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Alcona Community Schools P.O. Box 249 Lincoln, MI 48742 Michigan Department of Education Carry Forward Calculation for Approved

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Alcona Community Schools P.O. Box 249 Lincoln, MI 48742 Michigan Department of Education Carry Forward Calculation for Approved *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 01010 Form R0418 Alcona Community Schools P.O. Box 249 Lincoln, MI 48742 Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid 2016-2017 Indirect Costs 394,788.39 1,033,681.21 1,033,681.21 2016-2017 Fixed Carry Forward -63,774.54 -68,858.16 -68,846.13 Total Indirect Costs 458,562.93 1,102,539.37 1,102,527.34 2016-2017 Direct Costs 7,113,541.29 6,474,648.47 6,474,648.47 2018-2019 Rate 6.45* 17.03* 17.03** Comparison: Restricted Unrestricted Medicaid 2018-2019 Actual Direct Costs 7,609,178.20 6,821,071.60 6,821,071.60 Indirect costs based on rate ** 490,791.99 1,023,160.74 1,161,628.49 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 381,802.12 1,169,908.72 1,169,908.72 2016-2017 Fixed Carry Forward -63,774.54 -68,858.16 -68,846.13 Total Indirect Costs 445,576.66 1,238,766.88 1,238,754.85 Over/(Under) Recovery 45,215.33 0.00 -77,126.36 2020-2021 Rate Calculation: Restricted Unrestricted Medicaid 2018-2019 Actual Indirect Costs 381,802.12 1,169,908.72 1,169,908.72 2020-2021 Fixed Carry Forward 45,215.33 0.00 -77,126.36 (Over/Under Recovery from Above) Total Projected Indirect 2020-2021 336,586.79 1,169,908.72 1,247,035.08 (Numerator) Direct Costs 7,609,178.20 6,821,071.60 6,821,071.60 Rate for 2020-2021 ** 4.42* 17.15* 18.28** * If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25% SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 1 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 02010 Form R0418 AuTrain-Onota Public Schools P.O. Box 105 Deerton, MI 49822 Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid 2016-2017 Indirect Costs 87,066.01 152,041.11 152,041.11 2016-2017 Fixed Carry Forward -8,368.68 0.00 0.00 Total Indirect Costs 95,434.69 152,041.11 152,041.11 2016-2017 Direct Costs 757,674.51 692,699.41 692,699.41 2018-2019 Rate 12.60* 21.95* 21.95** Comparison: Restricted Unrestricted Medicaid 2018-2019 Actual Direct Costs 823,569.39 740,145.08 740,145.08 Indirect costs based on rate ** 103,769.74 111,021.76 162,461.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 95,920.55 179,344.86 179,344.86 2016-2017 Fixed Carry Forward -8,368.68 0.00 0.00 Total Indirect Costs 104,289.23 179,344.86 179,344.86 Over/(Under) Recovery -519.49 0.00 -16,883.01 2020-2021 Rate Calculation: Restricted Unrestricted Medicaid 2018-2019 Actual Indirect Costs 95,920.55 179,344.86 179,344.86 2020-2021 Fixed Carry Forward -519.49 0.00 -16,883.01 (Over/Under Recovery from Above) Total Projected Indirect 2020-2021 96,440.04 179,344.86 196,227.87 (Numerator) Direct Costs 823,569.39 740,145.08 740,145.08 Rate for 2020-2021 ** 11.71* 24.23* 26.51** * If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25% SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 2 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 02020 Form R0418 Burt Township School District 27 Colwell St. GRAND MARAIS, MI 49839 Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid 2016-2017 Indirect Costs 33,237.55 151,879.23 151,879.23 2016-2017 Fixed Carry Forward 56.36 0.00 0.00 Total Indirect Costs 33,181.19 151,879.23 151,879.23 2016-2017 Direct Costs 869,774.23 751,132.55 751,132.55 2018-2019 Rate 3.81* 20.22* 20.22** Comparison: Restricted Unrestricted Medicaid 2018-2019 Actual Direct Costs 970,870.88 847,048.00 847,048.00 Indirect costs based on rate ** 36,990.18 127,057.20 171,273.11 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 34,271.39 158,094.27 158,094.27 2016-2017 Fixed Carry Forward 56.36 0.00 0.00 Total Indirect Costs 34,215.03 158,094.27 158,094.27 Over/(Under) Recovery 2,775.15 0.00 13,178.84 2020-2021 Rate Calculation: Restricted Unrestricted Medicaid 2018-2019 Actual Indirect Costs 34,271.39 158,094.27 158,094.27 2020-2021 Fixed Carry Forward 2,775.15 0.00 13,178.84 (Over/Under Recovery from Above) Total Projected Indirect 2020-2021 31,496.24 158,094.27 144,915.43 (Numerator) Direct Costs 970,870.88 847,048.00 847,048.00 Rate for 2020-2021 ** 3.24* 18.66* 17.11** * If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25% SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 3 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 02070 Form R0418 Munising Public Schools 810 State Highway M-28 West