&A A 2 100.00%74.61%11.50%13.89% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% OUTSIDELEGALFEES P-1 5 100.00%80.00%20.00% CustomAllocation#2 P-2 6 100.00%100.00% CustomAllocation#3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 602,586.40$456,894.01$80,802.78$64,889.61$ ReallocationofG&A A 2 TotalafterReallocation 602,586.40$456,894.01$80,802.78$64,889.61$ CostPool %100.00%75.82%13.41%10.77% DistributionCode 2012DeptNo7-Law101-1180 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page101 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 AllocationBasis& Source Basis #of Employees by Department ExcludingParksand Utility WagesbyUtility Division Source AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 134 Communications101-1115 18 BoardofPW101-1150 2 Mayor101-1160 3 Law101-1180 4 CommunityServices101-1192 21 HumanResources101-1201 3 InformationSystems101-1202 9 Administration101-1205 3 CommonCouncil101-1401 7 ClerkTreasurer101-1701 7 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 164 Parks101-1125 CommunityRelations101-1203 2 Brookshire101-1207 5 CityCourt101-1301 9 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 65 StreetFund202 Water600 2,774,706.03 Sewer650 2,516,536.48 AllOtherDepts TotalAllocationAmounts 456 5,291,242.51 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page102 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 29.3860% Communications101-1115 3.9474% BoardofPW101-1150 0.4386% Mayor101-1160 0.6579% Law101-1180 0.8772% CommunityServices101-1192 4.6053% HumanResources101-1201 0.6579% InformationSystems101-1202 1.9737% Administration101-1205 0.6579% CommonCouncil101-1401 1.5351% ClerkTreasurer101-1701 1.5351% NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 35.9649% Parks101-1125 CommunityRelations101-1203 0.4386% Brookshire101-1207 1.0965% CityCourt101-1301 1.9737% Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 14.2544% StreetFund202 Water600 52.4396% Sewer650 47.5604% AllOtherDepts TotalAllocation %100.0000%100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page103 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 134,262.87$134,262.87$ Communications101-1115 18,035.43$18,035.43$ BoardofPW101-1150 2,003.94$2,003.94$ Mayor101-1160 3,005.91$3,005.91$ Law101-1180 4,007.87$4,007.87$ CommunityServices101-1192 21,041.34$21,041.34$ HumanResources101-1201 3,005.91$3,005.91$ InformationSystems101-1202 9,017.72$9,017.72$ Administration101-1205 3,005.91$3,005.91$ CommonCouncil101-1401 7,013.78$7,013.78$ ClerkTreasurer101-1701 7,013.78$7,013.78$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 164,321.47$164,321.47$ Parks101-1125 CommunityRelations101-1203 2,003.94$2,003.94$ Brookshire101-1207 5,009.84$5,009.84$ CityCourt101-1301 9,017.72$9,017.72$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 65,127.50$65,127.50$ StreetFund202 Water600 42,372.65$42,372.65$ Sewer650 38,430.13$38,430.13$ AllOtherDepts TotalGrossAllocation 602,586.40$456,894.01$80,802.78$64,889.61$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page104 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page105 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 134,262.87$134,262.87$ Communications101-1115 18,035.43$18,035.43$ BoardofPW101-1150 2,003.94$2,003.94$ Mayor101-1160 3,005.91$3,005.91$ Law101-1180 4,007.87$4,007.87$ CommunityServices101-1192 21,041.34$21,041.34$ HumanResources101-1201 3,005.91$3,005.91$ InformationSystems101-1202 9,017.72$9,017.72$ Administration101-1205 3,005.91$3,005.91$ CommonCouncil101-1401 7,013.78$7,013.78$ ClerkTreasurer101-1701 7,013.78$7,013.78$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 164,321.47$164,321.47$ Parks101-1125 CommunityRelations101-1203 2,003.94$2,003.94$ Brookshire101-1207 5,009.84$5,009.84$ CityCourt101-1301 9,017.72$9,017.72$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 65,127.50$65,127.50$ StreetFund202 Water600 42,372.65$42,372.65$ Sewer650 38,430.13$38,430.13$ AllOtherDepts TotalNetAllocation-1 537,697.71$456,894.93$80,802.78$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page106 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 Incoming Expense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 88.78$66.24$10.21$12.33$ Mayor101-1160 A 2 3,784.18$2,823.38$435.18$525.62$ Law101-1180 A 2 4,007.87$2,990.27$460.91$556.69$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 2,723.78$2,032.22$313.23$378.33$ InformationSystems101-1202 A 2 9,247.94$6,899.89$1,063.51$1,284.54$ Administration101-1205 A 2 14,331.69$10,692.88$1,648.14$1,990.67$ CommonCouncil101-1401 A 2 2,757.94$2,057.70$317.16$383.08$ ClerkTreasurer101-1701 A 2 7,162.32$5,343.80$823.67$994.85$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 44,104.50$32,906.38$5,072.01$6,126.11$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page107 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 9,669.87$9,669.87$ Communications101-1115 1,298.95$1,298.95$ BoardofPW101-1150 144.33$144.33$ Mayor101-1160 216.49$216.49$ Law101-1180 288.65$288.65$ CommunityServices101-1192 1,515.44$1,515.44$ HumanResources101-1201 216.49$216.49$ InformationSystems101-1202 649.47$649.47$ Administration101-1205 216.49$216.49$ CommonCouncil101-1401 505.15$505.15$ ClerkTreasurer101-1701 505.15$505.15$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 11,834.75$11,834.75$ Parks101-1125 CommunityRelations101-1203 144.33$144.33$ Brookshire101-1207 360.82$360.82$ CityCourt101-1301 649.47$649.47$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 4,690.61$4,690.61$ StreetFund202 Water600 2,659.74$2,659.74$ Sewer650 2,412.27$2,412.27$ AllOtherDepts TotalNetAllocation-2 37,978.47$32,906.46$5,072.01$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page108 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 143,932.74$143,932.74$ Communications101-1115 19,334.38$19,334.38$ BoardofPW101-1150 2,148.27$2,148.27$ Mayor101-1160 3,222.40$3,222.40$ Law101-1180 4,296.52$4,296.52$ CommunityServices101-1192 22,556.78$22,556.78$ HumanResources101-1201 3,222.40$3,222.40$ InformationSystems101-1202 9,667.19$9,667.19$ Administration101-1205 3,222.40$3,222.40$ CommonCouncil101-1401 7,518.93$7,518.93$ ClerkTreasurer101-1701 7,518.93$7,518.93$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 176,156.22$176,156.22$ Parks101-1125 CommunityRelations101-1203 2,148.27$2,148.27$ Brookshire101-1207 5,370.66$5,370.66$ CityCourt101-1301 9,667.19$9,667.19$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 69,818.11$69,818.11$ StreetFund202 Water600 45,032.39$45,032.39$ Sewer650 40,842.40$40,842.40$ AllOtherDepts TotalNetAlloc1&2 575,676.18$489,801.39$85,874.79$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page109 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 Incoming Expense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 103.47$77.20$11.90$14.37$ Mayor101-1160 A 2 494.74$369.12$56.90$68.72$ Law101-1180 A 2 288.65$215.37$33.19$40.09$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 386.28$288.21$44.42$53.65$ InformationSystems101-1202 A 2 1,310.13$977.49$150.66$181.98$ Administration101-1205 A 2 578.93$431.94$66.58$80.41$ CommonCouncil101-1401 A 2 736.31$549.36$84.68$102.27$ ClerkTreasurer101-1701 A 2 917.18$684.30$105.48$127.40$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 4,815.69$3,592.99$553.81$668.89$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page110 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 1,055.84$1,055.84$ Communications101-1115 141.83$141.83$ BoardofPW101-1150 15.76$15.76$ Mayor101-1160 23.64$23.64$ Law101-1180 31.52$31.52$ CommunityServices101-1192 165.47$165.47$ HumanResources101-1201 23.64$23.64$ InformationSystems101-1202 70.91$70.91$ Administration101-1205 23.64$23.64$ CommonCouncil101-1401 55.16$55.16$ ClerkTreasurer101-1701 55.16$55.16$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 1,292.22$1,292.22$ Parks101-1125 CommunityRelations101-1203 15.76$15.76$ Brookshire101-1207 39.40$39.40$ CityCourt101-1301 70.91$70.91$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 512.16$512.16$ StreetFund202 Water600 290.42$290.42$ Sewer650 263.39$263.39$ AllOtherDepts TotalNetAllocation-3 4,146.83$3,593.02$553.81$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page111 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 144,988.58$144,988.58$ Communications101-1115 19,476.21$19,476.21$ BoardofPW101-1150 2,164.03$2,164.03$ Mayor101-1160 3,246.04$3,246.04$ Law101-1180 4,328.04$4,328.04$ CommunityServices101-1192 22,722.25$22,722.25$ HumanResources101-1201 3,246.04$3,246.04$ InformationSystems101-1202 9,738.10$9,738.10$ Administration101-1205 3,246.04$3,246.04$ CommonCouncil101-1401 7,574.09$7,574.09$ ClerkTreasurer101-1701 7,574.09$7,574.09$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 177,448.44$177,448.44$ Parks101-1125 CommunityRelations101-1203 2,164.03$2,164.03$ Brookshire101-1207 5,410.06$5,410.06$ CityCourt101-1301 9,738.10$9,738.10$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 70,330.27$70,330.27$ StreetFund202 Water600 45,322.81$45,322.81$ Sewer650 41,105.79$41,105.79$ AllOtherDepts TotalNetAlloc1&2&3 579,823.01$493,394.41$86,428.60$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page112 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 Incoming Expense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 14.61$10.90$1.68$2.03$ Mayor101-1160 A 2 35.77$26.69$4.11$4.97$ Law101-1180 A 2 31.52$23.52$3.62$4.38$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 32.33$24.12$3.72$4.49$ InformationSystems101-1202 A 2 130.86$97.63$15.05$18.18$ Administration101-1205 A 2 63.79$47.59$7.34$8.86$ CommonCouncil101-1401 A 2 64.14$47.85$7.38$8.91$ ClerkTreasurer101-1701 A 2 80.39$59.98$9.24$11.17$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 453.41$338.28$52.14$62.99$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page113 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 99.41$99.41$ Communications101-1115 13.35$13.35$ BoardofPW101-1150 1.48$1.48$ Mayor101-1160 2.23$2.23$ Law101-1180 2.97$2.97$ CommunityServices101-1192 15.58$15.58$ HumanResources101-1201 2.23$2.23$ InformationSystems101-1202 6.68$6.68$ Administration101-1205 2.23$2.23$ CommonCouncil101-1401 5.19$5.19$ ClerkTreasurer101-1701 5.19$5.19$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 121.66$121.66$ Parks101-1125 CommunityRelations101-1203 1.48$1.48$ Brookshire101-1207 3.71$3.71$ CityCourt101-1301 6.68$6.68$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 48.22$48.22$ StreetFund202 Water600 27.34$27.34$ Sewer650 24.80$24.80$ AllOtherDepts TotalNetAllocation-4 390.43$338.29$52.14$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page114 A A A A Description Total General&Admin GeneralService Utility OtherDutiesDistributionCode 2012DeptNo7-Law101-1180 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 145,087.99$145,087.99$ Communications101-1115 19,489.56$19,489.56$ BoardofPW101-1150 2,165.51$2,165.51$ Mayor101-1160 3,248.27$3,248.27$ Law101-1180 4,331.01$4,331.01$ CommunityServices101-1192 22,737.83$22,737.83$ HumanResources101-1201 3,248.27$3,248.27$ InformationSystems101-1202 9,744.78$9,744.78$ Administration101-1205 3,248.27$3,248.27$ CommonCouncil101-1401 7,579.28$7,579.28$ ClerkTreasurer101-1701 7,579.28$7,579.28$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 177,570.10$177,570.10$ Parks101-1125 CommunityRelations101-1203 2,165.51$2,165.51$ Brookshire101-1207 5,413.77$5,413.77$ CityCourt101-1301 9,744.78$9,744.78$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 70,378.49$70,378.49$ StreetFund202 Water600 45,350.15$45,350.15$ Sewer650 41,130.59$41,130.59$ AllOtherDepts TotalNetAlloc1&2&3&4 580,213.44$493,732.70$86,480.74$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page115 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other Duties LineItemExpense Summary SALARIES&WAGES M 4 1,190,728.87$105,196.64$10,782.74$3,729.60$6,906.60$1,064,113.29$ FRINGEBENEFITS S 1 520,536.29$45,963.35$4,736.88$1,613.66$3,019.11$465,203.29$ SUPPLIES M 4 26,616.72$13,336.59$13,280.13$ OTHERSVC&CHARGES M 4 456,348.31$15,619.37$440,728.94$ CAPITALOUTLAY M 4 83,594.08$83,594.08$ OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 2,277,824.27$180,115.95$15,519.62$5,343.26$9,925.71$2,066,919.73$ TotalAllowable 2,277,824.27$180,115.95$15,519.62$5,343.26$9,925.71$2,066,919.73$ AllocationOptions Salaries& Wages S 1 100.00%8.83%0.91%0.31%0.58%89.37% Salaries& Wagesexcluding G&A A 2 100.00%0.99%0.34%0.64%98.03% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% Custom Allocation#1 P-1 5 100.00%100.00% Custom Allocation#2 P-2 6 100.00%100.00% Custom Allocation#3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Equipment UseChg Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 Total Adjustments ReallocationofG&A SubtotalafterExpAdj 2,277,824.27$180,115.95$15,519.62$5,343.26$9,925.71$2,066,919.73$ ReallocationofG&A A 2 (180,115.95)$1,783.15$612.39$1,152.74$176,567.67$ Total afterReallocation 2,277,824.27$17,302.77$5,955.65$11,078.45$2,243,487.40$ CostPool %100.00%0.76%0.26%0.49%98.49% DistributionCode 2012DeptNo8-Community Services101-1192 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page116 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 AllocationBasis&Source Basis Wages by Utility Division Wages by Utility Division Wages by Utility Division Source AllocationAmounts BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 2,774,706.03 2,774,706.03 2,774,706.03 Sewer650 2,516,536.48 2,516,536.48 2,516,536.48 AllOtherDepts TotalAllocationAmounts 5,291,242.51 5,291,242.51 5,291,242.51 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page117 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 Allocation % BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 52.4396%52.4396%52.4396% Sewer650 47.5604%47.5604%47.5604% AllOtherDepts TotalAllocation %100.0000%100.0000%100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page118 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 GrossAllocation BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 18,006.11$9,073.50$3,123.12$5,809.49$ Sewer650 16,330.76$8,229.27$2,832.53$5,268.96$ AllOtherDepts TotalGrossAllocation 2,277,824.27$17,302.77$5,955.65$11,078.45$2,243,487.40$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page119 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 DirectBilling BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page120 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 NetAllocation -1 BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 18,006.11$9,073.50$3,123.12$5,809.49$ Sewer650 16,330.76$8,229.27$2,832.53$5,268.96$ AllOtherDepts TotalNetAllocation -1 34,336.87$17,302.77$5,955.65$11,078.45$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page121 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 IncomingExpense-1 BuildingUse Charge R 8 EquipmentUseCharge R 8 Police101-1110 R 8 Communications101-1115 R 8 Board ofPW101-1150 R 8 466.11$3.54$1.22$2.27$459.08$ Mayor101-1160 R 8 19,867.86$150.92$51.95$96.63$19,568.36$ Law101-1180 R 8 21,041.34$159.83$55.02$102.34$20,724.15$ CommunityServices101-1192 R 8 HumanResources101-1201 R 8 14,299.82$108.62$37.39$69.55$14,084.26$ InformationSystems101-1202 R 8 48,553.94$368.82$126.95$236.15$47,822.02$ Administration101-1205 R 8 129,017.73$980.05$337.33$627.49$127,072.86$ Common Council101-1401 R 8 14,479.88$110.00$37.86$70.42$14,261.60$ ClerkTreasurer101-1701 R 8 27,093.52$205.81$70.84$131.77$26,685.10$ NoDepartment101-0000 R 8 RecordPerpetuation502 R 8 Fire101-1120 R 8 Parks101-1125 R 8 CommunityRelations101-1203 R 8 Brookshire101-1207 R 8 CityCourt101-1301 R 8 Ambulance102 R 8 Parks106 R 8 ParksProgram108 R 8 Parks Monon109 R 8 Highway201 R 8 StreetFund202 R 8 Water600 R 8 Sewer650 R 8 AllOtherDepts G 9 TotalIncoming Expense-1 274,820.20$2,087.59$718.56$1,336.62$270,677.43$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page122 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 NetAllocation -2 BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 2,172.45$1,094.72$376.81$700.92$ Sewer650 1,970.32$992.87$341.75$635.70$ AllOtherDepts TotalNetAllocation -2 4,142.77$2,087.59$718.56$1,336.62$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page123 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 NetAlloc1&2 BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 20,178.56$10,168.22$3,499.93$6,510.41$ Sewer650 18,301.08$9,222.14$3,174.28$5,904.66$ AllOtherDepts TotalNetAlloc 1&2 38,479.64$19,390.36$6,674.21$12,415.07$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page124 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 IncomingExpense-2 BuildingUse Charge R 8 EquipmentUseCharge R 8 Police101-1110 R 8 Communications101-1115 R 8 Board ofPW101-1150 R 8 543.23$4.13$1.42$2.64$535.04$ Mayor101-1160 R 8 2,597.53$19.74$6.79$12.63$2,558.37$ Law101-1180 R 8 1,515.44$11.51$3.96$7.37$1,492.60$ CommunityServices101-1192 R 8 HumanResources101-1201 R 8 2,027.99$15.41$5.30$9.86$1,997.42$ InformationSystems101-1202 R 8 6,878.47$52.26$17.98$33.45$6,774.78$ Administration101-1205 R 8 4,877.12$37.05$12.75$23.72$4,803.60$ Common Council101-1401 R 8 3,865.82$29.36$10.11$18.80$3,807.55$ ClerkTreasurer101-1701 R 8 3,469.36$26.36$9.07$16.87$3,417.06$ NoDepartment101-0000 R 8 RecordPerpetuation502 R 8 Fire101-1120 R 8 Parks101-1125 R 8 CommunityRelations101-1203 R 8 Brookshire101-1207 R 8 CityCourt101-1301 R 8 Ambulance102 R 8 Parks106 R 8 ParksProgram108 R 8 Parks Monon109 R 8 Highway201 R 8 StreetFund202 R 8 Water600 R 8 Sewer650 R 8 AllOtherDepts G 9 TotalIncoming Expense-2 25,774.96$195.82$67.38$125.34$25,386.42$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page125 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 NetAllocation -3 BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 203.75$102.69$35.33$65.73$ Sewer650 184.79$93.13$32.05$59.61$ AllOtherDepts TotalNetAllocation -3 388.54$195.82$67.38$125.34$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page126 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 NetAlloc1&2&3 BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 20,382.31$10,270.91$3,535.26$6,576.14$ Sewer650 18,485.87$9,315.27$3,206.33$5,964.27$ AllOtherDepts TotalNetAlloc 1&2&3 38,868.18$19,586.18$6,741.59$12,540.41$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page127 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 IncomingExpense-3 BuildingUse Charge R 8 EquipmentUseCharge R 8 Police101-1110 R 8 Communications101-1115 R 8 Board ofPW101-1150 R 8 76.71$0.59$0.20$0.37$75.55$ Mayor101-1160 R 8 187.79$1.43$0.49$0.91$184.96$ Law101-1180 R 8 165.47$1.26$0.43$0.80$162.98$ CommunityServices101-1192 R 8 HumanResources101-1201 R 8 169.71$1.29$0.44$0.83$167.15$ InformationSystems101-1202 R 8 687.00$5.22$1.80$3.34$676.64$ Administration101-1205 R 8 537.41$4.08$1.41$2.61$529.31$ Common Council101-1401 R 8 336.75$2.56$0.88$1.64$331.67$ ClerkTreasurer101-1701 R 8 304.10$2.30$0.80$1.48$299.52$ NoDepartment101-0000 R 8 RecordPerpetuation502 R 8 Fire101-1120 R 8 Parks101-1125 R 8 CommunityRelations101-1203 R 8 Brookshire101-1207 R 8 CityCourt101-1301 R 8 Ambulance102 R 8 Parks106 R 8 ParksProgram108 R 8 Parks Monon109 R 8 Highway201 R 8 StreetFund202 R 8 Water600 R 8 Sewer650 R 8 AllOtherDepts G 9 TotalIncoming Expense-3 2,464.94$18.73$6.45$11.98$2,427.78$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page128 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 NetAllocation -4 BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 19.48$9.82$3.38$6.28$ Sewer650 17.68$8.91$3.07$5.70$ AllOtherDepts TotalNetAllocation -4 37.16$18.73$6.45$11.98$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page129 A A A A A Description Total General&Admin FeeCollection NewCommercial New Construction Other DutiesDistributionCode 2012DeptNo8-Community Services101-1192 NetAlloc1&2&3&4 BuildingUse Charge EquipmentUseCharge Police101-1110 Communications101-1115 Board ofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 Common Council101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 Parks Monon109 Highway201 StreetFund202 Water600 20,401.79$10,280.73$3,538.64$6,582.42$ Sewer650 18,503.55$9,324.18$3,209.40$5,969.97$ AllOtherDepts TotalNet Alloc1&2&3&4 38,905.34$19,604.91$6,748.04$12,552.39$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page130 SA L A R I ES & WA G ES F R I NG E BE N E FI TS S U P P L I ES T E S T I NG O TH ER SV C & CH A R G ES CA P I T AL O UT L AY O T H ER DI S B UR S E M EN TS Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 31 # of E m p lo y e es by D e p a rt m e nt # of E m p lo y e es by De p a r t m e nt (1 / 2 Co u nt fo r F i re , P o l ic e, Co u r t, a nd C le r k) Wa g es by Ut i li ty Di v is i on Sa l a r y S e a r ch Sa l a r y S e a r ch Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 32 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 33 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 34 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 35 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 36 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 37 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 38 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 39 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 40 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 41 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 42 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 43 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 44 Ca r m el , I nd i a na 6/ 7 /2 0 13 © 20 1 3 M a l i no w sk i Co u ns l t in g , I n c. Pa g e 1 45 A A A A Description Total General&Admin AllUsers GIS OtherDuties LineItemExpenseSummary SALARIES&WAGES M 4 619,798.36$449,298.11$170,500.25$ FRINGEBENEFITS S 1 319,548.11$231,640.42$87,907.69$ SUPPLIES S 1 2,000.68$1,450.29$550.39$ GIS M 4 19,462.50$19,462.50$ OTHERSVC&CHARGES S 1 235,905.22$171,007.69$64,897.53$ CAPITALOUTLAY S 1 81,861.46$59,341.37$22,520.09$ OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 1,278,576.33$912,737.88$365,838.45$ TotalAllowable 1,278,576.33$912,737.88$365,838.45$ AllocationOptions Salaries&Wages S 1 100.00%72.49%27.51% Salaries&WagesexcludingG&A A 2 100.00%72.49%27.51% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% InformationSystems P-1 5 100.00%100.00% CustomAllocation#2 P-2 6 100.00%100.00% CustomAllocation#3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 1,278,576.33$912,737.88$365,838.45$ ReallocationofG&A A 2 TotalafterReallocation 1,278,576.33$912,737.88$365,838.45$ CostPool %100.00%71.39%28.61% DistributionCode 2012DeptNo10-Information Systems101-1202 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page146 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 AllocationBasis& Source Basis #ofUsersby Department #ofUsersby Department Source SalarySearch SalarySearch AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 134 134 Communications101-1115 18 18 BoardofPW101-1150 2 2 Mayor101-1160 3 3 Law101-1180 4 4 CommunityServices101-1192 21 21 HumanResources101-1201 3 3 InformationSystems101-1202 9 9 Administration101-1205 3 3 CommonCouncil101-1401 7 7 ClerkTreasurer101-1701 7 7 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 164 164 Parks101-1125 CommunityRelations101-1203 2 2 Brookshire101-1207 5 5 CityCourt101-1301 9 9 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 65 65 StreetFund202 Water600 62 62 Sewer650 35 35 AllOtherDepts TotalAllocationAmounts 553 553 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page147 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 24.2315%24.2315% Communications101-1115 3.2550%3.2550% BoardofPW101-1150 0.3617%0.3617% Mayor101-1160 0.5425%0.5425% Law101-1180 