Munising, MI 49862 Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid 2016-2017 Indirect Costs 310,844.27 1,067,236.00 1,067,236.00 2016-2017 Fixed Carry Forward -19,097.68 0.00 -50,795.68 Total Indirect Costs 329,941.95 1,067,236.00 1,118,031.68 2016-2017 Direct Costs 6,569,672.99 5,813,281.26 5,813,281.26 2018-2019 Rate 5.02* 18.36* 19.23** Comparison: Restricted Unrestricted Medicaid 2018-2019 Actual Direct Costs 6,594,761.29 5,927,911.61 5,927,911.61 Indirect costs based on rate ** 331,057.02 889,186.74 1,139,937.40 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 333,526.91 1,000,376.59 1,000,376.59 2016-2017 Fixed Carry Forward -19,097.68 0.00 -50,795.68 Total Indirect Costs 352,624.59 1,000,376.59 1,051,172.27 Over/(Under) Recovery -21,567.57 0.00 88,765.13 2020-2021 Rate Calculation: Restricted Unrestricted Medicaid 2018-2019 Actual Indirect Costs 333,526.91 1,000,376.59 1,000,376.59 2020-2021 Fixed Carry Forward -21,567.57 0.00 88,765.13 (Over/Under Recovery from Above) Total Projected Indirect 2020-2021 355,094.48 1,000,376.59 911,611.46 (Numerator) Direct Costs 6,594,761.29 5,927,911.61 5,927,911.61 Rate for 2020-2021 ** 5.38* 16.88* 15.38** * If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25% SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 4 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 02080 Form R0418 Superior Central School District P.O. Box 148 Eben Junction, MI 49825 Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid 2016-2017 Indirect Costs 162,744.67 427,426.28 427,426.28 2016-2017 Fixed Carry Forward 7,670.09 0.00 40,901.14 Total Indirect Costs 155,074.58 427,426.28 386,525.14 2016-2017 Direct Costs 3,319,130.98 3,054,449.37 3,054,449.37 2018-2019 Rate 4.67* 13.99* 12.65** Comparison: Restricted Unrestricted Medicaid 2018-2019 Actual Direct Costs 3,508,953.64 3,209,731.85 3,209,731.85 Indirect costs based on rate ** 163,868.13 449,041.49 406,031.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 184,501.58 483,723.37 483,723.37 2016-2017 Fixed Carry Forward 7,670.09 0.00 40,901.14 Total Indirect Costs 176,831.49 483,723.37 442,822.23 Over/(Under) Recovery -12,963.36 -34,681.88 -36,791.15 2020-2021 Rate Calculation: Restricted Unrestricted Medicaid 2018-2019 Actual Indirect Costs 184,501.58 483,723.37 483,723.37 2020-2021 Fixed Carry Forward -12,963.36 -34,681.88 -36,791.15 (Over/Under Recovery from Above) Total Projected Indirect 2020-2021 197,464.94 518,405.25 520,514.52 (Numerator) Direct Costs 3,508,953.64 3,209,731.85 3,209,731.85 Rate for 2020-2021 ** 5.63* 16.15* 16.22** * If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25% SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 5 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03000 Form R0418 Allegan Area Educational Service Agency 310 THOMAS ST ALLEGAN, MI 49010 Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid 2016-2017 Indirect Costs 1,920,467.59 3,625,476.11 3,625,476.11 2016-2017 Fixed Carry Forward -127,681.96 0.00 -472,590.94 Total Indirect Costs 2,048,149.55 3,625,476.11 4,098,067.05 2016-2017 Direct Costs 17,432,740.54 15,727,732.02 15,727,732.02 2018-2019 Rate 11.75* 23.05* 26.06** Comparison: Restricted Unrestricted Medicaid 2018-2019 Actual Direct Costs 18,460,823.47 16,557,945.46 16,557,945.46 Indirect costs based on rate ** 2,169,146.76 2,483,691.82 4,139,486.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,229,806.08 4,141,807.09 4,141,807.09 2016-2017 Fixed Carry Forward -127,681.96 0.00 -472,590.94 Total Indirect Costs 2,357,488.04 4,141,807.09 4,614,398.03 Over/(Under) Recovery -188,341.28 0.00 0.00 2020-2021 Rate Calculation: Restricted Unrestricted Medicaid 2018-2019 Actual Indirect Costs 2,229,806.08 4,141,807.09 4,141,807.09 2020-2021 Fixed Carry Forward -188,341.28 0.00 0.00 (Over/Under Recovery from Above) Total Projected Indirect 2020-2021 2,418,147.36 4,141,807.09 4,141,807.09 (Numerator) Direct Costs 18,460,823.47 16,557,945.46 16,557,945.46 Rate for 2020-2021 ** 13.10* 25.01* 25.01** * If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25% SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 6 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03010 Form R0418 Plainwell Community Schools 600 SCHOOL DR PLAINWELL, MI 49080 Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid 2016-2017 Indirect Costs 601,201.81 3,227,275.34 3,227,275.34 2016-2017 Fixed Carry Forward 27,287.32 0.00 192,719.42 Total Indirect Costs 573,914.49 3,227,275.34 3,034,555.92 2016-2017 Direct Costs 24,527,117.71 21,901,044.18
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