0.7233%0.7233% CommunityServices101-1192 3.7975%3.7975% HumanResources101-1201 0.5425%0.5425% InformationSystems101-1202 1.6275%1.6275% Administration101-1205 0.5425%0.5425% CommonCouncil101-1401 1.2658%1.2658% ClerkTreasurer101-1701 1.2658%1.2658% NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 29.6564%29.6564% Parks101-1125 CommunityRelations101-1203 0.3617%0.3617% Brookshire101-1207 0.9042%0.9042% CityCourt101-1301 1.6275%1.6275% Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 11.7541%11.7541% StreetFund202 Water600 11.2116%11.2116% Sewer650 6.3291%6.3291% AllOtherDepts TotalAllocation %100.0000%100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page148 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 309,818.22$221,170.08$88,648.14$ Communications101-1115 41,617.66$29,709.62$11,908.04$ BoardofPW101-1150 4,624.61$3,301.37$1,323.24$ Mayor101-1160 6,936.27$4,951.60$1,984.67$ Law101-1180 9,247.94$6,601.83$2,646.11$ CommunityServices101-1192 48,553.94$34,661.22$13,892.72$ HumanResources101-1201 6,936.27$4,951.60$1,984.67$ InformationSystems101-1202 20,808.83$14,854.81$5,954.02$ Administration101-1205 6,936.27$4,951.60$1,984.67$ CommonCouncil101-1401 16,184.22$11,553.44$4,630.78$ ClerkTreasurer101-1701 16,184.22$11,553.44$4,630.78$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 379,179.71$270,685.20$108,494.51$ Parks101-1125 CommunityRelations101-1203 4,624.61$3,301.37$1,323.24$ Brookshire101-1207 11,560.89$8,252.98$3,307.91$ CityCourt101-1301 20,808.83$14,854.81$5,954.02$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 150,285.14$107,284.12$43,001.02$ StreetFund202 Water600 143,348.86$102,332.52$41,016.34$ Sewer650 80,922.37$57,768.09$23,154.28$ AllOtherDepts TotalGrossAllocation 1,278,576.33$912,737.88$365,838.45$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page149 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page150 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 309,818.22$221,170.08$88,648.14$ Communications101-1115 41,617.66$29,709.62$11,908.04$ BoardofPW101-1150 4,624.61$3,301.37$1,323.24$ Mayor101-1160 6,936.27$4,951.60$1,984.67$ Law101-1180 9,247.94$6,601.83$2,646.11$ CommunityServices101-1192 48,553.94$34,661.22$13,892.72$ HumanResources101-1201 6,936.27$4,951.60$1,984.67$ InformationSystems101-1202 20,808.83$14,854.81$5,954.02$ Administration101-1205 6,936.27$4,951.60$1,984.67$ CommonCouncil101-1401 16,184.22$11,553.44$4,630.78$ ClerkTreasurer101-1701 16,184.22$11,553.44$4,630.78$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 379,179.71$270,685.20$108,494.51$ Parks101-1125 CommunityRelations101-1203 4,624.61$3,301.37$1,323.24$ Brookshire101-1207 11,560.89$8,252.98$3,307.91$ CityCourt101-1301 20,808.83$14,854.81$5,954.02$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 150,285.14$107,284.12$43,001.02$ StreetFund202 Water600 143,348.86$102,332.52$41,016.34$ Sewer650 80,922.37$57,768.09$23,154.28$ AllOtherDepts TotalNetAllocation-1 1,278,578.86$912,739.70$365,839.16$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page151 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 7,644.45$5,541.46$2,102.99$ Communications101-1115 P-1 5 108,019.84$108,019.84$ BoardofPW101-1150 A 2 199.76$144.81$54.95$ Mayor101-1160 A 2 8,514.80$6,172.38$2,342.42$ Law101-1180 A 2 9,017.72$6,536.95$2,480.77$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 6,128.48$4,442.54$1,685.94$ InformationSystems101-1202 A 2 20,808.83$15,084.32$5,724.51$ Administration101-1205 A 2 3,289.35$2,384.45$904.90$ CommonCouncil101-1401 A 2 6,205.66$4,498.48$1,707.18$ ClerkTreasurer101-1701 A 2 11,302.71$8,193.33$3,109.38$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 181,131.60$161,018.56$20,113.04$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page152 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 43,890.90$39,017.21$4,873.69$ Communications101-1115 5,895.83$5,241.15$654.68$ BoardofPW101-1150 655.15$582.40$72.75$ Mayor101-1160 982.64$873.53$109.11$ Law101-1180 1,310.13$1,164.65$145.48$ CommunityServices101-1192 6,878.47$6,114.68$763.79$ HumanResources101-1201 982.64$873.53$109.11$ InformationSystems101-1202 2,947.92$2,620.58$327.34$ Administration101-1205 982.64$873.53$109.11$ CommonCouncil101-1401 2,292.76$2,038.17$254.59$ ClerkTreasurer101-1701 2,292.76$2,038.17$254.59$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 53,717.11$47,752.31$5,964.80$ Parks101-1125 CommunityRelations101-1203 655.15$582.40$72.75$ Brookshire101-1207 1,637.79$1,455.93$181.86$ CityCourt101-1301 2,947.92$2,620.58$327.34$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 21,290.39$18,926.28$2,364.11$ StreetFund202 Water600 20,307.75$18,052.76$2,254.99$ Sewer650 11,464.00$10,191.03$1,272.97$ AllOtherDepts TotalNetAllocation-2 181,131.95$161,018.89$20,113.06$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page153 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 353,709.12$260,187.29$93,521.83$ Communications101-1115 47,513.49$34,950.77$12,562.72$ BoardofPW101-1150 5,279.76$3,883.77$1,395.99$ Mayor101-1160 7,918.91$5,825.13$2,093.78$ Law101-1180 10,558.07$7,766.48$2,791.59$ CommunityServices101-1192 55,432.41$40,775.90$14,656.51$ HumanResources101-1201 7,918.91$5,825.13$2,093.78$ InformationSystems101-1202 23,756.75$17,475.39$6,281.36$ Administration101-1205 7,918.91$5,825.13$2,093.78$ CommonCouncil101-1401 18,476.98$13,591.61$4,885.37$ ClerkTreasurer101-1701 18,476.98$13,591.61$4,885.37$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 432,896.82$318,437.51$114,459.31$ Parks101-1125 CommunityRelations101-1203 5,279.76$3,883.77$1,395.99$ Brookshire101-1207 13,198.68$9,708.91$3,489.77$ CityCourt101-1301 23,756.75$17,475.39$6,281.36$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 171,575.53$126,210.40$45,365.13$ StreetFund202 Water600 163,656.61$120,385.28$43,271.33$ Sewer650 92,386.37$67,959.12$24,427.25$ AllOtherDepts TotalNetAlloc1&2 1,459,710.81$1,073,758.59$385,952.22$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page154 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 130.75$94.78$35.97$ Communications101-1115 P-1 5 8,730.42$8,730.42$ BoardofPW101-1150 A 2 232.81$168.76$64.05$ Mayor101-1160 A 2 1,113.23$806.98$306.25$ Law101-1180 A 2 649.47$470.80$178.67$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 869.13$630.03$239.10$ InformationSystems101-1202 A 2 2,947.92$2,136.95$810.97$ Administration101-1205 A 2 313.03$226.92$86.11$ CommonCouncil101-1401 A 2 1,656.78$1,201.00$455.78$ ClerkTreasurer101-1701 A 2 1,447.32$1,049.16$398.16$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 18,090.86$15,515.80$2,575.06$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page155 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 4,383.69$3,759.71$623.98$ Communications101-1115 588.86$505.04$83.82$ BoardofPW101-1150 65.43$56.12$9.31$ Mayor101-1160 98.14$84.17$13.97$ Law101-1180 130.86$112.23$18.63$ CommunityServices101-1192 687.00$589.21$97.79$ HumanResources101-1201 98.14$84.17$13.97$ InformationSystems101-1202 294.43$252.52$41.91$ Administration101-1205 98.14$84.17$13.97$ CommonCouncil101-1401 229.00$196.40$32.60$ ClerkTreasurer101-1701 229.00$196.40$32.60$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 5,365.10$4,601.43$763.67$ Parks101-1125 CommunityRelations101-1203 65.43$56.12$9.31$ Brookshire101-1207 163.57$140.29$23.28$ CityCourt101-1301 294.43$252.52$41.91$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 2,126.42$1,823.74$302.68$ StreetFund202 Water600 2,028.28$1,739.57$288.71$ Sewer650 1,144.99$982.01$162.98$ AllOtherDepts TotalNetAllocation-3 18,090.91$15,515.82$2,575.09$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page156 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 358,092.81$263,947.00$94,145.81$ Communications101-1115 48,102.35$35,455.81$12,646.54$ BoardofPW101-1150 5,345.19$3,939.89$1,405.30$ Mayor101-1160 8,017.05$5,909.30$2,107.75$ Law101-1180 10,688.93$7,878.71$2,810.22$ CommunityServices101-1192 56,119.41$41,365.11$14,754.30$ HumanResources101-1201 8,017.05$5,909.30$2,107.75$ InformationSystems101-1202 24,051.18$17,727.91$6,323.27$ Administration101-1205 8,017.05$5,909.30$2,107.75$ CommonCouncil101-1401 18,705.98$13,788.01$4,917.97$ ClerkTreasurer101-1701 18,705.98$13,788.01$4,917.97$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 438,261.92$323,038.94$115,222.98$ Parks101-1125 CommunityRelations101-1203 5,345.19$3,939.89$1,405.30$ Brookshire101-1207 13,362.25$9,849.20$3,513.05$ CityCourt101-1301 24,051.18$17,727.91$6,323.27$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 173,701.95$128,034.14$45,667.81$ StreetFund202 Water600 165,684.89$122,124.85$43,560.04$ Sewer650 93,531.36$68,941.13$24,590.23$ AllOtherDepts TotalNetAlloc1&2&3 1,477,801.72$1,089,274.41$388,527.31$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page157 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 9.16$6.64$2.52$ Communications101-1115 P-1 5 1,229.51$1,229.51$ BoardofPW101-1150 A 2 32.87$23.83$9.04$ Mayor101-1160 A 2 80.48$58.34$22.14$ Law101-1180 A 2 70.91$51.40$19.51$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 72.73$52.72$20.01$ InformationSystems101-1202 A 2 294.43$213.43$81.00$ Administration101-1205 A 2 34.49$25.00$9.49$ CommonCouncil101-1401 A 2 144.32$104.62$39.70$ ClerkTreasurer101-1701 A 2 126.86$91.96$34.90$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 2,095.76$1,857.45$238.31$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page158 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 507.84$450.09$57.75$ Communications101-1115 68.22$60.46$7.76$ BoardofPW101-1150 7.58$6.72$0.86$ Mayor101-1160 11.37$10.08$1.29$ Law101-1180 15.15$13.43$1.72$ CommunityServices101-1192 79.59$70.54$9.05$ HumanResources101-1201 11.37$10.08$1.29$ InformationSystems101-1202 34.11$30.23$3.88$ Administration101-1205 11.37$10.08$1.29$ CommonCouncil101-1401 26.53$23.51$3.02$ ClerkTreasurer101-1701 26.53$23.51$3.02$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 621.52$550.85$70.67$ Parks101-1125 CommunityRelations101-1203 7.58$6.72$0.86$ Brookshire101-1207 18.95$16.80$2.15$ CityCourt101-1301 34.11$30.23$3.88$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 246.34$218.33$28.01$ StreetFund202 Water600 234.97$208.25$26.72$ Sewer650 132.64$117.56$15.08$ AllOtherDepts TotalNetAllocation-4 2,095.77$1,857.47$238.30$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page159 A A A A Description Total General&Admin AllUsers GIS OtherDutiesDistributionCode 2012DeptNo10-Information Systems101-1202 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 358,600.65$264,397.09$94,203.56$ Communications101-1115 48,170.57$35,516.27$12,654.30$ BoardofPW101-1150 5,352.77$3,946.61$1,406.16$ Mayor101-1160 8,028.42$5,919.38$2,109.04$ Law101-1180 10,704.08$7,892.14$2,811.94$ CommunityServices101-1192 56,199.00$41,435.65$14,763.35$ HumanResources101-1201 8,028.42$5,919.38$2,109.04$ InformationSystems101-1202 24,085.29$17,758.14$6,327.15$ Administration101-1205 8,028.42$5,919.38$2,109.04$ CommonCouncil101-1401 18,732.51$13,811.52$4,920.99$ ClerkTreasurer101-1701 18,732.51$13,811.52$4,920.99$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 438,883.44$323,589.79$115,293.65$ Parks101-1125 CommunityRelations101-1203 5,352.77$3,946.61$1,406.16$ Brookshire101-1207 13,381.20$9,866.00$3,515.20$ CityCourt101-1301 24,085.29$17,758.14$6,327.15$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 173,948.29$128,252.47$45,695.82$ StreetFund202 Water600 165,919.86$122,333.10$43,586.76$ Sewer650 93,664.00$69,058.69$24,605.31$ AllOtherDepts TotalNetAlloc1&2&3&4 1,479,897.49$1,091,131.88$388,765.61$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page160 A A A A Description Total General&Admin CityHall City Administration OtherDuties LineItemExpense Summary SALARIES&WAGES M 4 216,092.96$82,699.02$106,030.08$27,363.86$ FRINGEBENEFITS S 1 77,622.17$29,706.00$38,089.20$9,826.97$ SUPPLIES M 4 46,082.09$34,989.05$11,093.04$ OTHERSVC&CHARGES M 4 1,162,369.35$262,972.36$43,381.54$856,015.45$ CAPITALOUTLAY M 4 73,930.03$28,591.96$3,516.80$41,821.27$ OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 1,576,096.60$438,958.39$202,110.66$935,027.55$ TotalAllowable 1,576,096.60$438,958.39$202,110.66$935,027.55$ AllocationOptions Salaries&Wages S 1 100.00%38.27%49.07%12.66% Salaries &Wages excluding G&A A 2 100.00%38.27%49.07%12.66% No allocation of this line-item expenseamongfunctions D 3 100.00%100.00% Manual Allocation M 4 100.00%100.00% Custom Allocation #1 P-1 5 100.00%100.00% CustomAllocation#2 P-2 6 100.00%100.00% Custom Allocation #3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 1,576,096.60$438,958.39$202,110.66$935,027.55$ ReallocationofG&A A 2 TotalafterReallocation 1,576,096.60$438,958.39$202,110.66$935,027.55$ CostPool %100.00%27.85%12.82%59.33% DistributionCode 2012DeptNo11-Administration 101-1205 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page161 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 AllocationBasis&Source Basis Assigned Floor Spaceby DepartmentinCity Hall #ofEmployeesby Department Source BuildingBlueprints SalarySearch AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 134 Communications101-1115 18 BoardofPW101-1150 2 Mayor101-1160 1,868 3 Law101-1180 551 4 CommunityServices101-1192 5,195 21 HumanResources101-1201 1,156 3 InformationSystems101-1202 9 Administration101-1205 448 3 CommonCouncil101-1401 2,201 7 ClerkTreasurer101-1701 1,742 7 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 164 Parks101-1125 CommunityRelations101-1203 409 2 Brookshire101-1207 5 CityCourt101-1301 2,604 9 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 2,619 65 StreetFund202 Water600 62 Sewer650 35 AllOtherDepts TotalAllocationAmounts 18,793 553 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page162 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 24.2315% Communications101-1115 3.2550% BoardofPW101-1150 0.3617% Mayor101-1160 9.9399%0.5425% Law101-1180 2.9319%0.7233% CommunityServices101-1192 27.6433%3.7975% HumanResources101-1201 6.1512%0.5425% InformationSystems101-1202 1.6275% Administration101-1205 2.3839%0.5425% CommonCouncil101-1401 11.7118%1.2658% ClerkTreasurer101-1701 9.2694%1.2658% NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 29.6564% Parks101-1125 CommunityRelations101-1203 2.1763%0.3617% Brookshire101-1207 0.9042% CityCourt101-1301 13.8562%1.6275% Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 13.9360%11.7541% StreetFund202 Water600 11.2116% Sewer650 6.3291% AllOtherDepts TotalAllocation %100.0000%100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page163 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 48,974.44$48,974.44$ Communications101-1115 6,578.70$6,578.70$ BoardofPW101-1150 731.03$731.03$ Mayor101-1160 44,728.48$43,632.03$1,096.45$ Law101-1180 14,331.69$12,869.82$1,461.87$ CommunityServices101-1192 129,017.73$121,342.58$7,675.15$ HumanResources101-1201 28,097.66$27,001.21$1,096.45$ InformationSystems101-1202 3,289.35$3,289.35$ Administration101-1205 11,560.78$10,464.33$1,096.45$ CommonCouncil101-1401 53,968.25$51,409.93$2,558.32$ ClerkTreasurer101-1701 43,247.13$40,688.81$2,558.32$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 59,938.75$59,938.75$ Parks101-1125 CommunityRelations101-1203 10,284.08$9,553.05$731.03$ Brookshire101-1207 1,827.48$1,827.48$ CityCourt101-1301 64,112.30$60,822.95$3,289.35$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 84,929.53$61,173.24$23,756.29$ StreetFund202 Water600 22,659.84$22,659.84$ Sewer650 12,791.79$12,791.79$ AllOtherDepts TotalGrossAllocation 1,576,096.60$438,958.39$202,110.66$935,027.55$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page164 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 Direct Billing BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page165 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 48,974.44$48,974.44$ Communications101-1115 6,578.70$6,578.70$ BoardofPW101-1150 731.03$731.03$ Mayor101-1160 44,728.48$43,632.03$1,096.45$ Law101-1180 14,331.69$12,869.82$1,461.87$ CommunityServices101-1192 129,017.73$121,342.58$7,675.15$ HumanResources101-1201 28,097.66$27,001.21$1,096.45$ InformationSystems101-1202 3,289.35$3,289.35$ Administration101-1205 11,560.78$10,464.33$1,096.45$ CommonCouncil101-1401 53,968.25$51,409.93$2,558.32$ ClerkTreasurer101-1701 43,247.13$40,688.81$2,558.32$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 59,938.75$59,938.75$ Parks101-1125 CommunityRelations101-1203 10,284.08$9,553.05$731.03$ Brookshire101-1207 1,827.48$1,827.48$ CityCourt101-1301 64,112.30$60,822.95$3,289.35$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 84,929.53$61,173.24$23,756.29$ StreetFund202 Water600 22,659.84$22,659.84$ Sewer650 12,791.79$12,791.79$ AllOtherDepts TotalNetAllocation-1 641,069.01$438,957.95$202,111.06$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page166 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 66.59$25.48$32.68$8.43$ Mayor101-1160 A 2 2,838.27$1,086.21$1,392.74$359.32$ Law101-1180 A 2 3,005.91$1,150.36$1,475.00$380.55$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 2,042.87$781.80$1,002.44$258.63$ InformationSystems101-1202 A 2 6,936.27$2,654.51$3,403.63$878.13$ Administration101-1205 A 2 11,560.78$4,424.32$5,672.87$1,463.59$ CommonCouncil101-1401 A 2 2,068.55$791.63$1,015.04$261.88$ ClerkTreasurer101-1701 A 2 10,677.95$4,086.45$5,239.67$1,351.83$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 39,197.19$15,000.76$19,234.07$4,962.36$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page167 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 4,660.70$4,660.70$ Communications101-1115 626.07$626.07$ BoardofPW101-1150 69.57$69.57$ Mayor101-1160 1,595.40$1,491.06$104.34$ Law101-1180 578.93$439.81$139.12$ CommunityServices101-1192 4,877.12$4,146.71$730.41$ HumanResources101-1201 1,027.07$922.73$104.34$ InformationSystems101-1202 313.03$313.03$ Administration101-1205 461.94$357.60$104.34$ CommonCouncil101-1401 2,000.32$1,756.86$243.46$ ClerkTreasurer101-1701 1,633.94$1,390.48$243.46$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 5,704.13$5,704.13$ Parks101-1125 CommunityRelations101-1203 396.03$326.46$69.57$ Brookshire101-1207 173.91$173.91$ CityCourt101-1301 2,391.57$2,078.54$313.03$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 4,351.30$2,090.51$2,260.79$ StreetFund202 Water600 2,156.45$2,156.45$ Sewer650 1,217.34$1,217.34$ AllOtherDepts TotalNetAllocation-2 34,234.82$15,000.76$19,234.06$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page168 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 53,635.14$53,635.14$ Communications101-1115 7,204.77$7,204.77$ BoardofPW101-1150 800.60$800.60$ Mayor101-1160 46,323.88$45,123.09$1,200.79$ Law101-1180 14,910.62$13,309.63$1,600.99$ CommunityServices101-1192 133,894.85$125,489.29$8,405.56$ HumanResources101-1201 29,124.73$27,923.94$1,200.79$ InformationSystems101-1202 3,602.38$3,602.38$ Administration101-1205 12,022.72$10,821.93$1,200.79$ CommonCouncil101-1401 55,968.57$53,166.79$2,801.78$ ClerkTreasurer101-1701 44,881.07$42,079.29$2,801.78$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 65,642.88$65,642.88$ Parks101-1125 CommunityRelations101-1203 10,680.11$9,879.51$800.60$ Brookshire101-1207 2,001.39$2,001.39$ CityCourt101-1301 66,503.87$62,901.49$3,602.38$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 89,280.83$63,263.75$26,017.08$ StreetFund202 Water600 24,816.29$24,816.29$ Sewer650 14,009.13$14,009.13$ AllOtherDepts TotalNetAlloc1&2 675,303.83$453,958.71$221,345.12$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page169 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 77.60$29.70$38.08$9.82$ Mayor101-1160 A 2 371.08$142.01$182.09$46.98$ Law101-1180 A 2 216.49$82.85$106.23$27.41$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 289.72$110.87$142.17$36.68$ InformationSystems101-1202 A 2 982.64$376.06$482.18$124.40$ Administration101-1205 A 2 461.94$176.79$226.67$58.48$ CommonCouncil101-1401 A 2 552.26$211.35$270.99$69.92$ ClerkTreasurer101-1701 A 2 1,367.44$523.32$671.00$173.12$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 4,319.17$1,652.95$2,119.41$546.81$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page170 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 513.56$513.56$ Communications101-1115 68.99$68.99$ BoardofPW101-1150 7.67$7.67$ Mayor101-1160 175.80$164.30$11.50$ Law101-1180 63.79$48.46$15.33$ CommunityServices101-1192 537.41$456.93$80.48$ HumanResources101-1201 113.18$101.68$11.50$ InformationSystems101-1202 34.49$34.49$ Administration101-1205 50.90$39.40$11.50$ CommonCouncil101-1401 220.42$193.59$26.83$ ClerkTreasurer101-1701 180.05$153.22$26.83$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 628.54$628.54$ Parks101-1125 CommunityRelations101-1203 43.64$35.97$7.67$ Brookshire101-1207 19.16$19.16$ CityCourt101-1301 263.53$229.04$34.49$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 479.48$230.36$249.12$ StreetFund202 Water600 237.62$237.62$ Sewer650 134.14$134.14$ AllOtherDepts TotalNetAllocation-3 3,772.37$1,652.95$2,119.42$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page171 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 54,148.70$54,148.70$ Communications101-1115 7,273.76$7,273.76$ BoardofPW101-1150 808.27$808.27$ Mayor101-1160 46,499.68$45,287.39$1,212.29$ Law101-1180 14,974.41$13,358.09$1,616.32$ CommunityServices101-1192 134,432.26$125,946.22$8,486.04$ HumanResources101-1201 29,237.91$28,025.62$1,212.29$ InformationSystems101-1202 3,636.87$3,636.87$ Administration101-1205 12,073.62$10,861.33$1,212.29$ CommonCouncil101-1401 56,188.99$53,360.38$2,828.61$ ClerkTreasurer101-1701 45,061.12$42,232.51$2,828.61$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 66,271.42$66,271.42$ Parks101-1125 CommunityRelations101-1203 10,723.75$9,915.48$808.27$ Brookshire101-1207 2,020.55$2,020.55$ CityCourt101-1301 66,767.40$63,130.53$3,636.87$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 89,760.31$63,494.11$26,266.20$ StreetFund202 Water600 25,053.91$25,053.91$ Sewer650 14,143.27$14,143.27$ AllOtherDepts TotalNetAlloc1&2&3 679,076.20$455,611.66$223,464.54$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page172 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 10.96$4.19$5.38$1.39$ Mayor101-1160 A 2 26.83$10.26$13.17$3.40$ Law101-1180 A 2 23.64$9.05$11.60$2.99$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 24.24$9.28$11.89$3.07$ InformationSystems101-1202 A 2 98.14$37.56$48.16$12.42$ Administration101-1205 A 2 50.90$19.48$24.98$6.44$ CommonCouncil101-1401 A 2 48.11$18.41$23.61$6.09$ ClerkTreasurer101-1701 A 2 119.87$45.87$58.82$15.18$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 402.69$154.10$197.61$50.98$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page173 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 47.88$47.88$ Communications101-1115 6.43$6.43$ BoardofPW101-1150 0.71$0.71$ Mayor101-1160 16.39$15.32$1.07$ Law101-1180 5.95$4.52$1.43$ CommunityServices101-1192 50.10$42.60$7.50$ HumanResources101-1201 10.55$9.48$1.07$ InformationSystems101-1202 3.22$3.22$ Administration101-1205 4.74$3.67$1.07$ CommonCouncil101-1401 20.55$18.05$2.50$ ClerkTreasurer101-1701 16.78$14.28$2.50$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 58.60$58.60$ Parks101-1125 CommunityRelations101-1203 4.06$3.35$0.71$ Brookshire101-1207 1.79$1.79$ CityCourt101-1301 24.57$21.35$3.22$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 44.71$21.48$23.23$ StreetFund202 Water600 22.16$22.16$ Sewer650 12.51$12.51$ AllOtherDepts TotalNetAllocation-4 351.70$154.10$197.60$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page174 A A A A Description Total General&Admin CityHall City Administration OtherDutiesDistributionCode 2012DeptNo11-Administration 101-1205 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 54,196.58$54,196.58$ Communications101-1115 7,280.19$7,280.19$ BoardofPW101-1150 808.98$808.98$ Mayor101-1160 46,516.07$45,302.71$1,213.36$ Law101-1180 14,980.36$13,362.61$1,617.75$ CommunityServices101-1192 134,482.36$125,988.82$8,493.54$ HumanResources101-1201 29,248.46$28,035.10$1,213.36$ InformationSystems101-1202 3,640.09$3,640.09$ Administration101-1205 12,078.36$10,865.00$1,213.36$ CommonCouncil101-1401 56,209.54$53,378.43$2,831.11$ ClerkTreasurer101-1701 45,077.90$42,246.79$2,831.11$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 66,330.02$66,330.02$ Parks101-1125 CommunityRelations101-1203 10,727.81$9,918.83$808.98$ Brookshire101-1207 2,022.34$2,022.34$ CityCourt101-1301 66,791.97$63,151.88$3,640.09$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 89,805.02$63,515.59$26,289.43$ StreetFund202 Water600 25,076.07$25,076.07$ Sewer650 14,155.78$14,155.78$ AllOtherDepts TotalNetAlloc1&2&3&4 679,427.90$455,765.76$223,662.14$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page175 A A A Description Total General&Admin City Administration OtherDuties LineItemExpense Summary SALARIES&WAGES M 4 112,840.12$112,840.12$ FRINGEBENEFITS S 1 80,423.88$80,423.88$ SUPPLIES S 1 422.12$422.12$ OTHERSVC&CHARGES M 4 494,529.42$186,994.79$307,534.63$ CAPITALOUTLAY S 1 619.33$619.33$ OTHERDISBURSEMENTS M 4 1,325,538.00$1,325,538.00$ S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 2,014,372.87$381,300.24$1,633,072.63$ TotalAllowable 2,014,372.87$381,300.24$1,633,072.63$ AllocationOptions Salaries &Wages S 1 100.00%100.00% Salaries&Wagesexcluding G&A A 2 100.00%100.00% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% CustomAllocation 1 P -1 5 100.00%100.00% CustomAllocation 2 P-2 6 100.00%100.00% CustomAllocation 3 P -3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 2,014,372.87$381,300.24$1,633,072.63$ ReallocationofG&A A 2 TotalafterReallocation 2,014,372.87$381,300.24$1,633,072.63$ CostPool %100.00%18.93%81.07% DistributionCode 2012DeptNo12-Common Council 101-1401 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page176 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 AllocationBasis&Source Basis #of Employees by Department Source SalarySearch AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 134 Communications101-1115 18 BoardofPW101-1150 2 Mayor101-1160 3 Law101-1180 4 CommunityServices101-1192 21 HumanResources101-1201 3 InformationSystems101-1202 9 Administration101-1205 3 CommonCouncil101-1401 7 ClerkTreasurer101-1701 7 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 164 Parks101-1125 CommunityRelations101-1203 2 Brookshire101-1207 5 CityCourt101-1301 9 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 65 StreetFund 202 Water 600 62 Sewer 650 35 AllOtherDepts TotalAllocationAmounts 553 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page177 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 24.2315% Communications101-1115 3.2550% BoardofPW101-1150 0.3617% Mayor101-1160 0.5425% Law101-1180 0.7233% CommunityServices101-1192 3.7975% HumanResources101-1201 0.5425% InformationSystems101-1202 1.6275% Administration101-1205 0.5425% CommonCouncil101-1401 1.2658% ClerkTreasurer101-1701 1.2658% NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 29.6564% Parks101-1125 CommunityRelations101-1203 0.3617% Brookshire101-1207 0.9042% CityCourt101-1301 1.6275% Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 11.7541% StreetFund 202 Water 600 11.2116% Sewer 650 6.3291% AllOtherDepts TotalAllocation %100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page178 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 92,394.77$92,394.77$ Communications101-1115 12,411.32$12,411.32$ BoardofPW101-1150 1,379.16$1,379.16$ Mayor101-1160 2,068.55$2,068.55$ Law101-1180 2,757.94$2,757.94$ CommunityServices101-1192 14,479.88$14,479.88$ HumanResources101-1201 2,068.55$2,068.55$ InformationSystems101-1202 6,205.66$6,205.66$ Administration101-1205 2,068.55$2,068.55$ CommonCouncil101-1401 4,826.50$4,826.50$ ClerkTreasurer101-1701 4,826.50$4,826.50$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 113,079.92$113,079.92$ Parks101-1125 CommunityRelations101-1203 1,379.16$1,379.16$ Brookshire101-1207 3,447.72$3,447.72$ CityCourt101-1301 6,205.66$6,205.66$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 44,818.41$44,818.41$ StreetFund 202 Water 600 42,749.86$42,749.86$ Sewer 650 24,132.87$24,132.87$ AllOtherDepts TotalGrossAllocation 2,014,372.87$381,300.24$1,633,072.63$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page179 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund 202 Water 600 Sewer 650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page180 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 92,394.77$92,394.77$ Communications101-1115 12,411.32$12,411.32$ BoardofPW101-1150 1,379.16$1,379.16$ Mayor101-1160 2,068.55$2,068.55$ Law101-1180 2,757.94$2,757.94$ CommunityServices101-1192 14,479.88$14,479.88$ HumanResources101-1201 2,068.55$2,068.55$ InformationSystems101-1202 6,205.66$6,205.66$ Administration101-1205 2,068.55$2,068.55$ CommonCouncil101-1401 4,826.50$4,826.50$ ClerkTreasurer101-1701 4,826.50$4,826.50$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 113,079.92$113,079.92$ Parks101-1125 CommunityRelations101-1203 1,379.16$1,379.16$ Brookshire101-1207 3,447.72$3,447.72$ CityCourt101-1301 6,205.66$6,205.66$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 44,818.41$44,818.41$ StreetFund 202 Water 600 42,749.86$42,749.86$ Sewer 650 24,132.87$24,132.87$ AllOtherDepts TotalNetAllocation-1 381,300.98$381,300.98$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page181 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 155.37$155.37$ Mayor101-1160 A 2 6,622.44$6,622.44$ Law101-1180 A 2 7,013.78$7,013.78$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 4,766.50$4,766.50$ InformationSystems101-1202 A 2 16,184.22$16,184.22$ Administration101-1205 A 2 53,968.25$53,968.25$ CommonCouncil101-1401 A 2 4,826.50$4,826.50$ ClerkTreasurer101-1701 A 2 8,262.13$8,262.13$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water 600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 101,799.19$101,799.19$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page182 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 24,667.47$24,667.47$ Communications101-1115 3,313.56$3,313.56$ BoardofPW101-1150 368.21$368.21$ Mayor101-1160 552.26$552.26$ Law101-1180 736.31$736.31$ CommunityServices101-1192 3,865.82$3,865.82$ HumanResources101-1201 552.26$552.26$ InformationSystems101-1202 1,656.78$1,656.78$ Administration101-1205 552.26$552.26$ CommonCouncil101-1401 1,288.57$1,288.57$ ClerkTreasurer101-1701 1,288.57$1,288.57$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 30,189.97$30,189.97$ Parks101-1125 CommunityRelations101-1203 368.21$368.21$ Brookshire101-1207 920.47$920.47$ CityCourt101-1301 1,656.78$1,656.78$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 11,965.58$11,965.58$ StreetFund 202 Water 600 11,413.32$11,413.32$ Sewer 650 6,442.97$6,442.97$ AllOtherDepts TotalNetAllocation-2 101,799.37$101,799.37$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page183 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 117,062.24$117,062.24$ Communications101-1115 15,724.88$15,724.88$ BoardofPW101-1150 1,747.37$1,747.37$ Mayor101-1160 2,620.81$2,620.81$ Law101-1180 3,494.25$3,494.25$ CommunityServices101-1192 18,345.70$18,345.70$ HumanResources101-1201 2,620.81$2,620.81$ InformationSystems101-1202 7,862.44$7,862.44$ Administration101-1205 2,620.81$2,620.81$ CommonCouncil101-1401 6,115.07$6,115.07$ ClerkTreasurer101-1701 6,115.07$6,115.07$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 143,269.89$143,269.89$ Parks101-1125 CommunityRelations101-1203 1,747.37$1,747.37$ Brookshire101-1207 4,368.19$4,368.19$ CityCourt101-1301 7,862.44$7,862.44$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 56,783.99$56,783.99$ StreetFund 202 Water 600 54,163.18$54,163.18$ Sewer 650 30,575.84$30,575.84$ AllOtherDepts TotalNetAlloc1&2 483,100.35$483,100.35$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page184 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 181.07$181.07$ Mayor101-1160 A 2 865.82$865.82$ Law101-1180 A 2 505.15$505.15$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 675.98$675.98$ InformationSystems101-1202 A 2 2,292.76$2,292.76$ Administration101-1205 A 2 2,000.32$2,000.32$ CommonCouncil101-1401 A 2 1,288.57$1,288.57$ ClerkTreasurer101-1701 A 2 1,057.96$1,057.96$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water 600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 8,867.63$8,867.63$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page185 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 2,148.76$2,148.76$ Communications101-1115 288.64$288.64$ BoardofPW101-1150 32.07$32.07$ Mayor101-1160 48.11$48.11$ Law101-1180 64.14$64.14$ CommunityServices101-1192 336.75$336.75$ HumanResources101-1201 48.11$48.11$ InformationSystems101-1202 144.32$144.32$ Administration101-1205 48.11$48.11$ CommonCouncil101-1401 112.25$112.25$ ClerkTreasurer101-1701 112.25$112.25$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 2,629.82$2,629.82$ Parks101-1125 CommunityRelations101-1203 32.07$32.07$ Brookshire101-1207 80.18$80.18$ CityCourt101-1301 144.32$144.32$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 1,042.31$1,042.31$ StreetFund 202 Water 600 994.20$994.20$ Sewer 650 561.24$561.24$ AllOtherDepts TotalNetAllocation-3 8,867.65$8,867.65$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page186 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 119,211.00$119,211.00$ Communications101-1115 16,013.52$16,013.52$ BoardofPW101-1150 1,779.44$1,779.44$ Mayor101-1160 2,668.92$2,668.92$ Law101-1180 3,558.39$3,558.39$ CommunityServices101-1192 18,682.45$18,682.45$ HumanResources101-1201 2,668.92$2,668.92$ InformationSystems101-1202 8,006.76$8,006.76$ Administration101-1205 2,668.92$2,668.92$ CommonCouncil101-1401 6,227.32$6,227.32$ ClerkTreasurer101-1701 6,227.32$6,227.32$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 145,899.71$145,899.71$ Parks101-1125 CommunityRelations101-1203 1,779.44$1,779.44$ Brookshire101-1207 4,448.37$4,448.37$ CityCourt101-1301 8,006.76$8,006.76$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 57,826.30$57,826.30$ StreetFund 202 Water 600 55,157.38$55,157.38$ Sewer 650 31,137.08$31,137.08$ AllOtherDepts TotalNetAlloc1&2&3 491,968.00$491,968.00$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page187 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 25.57$25.57$ Mayor101-1160 A 2 62.59$62.59$ Law101-1180 A 2 55.16$55.16$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 56.57$56.57$ InformationSystems101-1202 A 2 229.00$229.00$ Administration101-1205 A 2 220.42$220.42$ CommonCouncil101-1401 A 2 112.25$112.25$ ClerkTreasurer101-1701 A 2 92.73$92.73$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund 202 A 2 Water 600 A 2 Sewer 650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 854.29$854.29$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page188 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 207.01$207.01$ Communications101-1115 27.81$27.81$ BoardofPW101-1150 3.09$3.09$ Mayor101-1160 4.63$4.63$ Law101-1180 6.18$6.18$ CommunityServices101-1192 32.44$32.44$ HumanResources101-1201 4.63$4.63$ InformationSystems101-1202 13.90$13.90$ Administration101-1205 4.63$4.63$ CommonCouncil101-1401 10.81$10.81$ ClerkTreasurer101-1701 10.81$10.81$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 253.35$253.35$ Parks101-1125 CommunityRelations101-1203 3.09$3.09$ Brookshire101-1207 7.72$7.72$ CityCourt101-1301 13.90$13.90$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 100.41$100.41$ StreetFund 202 Water 600 95.78$95.78$ Sewer 650 54.07$54.07$ AllOtherDepts TotalNetAllocation-4 854.26$854.26$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page189 A A A Description Total General&Admin City Administration OtherDutiesDistributionCode 2012DeptNo12-Common Council 101-1401 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 119,418.01$119,418.01$ Communications101-1115 16,041.33$16,041.33$ BoardofPW101-1150 1,782.53$1,782.53$ Mayor101-1160 2,673.55$2,673.55$ Law101-1180 3,564.57$3,564.57$ CommunityServices101-1192 18,714.89$18,714.89$ HumanResources101-1201 2,673.55$2,673.55$ InformationSystems101-1202 8,020.66$8,020.66$ Administration101-1205 2,673.55$2,673.55$ CommonCouncil101-1401 6,238.13$6,238.13$ ClerkTreasurer101-1701 6,238.13$6,238.13$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 146,153.06$146,153.06$ Parks101-1125 CommunityRelations101-1203 1,782.53$1,782.53$ Brookshire101-1207 4,456.09$4,456.09$ CityCourt101-1301 8,020.66$8,020.66$ Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 57,926.71$57,926.71$ StreetFund 202 Water 600 55,253.16$55,253.16$ Sewer 650 31,191.15$31,191.15$ AllOtherDepts TotalNetAlloc1&2&3&4 492,822.26$492,822.26$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page190 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDuties LineItem Expense Summary SALARIES&WAGES P-1 5 435,123.50$118,440.62$48,472.76$67,183.07$70,011.37$131,015.69$(0.01)$ FRINGEBENEFITS S 1 202,053.77$54,999.04$22,508.79$31,197.10$32,510.45$60,838.39$ SUPPLIES S 1 7,659.56$2,084.93$853.27$1,182.64$1,232.42$2,306.29$0.01$ OTHERSVC&CHARGES S 1 128,520.08$34,983.17$14,317.14$19,843.50$20,678.88$38,697.40$(0.01)$ CAPITALOUTLAY S 1 12,176.35$3,314.40$1,356.45$1,880.03$1,959.17$3,666.30$ OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 TotalPerFinancials 785,533.26$213,822.16$87,508.41$121,286.34$126,392.29$236,524.07$(0.01)$ TotalAllowable 785,533.26$213,822.16$87,508.41$121,286.34$126,392.29$236,524.07$(0.01)$ AllocationOptions Salaries&Wages S 1 100.00%27.22%11.14%15.44%16.09%30.11% Salaries&Wagesexcluding G&A A 2 100.00%15.31%21.21%22.11%41.37% Noallocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% ClerkTreasurerSWA P-1 5 100.00%27.22%11.14%15.44%16.09%30.11% CustomAllocation #2 P-2 6 100.00%100.00% CustomAllocation #3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 785,533.26$213,822.16$87,508.41$121,286.34$126,392.29$236,524.07$(0.01)$ ReallocationofG&A A 2 (213,822.16)$32,736.17$45,351.68$47,276.08$88,458.23$ TotalafterReallocation 785,533.26$120,244.58$166,638.02$173,668.37$324,982.30$(0.01)$ CostPool %100.00%15.31%21.21%22.11%41.37%0.00% DistributionCode 2012DeptNo13-Clerk Treasurer101-1701 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page191 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 AllocationBasis&Source Basis APTransactionsby Department #ofEmployeesby Department FinancialTransactions byDepartment #ofEmployeesby Department Source THR SalarySearch SalarySearch AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 1,970 134 2,359 134 Communications101-1115 701 18 1,035 18 BoardofPW101-1150 13 2 91 2 Mayor101-1160 317 3 545 3 Law101-1180 264 4 504 4 CommunityServices101-1192 758 21 1,037 21 HumanResources101-1201 202 3 448 3 InformationSystems101-1202 230 9 473 9 Administration101-1205 733 3 974 3 CommonCouncil101-1401 112 7 322 7 ClerkTreasurer101-1701 356 7 590 7 NoDepartment101-0000 123 123 RecordPerpetuation502 18 18 Fire101-1120 2,168 164 2,602 164 Parks101-1125 1,484 2,302 CommunityRelations101-1203 302 2 519 2 Brookshire101-1207 1,183 5 1,460 5 CityCourt101-1301 232 9 491 9 Ambulance102 324 324 Parks106 17 17 ParksProgram108 1,358 4,137 ParksMonon109 2,388 4,689 Highway201 3,213 65 3,776 65 StreetFund202 113 113 Water600 3,417 62 3,696 62 Sewer650 2,430 35 2,727 35 AllOtherDepts 1,301 1,521 TotalAllocationAmounts 25,727 553 36,893 553 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page192 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 7.6573%24.2315%6.3942%24.2315% Communications101-1115 2.7248%3.2550%2.8054%3.2550% BoardofPW101-1150 0.0505%0.3617%0.2467%0.3617% Mayor101-1160 1.2322%0.5425%1.4772%0.5425% Law101-1180 1.0262%0.7233%1.3661%0.7233% CommunityServices101-1192 2.9463%3.7975%2.8108%3.7975% HumanResources101-1201 0.7852%0.5425%1.2143%0.5425% InformationSystems101-1202 0.8940%1.6275%1.2821%1.6275% Administration101-1205 2.8491%0.5425%2.6401%0.5425% CommonCouncil101-1401 0.4353%1.2658%0.8728%1.2658% ClerkTreasurer101-1701 1.3838%1.2658%1.5992%1.2658% NoDepartment101-0000 0.4781%0.3334% RecordPerpetuation502 0.0700%0.0488% Fire101-1120 8.4269%29.6564%7.0528%29.6564% Parks101-1125 5.7683%6.2397% CommunityRelations101-1203 1.1739%0.3617%1.4068%0.3617% Brookshire101-1207 4.5983%0.9042%3.9574%0.9042% CityCourt101-1301 0.9018%1.6275%1.3309%1.6275% Ambulance102 1.2594%0.8782% Parks106 0.0661%0.0461% ParksProgram108 5.2785%11.2135% ParksMonon109 9.2821%12.7097% Highway201 12.4888%11.7541%10.2350%11.7541% StreetFund202 0.4392%0.3063% Water600 13.2818%11.2116%10.0182%11.2116% Sewer650 9.4453%6.3291%7.3916%6.3291% AllOtherDepts 5.0568%4.1227% TotalAllocation %100.0000%100.0000%100.0000%100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page193 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 139,439.17$9,207.49$40,378.89$11,104.70$78,748.09$ Communications101-1115 24,150.75$3,276.42$5,424.07$4,872.09$10,578.17$ BoardofPW101-1150 2,267.35$60.72$602.73$428.44$1,175.46$ Mayor101-1160 6,714.12$1,481.65$904.01$2,565.43$1,763.03$ Law101-1180 7,162.32$1,233.95$1,205.29$2,372.48$2,350.60$ CommunityServices101-1192 27,093.52$3,542.77$6,328.08$4,881.47$12,341.20$ HumanResources101-1201 5,720.06$944.16$904.01$2,108.86$1,763.03$ InformationSystems101-1202 11,302.71$1,074.99$2,712.03$2,226.60$5,289.09$ Administration101-1205 10,677.95$3,425.89$904.01$4,585.02$1,763.03$ CommonCouncil101-1401 8,262.13$523.42$2,109.30$1,515.78$4,113.63$ ClerkTreasurer101-1701 10,664.17$1,663.94$2,109.30$2,777.30$4,113.63$ NoDepartment101-0000 1,153.90$574.89$579.01$ RecordPerpetuation502 168.92$84.17$84.75$ Fire101-1120 168,178.26$10,132.89$49,418.84$12,248.48$96,378.05$ Parks101-1125 17,772.46$6,936.07$10,836.39$ CommunityRelations101-1203 5,632.91$1,411.55$602.73$2,443.17$1,175.46$ Brookshire101-1207 16,847.19$5,529.21$1,506.74$6,872.75$2,938.49$ CityCourt101-1301 11,396.84$1,084.37$2,712.03$2,311.35$5,289.09$ Ambulance102 3,039.52$1,514.36$1,525.16$ Parks106 159.54$79.48$80.06$ ParksProgram108 25,821.41$6,347.11$19,474.30$ ParksMonon109 33,233.95$11,161.22$22,072.73$ Highway201 90,577.61$15,017.11$19,586.80$17,774.96$38,198.74$ StreetFund202 1,060.06$528.11$531.95$ Water600 88,487.59$15,970.64$18,682.79$17,398.44$36,435.72$ Sewer650 55,309.47$11,357.46$10,546.69$12,836.87$20,568.45$ AllOtherDepts 13,240.36$6,080.53$7,159.83$ TotalGrossAllocation 785,533.26$120,244.58$166,638.02$173,668.37$324,982.30$(0.01)$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page194 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalDirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page195 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 139,439.17$9,207.49$40,378.89$11,104.70$78,748.09$ Communications101-1115 24,150.75$3,276.42$5,424.07$4,872.09$10,578.17$ BoardofPW101-1150 2,267.35$60.72$602.73$428.44$1,175.46$ Mayor101-1160 6,714.12$1,481.65$904.01$2,565.43$1,763.03$ Law101-1180 7,162.32$1,233.95$1,205.29$2,372.48$2,350.60$ CommunityServices101-1192 27,093.52$3,542.77$6,328.08$4,881.47$12,341.20$ HumanResources101-1201 5,720.06$944.16$904.01$2,108.86$1,763.03$ InformationSystems101-1202 11,302.71$1,074.99$2,712.03$2,226.60$5,289.09$ Administration101-1205 10,677.95$3,425.89$904.01$4,585.02$1,763.03$ CommonCouncil101-1401 8,262.13$523.42$2,109.30$1,515.78$4,113.63$ ClerkTreasurer101-1701 10,664.17$1,663.94$2,109.30$2,777.30$4,113.63$ NoDepartment101-0000 1,153.90$574.89$579.01$ RecordPerpetuation502 168.92$84.17$84.75$ Fire101-1120 168,178.26$10,132.89$49,418.84$12,248.48$96,378.05$ Parks101-1125 17,772.46$6,936.07$10,836.39$ CommunityRelations101-1203 5,632.91$1,411.55$602.73$2,443.17$1,175.46$ Brookshire101-1207 16,847.19$5,529.21$1,506.74$6,872.75$2,938.49$ CityCourt101-1301 11,396.84$1,084.37$2,712.03$2,311.35$5,289.09$ Ambulance102 3,039.52$1,514.36$1,525.16$ Parks106 159.54$79.48$80.06$ ParksProgram108 25,821.41$6,347.11$19,474.30$ ParksMonon109 33,233.95$11,161.22$22,072.73$ Highway201 90,577.61$15,017.11$19,586.80$17,774.96$38,198.74$ StreetFund202 1,060.06$528.11$531.95$ Water600 88,487.59$15,970.64$18,682.79$17,398.44$36,435.72$ Sewer650 55,309.47$11,357.46$10,546.69$12,836.87$20,568.45$ AllOtherDepts 13,240.36$6,080.53$7,159.83$ TotalNetAllocation-1 785,534.24$120,244.57$166,638.34$173,668.37$324,982.96$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page196 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 Incoming Expense -1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 155.37$23.79$32.95$34.35$64.28$ Mayor101-1160 A 2 6,622.44$1,013.90$1,404.62$1,464.22$2,739.70$ Law101-1180 A 2 7,013.78$1,073.81$1,487.62$1,550.75$2,901.60$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 3,631.67$556.01$770.28$802.96$1,502.42$ InformationSystems101-1202 A 2 16,184.22$2,477.81$3,432.67$3,578.33$6,695.41$ Administration101-1205 A 2 43,247.13$6,621.13$9,172.72$9,561.94$17,891.34$ CommonCouncil101-1401 A 2 4,826.50$738.94$1,023.70$1,067.14$1,996.72$ ClerkTreasurer101-1701 A 2 10,664.17$1,632.68$2,261.87$2,357.85$4,411.77$ NoDepartment101-0000 A 2 630.18$96.48$133.66$139.33$260.71$ RecordPerpetuation502 A 2 7,614.37$1,165.76$1,615.01$1,683.54$3,150.06$ Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense -1 100,589.83$15,400.31$21,335.10$22,240.41$41,614.01$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page197 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 17,854.86$1,179.25$5,169.81$1,422.10$10,083.70$ Communications101-1115 3,092.56$419.63$694.46$623.93$1,354.54$ BoardofPW101-1150 290.34$7.78$77.17$54.87$150.52$ Mayor101-1160 859.80$189.76$115.74$328.54$225.76$ Law101-1180 917.18$158.04$154.32$303.83$300.99$ CommunityServices101-1192 3,469.36$453.74$810.20$625.13$1,580.29$ HumanResources101-1201 732.49$120.92$115.74$270.07$225.76$ InformationSystems101-1202 1,447.32$137.68$347.23$285.14$677.27$ Administration101-1205 1,367.44$438.77$115.74$587.17$225.76$ CommonCouncil101-1401 1,057.96$67.04$270.06$194.11$526.75$ ClerkTreasurer101-1701 1,365.59$213.11$270.06$355.67$526.75$ NoDepartment101-0000 147.78$73.63$74.15$ RecordPerpetuation502 21.63$10.78$10.85$ Fire101-1120 21,534.78$1,297.77$6,327.22$1,568.57$12,341.22$ Parks101-1125 2,276.07$888.34$1,387.73$ CommunityRelations101-1203 721.35$180.78$77.17$312.88$150.52$ Brookshire101-1207 2,157.47$708.15$192.91$880.14$376.27$ CityCourt101-1301 1,459.38$138.88$347.23$296.00$677.27$ Ambulance102 389.27$193.95$195.32$ Parks106 20.43$10.18$10.25$ ParksProgram108 3,306.84$812.91$2,493.93$ ParksMonon109 4,256.16$1,429.47$2,826.69$ Highway201 11,598.72$1,923.31$2,507.75$2,276.31$4,891.35$ StreetFund202 135.76$67.64$68.12$ Water600 11,331.14$2,045.44$2,392.01$2,228.09$4,665.60$ Sewer650 7,082.64$1,454.61$1,350.32$1,643.92$2,633.79$ AllOtherDepts 1,695.67$778.76$916.91$ TotalNetAllocation-2 100,589.99$15,400.32$21,335.14$22,240.42$41,614.11$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page198 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 157,294.03$10,386.74$45,548.70$12,526.80$88,831.79$ Communications101-1115 27,243.31$3,696.05$6,118.53$5,496.02$11,932.71$ BoardofPW101-1150 2,557.69$68.50$679.90$483.31$1,325.98$ Mayor101-1160 7,573.92$1,671.41$1,019.75$2,893.97$1,988.79$ Law101-1180 8,079.50$1,391.99$1,359.61$2,676.31$2,651.59$ CommunityServices101-1192 30,562.88$3,996.51$7,138.28$5,506.60$13,921.49$ HumanResources101-1201 6,452.55$1,065.08$1,019.75$2,378.93$1,988.79$ InformationSystems101-1202 12,750.03$1,212.67$3,059.26$2,511.74$5,966.36$ Administration101-1205 12,045.39$3,864.66$1,019.75$5,172.19$1,988.79$ CommonCouncil101-1401 9,320.09$590.46$2,379.36$1,709.89$4,640.38$ ClerkTreasurer101-1701 12,029.76$1,877.05$2,379.36$3,132.97$4,640.38$ NoDepartment101-0000 1,301.68$648.52$653.16$ RecordPerpetuation502 190.55$94.95$95.60$ Fire101-1120 189,713.04$11,430.66$55,746.06$13,817.05$108,719.27$ Parks101-1125 20,048.53$7,824.41$12,224.12$ CommunityRelations101-1203 6,354.26$1,592.33$679.90$2,756.05$1,325.98$ Brookshire101-1207 19,004.66$6,237.36$1,699.65$7,752.89$3,314.76$ CityCourt101-1301 12,856.22$1,223.25$3,059.26$2,607.35$5,966.36$ Ambulance102 3,428.79$1,708.31$1,720.48$ Parks106 179.97$89.66$90.31$ ParksProgram108 29,128.25$7,160.02$21,968.23$ ParksMonon109 37,490.11$12,590.69$24,899.42$ Highway201 102,176.33$16,940.42$22,094.55$20,051.27$43,090.09$ StreetFund202 1,195.82$595.75$600.07$ Water600 99,818.73$18,016.08$21,074.80$19,626.53$41,101.32$ Sewer650 62,392.11$12,812.07$11,897.01$14,480.79$23,202.24$ AllOtherDepts 14,936.03$6,859.29$8,076.74$ TotalNetAlloc1&2 886,124.23$135,644.89$187,973.48$195,908.79$366,597.07$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page199 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 Incoming Expense -2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 181.07$27.73$38.40$40.03$74.91$ Mayor101-1160 A 2 865.82$132.56$183.64$191.43$358.19$ Law101-1180 A 2 505.15$77.34$107.14$111.69$208.98$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 515.03$78.85$109.24$113.87$213.07$ InformationSystems101-1202 A 2 2,292.76$351.03$486.29$506.93$948.51$ Administration101-1205 A 2 1,633.94$250.16$346.56$361.26$675.96$ CommonCouncil101-1401 A 2 1,288.57$197.28$273.31$284.90$533.08$ ClerkTreasurer101-1701 A 2 1,365.59$209.08$289.64$301.93$564.94$ NoDepartment101-0000 A 2 0.16$0.02$0.03$0.04$0.07$ RecordPerpetuation502 A 2 168.92$25.86$35.83$37.35$69.88$ Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense -2 8,817.01$1,349.91$1,870.08$1,949.43$3,647.59$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page200 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 1,565.04$103.37$453.15$124.65$883.87$ Communications101-1115 271.07$36.78$60.87$54.69$118.73$ BoardofPW101-1150 25.44$0.68$6.76$4.81$13.19$ Mayor101-1160 75.37$16.63$10.15$28.80$19.79$ Law101-1180 80.39$13.85$13.53$26.63$26.38$ CommunityServices101-1192 304.10$39.77$71.02$54.79$138.52$ HumanResources101-1201 64.21$10.60$10.15$23.67$19.79$ InformationSystems101-1202 126.86$12.07$30.44$24.99$59.36$ Administration101-1205 119.87$38.46$10.15$51.47$19.79$ CommonCouncil101-1401 92.73$5.88$23.67$17.01$46.17$ ClerkTreasurer101-1701 119.70$18.68$23.67$31.18$46.17$ NoDepartment101-0000 12.95$6.45$6.50$ RecordPerpetuation502 1.89$0.94$0.95$ Fire101-1120 1,887.59$113.76$554.60$137.49$1,081.74$ Parks101-1125 199.51$77.87$121.64$ CommunityRelations101-1203 63.22$15.85$6.76$27.42$13.19$ Brookshire101-1207 189.11$62.07$16.91$77.15$32.98$ CityCourt101-1301 127.91$12.17$30.44$25.94$59.36$ Ambulance102 34.12$17.00$17.12$ Parks106 1.79$0.89$0.90$ ParksProgram108 289.85$71.25$218.60$ ParksMonon109 373.07$125.30$247.77$ Highway201 1,016.66$168.59$219.81$199.52$428.74$ StreetFund202 11.90$5.93$5.97$ Water600 993.21$179.29$209.67$195.30$408.95$ Sewer650 620.81$127.50$118.36$144.09$230.86$ AllOtherDepts 148.63$68.26$80.37$ TotalNetAllocation-3 8,817.00$1,349.89$1,870.11$1,949.42$3,647.58$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page201 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 158,859.07$10,490.11$46,001.85$12,651.45$89,715.66$ Communications101-1115 27,514.38$3,732.83$6,179.40$5,550.71$12,051.44$ BoardofPW101-1150 2,583.13$69.18$686.66$488.12$1,339.17$ Mayor101-1160 7,649.29$1,688.04$1,029.90$2,922.77$2,008.58$ Law101-1180 8,159.89$1,405.84$1,373.14$2,702.94$2,677.97$ CommunityServices101-1192 30,866.98$4,036.28$7,209.30$5,561.39$14,060.01$ HumanResources101-1201 6,516.76$1,075.68$1,029.90$2,402.60$2,008.58$ InformationSystems101-1202 12,876.89$1,224.74$3,089.70$2,536.73$6,025.72$ Administration101-1205 12,165.26$3,903.12$1,029.90$5,223.66$2,008.58$ CommonCouncil101-1401 9,412.82$596.34$2,403.03$1,726.90$4,686.55$ ClerkTreasurer101-1701 12,149.46$1,895.73$2,403.03$3,164.15$4,686.55$ NoDepartment101-0000 1,314.63$654.97$659.66$ RecordPerpetuation502 192.44$95.89$96.55$ Fire101-1120 191,600.63$11,544.42$56,300.66$13,954.54$109,801.01$ Parks101-1125 20,248.04$7,902.28$12,345.76$ CommunityRelations101-1203 6,417.48$1,608.18$686.66$2,783.47$1,339.17$ Brookshire101-1207 19,193.77$6,299.43$1,716.56$7,830.04$3,347.74$ CityCourt101-1301 12,984.13$1,235.42$3,089.70$2,633.29$6,025.72$ Ambulance102 3,462.91$1,725.31$1,737.60$ Parks106 181.76$90.55$91.21$ ParksProgram108 29,418.10$7,231.27$22,186.83$ ParksMonon109 37,863.18$12,715.99$25,147.19$ Highway201 103,192.99$17,109.01$22,314.36$20,250.79$43,518.83$ StreetFund202 1,207.72$601.68$606.04$ Water600 100,811.94$18,195.37$21,284.47$19,821.83$41,510.27$ Sewer650 63,012.92$12,939.57$12,015.37$14,624.88$23,433.10$ AllOtherDepts 15,084.66$6,927.55$8,157.11$ TotalNetAlloc1&2&3 894,941.23$136,994.78$189,843.59$197,858.21$370,244.65$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page202 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 Incoming Expense -3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 25.57$3.92$5.42$5.65$10.58$ Mayor101-1160 A 2 62.59$9.58$13.28$13.84$25.89$ Law101-1180 A 2 55.16$8.44$11.70$12.20$22.82$ CommunityServices101-1192 A 2 HumanResources101-1201 A 2 43.10$6.60$9.14$9.53$17.83$ InformationSystems101-1202 A 2 229.00$35.06$48.57$50.63$94.74$ Administration101-1205 A 2 180.05$27.56$38.19$39.81$74.49$ CommonCouncil101-1401 A 2 112.25$17.18$23.81$24.82$46.44$ ClerkTreasurer101-1701 A 2 119.70$18.32$25.39$26.47$49.52$ NoDepartment101-0000 A 2 0.02$0.01$0.01$ RecordPerpetuation502 A 2 21.63$3.31$4.59$4.78$8.95$ Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense -3 849.07$129.98$180.09$187.73$351.27$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page203 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 150.71$9.95$43.64$12.00$85.12$ Communications101-1115 26.10$3.54$5.86$5.27$11.43$ BoardofPW101-1150 2.45$0.07$0.65$0.46$1.27$ Mayor101-1160 7.26$1.60$0.98$2.77$1.91$ Law101-1180 7.73$1.33$1.30$2.56$2.54$ CommunityServices101-1192 29.29$3.83$6.84$5.28$13.34$ HumanResources101-1201 6.19$1.02$0.98$2.28$1.91$ InformationSystems101-1202 12.22$1.16$2.93$2.41$5.72$ Administration101-1205 11.55$3.70$0.98$4.96$1.91$ CommonCouncil101-1401 8.94$0.57$2.28$1.64$4.45$ ClerkTreasurer101-1701 11.53$1.80$2.28$3.00$4.45$ NoDepartment101-0000 1.25$0.62$0.63$ RecordPerpetuation502 0.18$0.09$0.09$ Fire101-1120 181.77$10.95$53.41$13.24$104.17$ Parks101-1125 19.21$7.50$11.71$ CommunityRelations101-1203 6.09$1.53$0.65$2.64$1.27$ Brookshire101-1207 18.22$5.98$1.63$7.43$3.18$ CityCourt101-1301 12.32$1.17$2.93$2.50$5.72$ Ambulance102 3.29$1.64$1.65$ Parks106 0.18$0.09$0.09$ ParksProgram108 27.91$6.86$21.05$ ParksMonon109 35.92$12.06$23.86$ Highway201 97.90$16.23$21.17$19.21$41.29$ StreetFund202 1.15$0.57$0.58$ Water600 95.64$17.26$20.19$18.81$39.38$ Sewer650 59.79$12.28$11.40$13.88$22.23$ AllOtherDepts 14.31$6.57$7.74$ TotalNetAllocation-4 849.10$129.97$180.10$187.74$351.29$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page204 A A A A A A Description Total General&Admin AccountsPayable Payroll Financial City Administration OtherDutiesDistributionCode 2012DeptNo13-Clerk Treasurer101-1701 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 159,009.78$10,500.06$46,045.49$12,663.45$89,800.78$ Communications101-1115 27,540.48$3,736.37$6,185.26$5,555.98$12,062.87$ BoardofPW101-1150 2,585.58$69.25$687.31$488.58$1,340.44$ Mayor101-1160 7,656.55$1,689.64$1,030.88$2,925.54$2,010.49$ Law101-1180 8,167.62$1,407.17$1,374.44$2,705.50$2,680.51$ CommunityServices101-1192 30,896.27$4,040.11$7,216.14$5,566.67$14,073.35$ HumanResources101-1201 6,522.95$1,076.70$1,030.88$2,404.88$2,010.49$ InformationSystems101-1202 12,889.11$1,225.90$3,092.63$2,539.14$6,031.44$ Administration101-1205 12,176.81$3,906.82$1,030.88$5,228.62$2,010.49$ CommonCouncil101-1401 9,421.76$596.91$2,405.31$1,728.54$4,691.00$ ClerkTreasurer101-1701 12,160.99$1,897.53$2,405.31$3,167.15$4,691.00$ NoDepartment101-0000 1,315.88$655.59$660.29$ RecordPerpetuation502 192.62$95.98$96.64$ Fire101-1120 191,782.40$11,555.37$56,354.07$13,967.78$109,905.18$ Parks101-1125 20,267.25$7,909.78$12,357.47$ CommunityRelations101-1203 6,423.57$1,609.71$687.31$2,786.11$1,340.44$ Brookshire101-1207 19,211.99$6,305.41$1,718.19$7,837.47$3,350.92$ CityCourt101-1301 12,996.45$1,236.59$3,092.63$2,635.79$6,031.44$ Ambulance102 3,466.20$1,726.95$1,739.25$ Parks106 181.94$90.64$91.30$ ParksProgram108 29,446.01$7,238.13$22,207.88$ ParksMonon109 37,899.10$12,728.05$25,171.05$ Highway201 103,290.89$17,125.24$22,335.53$20,270.00$43,560.12$ StreetFund202 1,208.87$602.25$606.62$ Water600 100,907.58$18,212.63$21,304.66$19,840.64$41,549.65$ Sewer650 63,072.71$12,951.85$12,026.77$14,638.76$23,455.33$ AllOtherDepts 15,098.97$6,934.12$8,164.85$ TotalNetAlloc1&2&3&4 895,790.33$137,124.75$190,023.69$198,045.95$370,595.94$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page205 A A A Description Total General&Admin ClerkTreasurer OtherDuties LineItemExpense Summary SALARIES&WAGES M 4 DEBTSERVICE S 1 139,313.18$139,313.18$ SUPPLIES S 1 OTHERSVC&CHARGES S 1 CAPITALOUTLAY S 1 OTHERDISBURSEMENTS M 4 4,316,276.63$630.18$4,315,646.45$ S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 Total PerFinancials 4,455,589.81$630.18$4,454,959.63$ TotalAllowable 4,455,589.81$630.18$4,454,959.63$ AllocationOptions Salaries&Wages S 1 100.00%100.00% Salaries&Wagesexcluding G&A A 2 100.00%100.00% No allocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% Custom Allocation#1 P-1 5 100.00%100.00% Custom Allocation#2 P-2 6 100.00%100.00% Custom Allocation#3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 4,455,589.81$630.18$4,454,959.63$ Reallocation ofG&A A 2 Total after Reallocation 4,455,589.81$630.18$4,454,959.63$ CostPool %100.00%0.01%99.99% DistributionCode 2012DeptNo14-No Department101-0000 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page206 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 AllocationBasis&Source Basis Direct Allocation to ClerkTreasurer Source AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 100 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Allocation Amounts 100 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page207 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 100.0000% NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Allocation %100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page208 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 630.18$630.18$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalGrossAllocation 4,455,589.81$630.18$4,454,959.63$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page209 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total DirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page210 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 630.18$630.18$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total NetAllocation -1 630.18$630.18$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page211 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 R 8 1,153.90$0.16$1,153.74$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 1,153.90$0.16$1,153.74$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page212 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 0.16$0.16$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total NetAllocation -2 0.16$0.16$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page213 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 630.34$630.34$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Net Alloc1&2 630.34$630.34$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page214 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 R 8 147.78$0.02$147.76$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 147.78$0.02$147.76$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page215 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 0.02$0.02$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total NetAllocation -3 0.02$0.02$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page216 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 630.36$630.36$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Net Alloc1&2&3 630.36$630.36$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page217 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 R 8 12.95$12.95$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 12.95$12.95$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page218 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total NetAllocation -4 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page219 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo14-No Department101-0000 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 630.36$630.36$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Net Alloc1&2&3&4 630.36$630.36$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page220 A A A Description Total General&Admin ClerkTreasurer OtherDuties LineItemExpense Summary SALARIES&WAGES M 4 FRINGEBENEFITS S 1 SUPPLIES S 1 OTHERSVC&CHARGES S 1 1,849.85$1,849.85$ CAPITALOUTLAY S 1 5,764.52$5,764.52$ OTHERDISBURSEMENTS S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 S 1 Total PerFinancials 7,614.37$7,614.37$ TotalAllowable 7,614.37$7,614.37$ AllocationOptions Salaries&Wages S 1 100.00%100.00% Salaries&Wagesexcluding G&A A 2 100.00%100.00% No allocationofthisline-item expenseamongfunctions D 3 100.00%100.00% ManualAllocation M 4 100.00%100.00% Custom Allocation#1 P-1 5 100.00%100.00% Custom Allocation#2 P-2 6 100.00%100.00% Custom Allocation#3 P-3 7 100.00%100.00% ExpenseAdjustments Deductions Adjustment 1 Adjustment 2 Adjustment 3 Adjustment 4 Adjustment 5 TotalAdjustments ReallocationofG&A SubtotalafterExpAdj 7,614.37$7,614.37$ Reallocation ofG&A A 2 Total after Reallocation 7,614.37$7,614.37$ CostPool %100.00%100.00% DistributionCode 2012DeptNo15-Record Perpetuation502 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page221 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 AllocationBasis&Source Basis Direct Allocation to ClerkTreasurer Source AllocationAmounts BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 100 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Allocation Amounts 100 Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page222 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 Allocation % BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 100.0000% NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Allocation %100.0000% Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page223 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 GrossAllocation BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 7,614.37$7,614.37$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts TotalGrossAllocation 7,614.37$7,614.37$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page224 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 DirectBilling BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total DirectBilling Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page225 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 NetAllocation-1 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 7,614.37$7,614.37$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total NetAllocation -1 7,614.37$7,614.37$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page226 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 IncomingExpense-1 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 R 8 168.92$168.92$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-1 168.92$168.92$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page227 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 NetAllocation-2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 168.92$168.92$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total NetAllocation -2 168.92$168.92$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page228 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 NetAlloc1&2 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 7,783.29$7,783.29$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Net Alloc1&2 7,783.29$7,783.29$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page229 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 IncomingExpense-2 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 R 8 21.63$21.63$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-2 21.63$21.63$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page230 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 NetAllocation-3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 21.63$21.63$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total NetAllocation -3 21.63$21.63$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page231 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 NetAlloc1&2&3 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 7,804.92$7,804.92$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Net Alloc1&2&3 7,804.92$7,804.92$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page232 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 IncomingExpense-3 BuildingUseCharge A 2 EquipmentUseCharge A 2 Police101-1110 A 2 Communications101-1115 A 2 BoardofPW101-1150 A 2 Mayor101-1160 A 2 Law101-1180 A 2 CommunityServices101-1192 A 2 HumanResources101-1201 A 2 InformationSystems101-1202 A 2 Administration101-1205 A 2 CommonCouncil101-1401 A 2 ClerkTreasurer101-1701 R 8 1.89$1.89$ NoDepartment101-0000 A 2 RecordPerpetuation502 A 2 Fire101-1120 A 2 Parks101-1125 A 2 CommunityRelations101-1203 A 2 Brookshire101-1207 A 2 CityCourt101-1301 A 2 Ambulance102 A 2 Parks106 A 2 ParksProgram108 A 2 ParksMonon109 A 2 Highway201 A 2 StreetFund202 A 2 Water600 A 2 Sewer650 A 2 AllOtherDepts G 9 TotalIncomingExpense-3 1.89$1.89$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page233 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 NetAllocation-4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 1.89$1.89$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total NetAllocation -4 1.89$1.89$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page234 A A A Description Total General&Admin ClerkTreasurer OtherDutiesDistributionCode 2012DeptNo15-Record Perpetuation502 NetAlloc1&2&3&4 BuildingUseCharge EquipmentUseCharge Police101-1110 Communications101-1115 BoardofPW101-1150 Mayor101-1160 Law101-1180 CommunityServices101-1192 HumanResources101-1201 InformationSystems101-1202 Administration101-1205 CommonCouncil101-1401 ClerkTreasurer101-1701 7,806.81$7,806.81$ NoDepartment101-0000 RecordPerpetuation502 Fire101-1120 Parks101-1125 CommunityRelations101-1203 Brookshire101-1207 CityCourt101-1301 Ambulance102 Parks106 ParksProgram108 ParksMonon109 Highway201 StreetFund202 Water600 Sewer650 AllOtherDepts Total Net Alloc1&2&3&4 7,806.81$7,806.81$ Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page235 Central Service Department Fund Department Expenditure Amount 1-BuildingUseCharge BuildingUseCharge -$ 2-EquipmentUseCharge EquipmentUseCharge -$ 3-Police101-1110 101-1110 17,092,006.04$ 4-Communications101-1115 101-1115 2,131,599.26$ 5-BoardofPW101-1150 101-1150 10,630,300.05$ 6-Mayor101-1160 101-1160 573,530.15$ 7-Law101-1180 101-1180 602,586.40$ 8-CommunityServices101-1192 101-1192 2,277,824.27$ 9-HumanResources101-1201 101-1201 359,405.73$ 10-InformationSystems101-1202 101-1202 1,278,576.33$ 11-Administration101-1205 101-1205 1,576,096.60$ 12-CommonCouncil101-1401 101-1401 2,014,372.87$ 13-ClerkTreasurer101-1701 101-1701 785,533.26$ 14-NoDepartment101-0000 101-0000 4,455,589.81$ 15-RecordPerpetuation502 502 7,614.37$ 2012 Carmel City Cost Allocation Plan ReconciliationofCoststoCityFinancialData Carmel,Indiana 6/7/2013 ©2013 Malinowski Counslting, Inc.Page236 Staff Department Fund Department Expenditures Amount Per Financials Water 600 Gross Allocation Sewer 650 Gross Allocation Utility Gross Allocation Utility % of Central Service Department 1 - Building Use Charge Building Use Charge 2 - Equipment Use Charge Equipment Use Charge 3 - Police 101-1110 101-1110 17,092,006.04$ 4 - Communications 101-1115 101-1115 2,131,599.26$ 5 - Board of PW 101-1150 101-1150 10,630,300.05$ 3,172.99$ 1,791.20$ 4,964.19$ 0.05% 6 - Mayor 101-1160 101-1160 573,530.15$ 67,707.65$ 38,221.88$ 105,929.53$ 18.47% 7 - Law 101-1180 101-1180 602,586.40$ 45,427.98$ 41,201.17$ 86,629.15$ 14.38% 8 - Community Services 101-1192 101-1192 2,277,824.27$ 20,528.73$ 18,618.67$ 39,147.40$ 1.72% 9 - Human Resources 101-1201 101-1201 359,405.73$ 49,946.68$ 28,442.56$ 78,389.24$ 21.81% 10 - Information Systems 101-1202 101-1202 1,278,576.33$ 165,995.15$ 93,706.50$ 259,701.65$ 20.31% 11 - Administration 101-1205 101-1205 1,576,096.60$ 25,139.37$ 14,191.52$ 39,330.89$ 2.50% 12 - Common Council 101-1401 101-1401 2,014,372.87$ 38,190.68$ 21,559.16$ 59,749.84$ 2.97% 13 - Clerk Treasurer 101-1701 101-1701 785,533.26$ 101,599.16$ 63,504.99$ 165,104.15$ 21.02% 14 - No Department 101-0000 101-0000 4,455,589.81$ 15 - Record Perpetuation 502 502 7,614.37$ TOTAL 43,785,035.14$ 517,708.39$ 321,237.65$ 838,946.04$ 2012 City Wide Cost Allocation Plan Ratio of Utility Gross Allocated Costs to Staff Department Total Expenditures Carmel, Indiana 6/7/2013 © 2013 Malinowski Counslting, Inc.Page 1 Footnotes: Approach and Methodology The following is a summary of the approach Malinowski Consulting (Malcon) took in the preparation of the City of Carmel’s 2012 Cost Allocation Plan (CAP). This CAP was prepared utilizing “full costing” methodology. A review of staff departments such as the Mayor, Law and Human Resources Departments was performed to identify and allocate such items as telephone/utilities, accounts payable claim and payroll claim processing, office space and information technology. Appropriate costs flowed to line departments that include Utilities, Public Safety, City Court, etc. Also, the analysis was performed for costing purposes and the consultants did not make any attempt to analyze the efficiency of the operations of any City department. The goal of the CAP was to evaluate the actual 2012 costs of services provided by “City Hall” to City departments, specifically the Utilities, in a fair and equitable manner. · Malcon consultants met with the Utility Director to determine central services used by the Utilities (i.e. accounts payable processing, technology services, facility operations, etc.). · Interviews were scheduled with City staff department managers to identify all potential central service tasks benefiting City line departments. · Financial information was obtained from various public sources including the Indiana Gateway and the City’s public documents on Laser Fiche. · Wages for the line department employees were collected for the purpose of assigning their efforts to particular tasks (i.e. accounts payable processing, technology services, facilities operations, etc.). · Appropriate activity statistics were gathered and reviewed (ex. paychecks processed by department) with the Director and line department managers to determine appropriate allocation statistics. · Reviewed the City’s expenditure claims from the General and other Funds to ensure a full costing of central services has been performed. · Compiled all data collected from various City departments into an electronic format that generated the CAP. · Reviewed the draft CAP with the Utility Director to foster an understanding of the CAP document between the consultants and Director. · Generated a “Final” report for the Mayor’s review and approval.