*** 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 21,901,044.18
2018-2019 Rate 2.34* 14.74* 13.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,445,093.12 23,551,600.91 23,551,600.91
Indirect costs based on rate ** 618,815.18 3,471,505.97 3,264,251.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 751,167.53 3,644,659.74 3,644,659.74
2016-2017 Fixed Carry Forward 27,287.32 0.00 192,719.42
Total Indirect Costs 723,880.21 3,644,659.74 3,451,940.32
Over/(Under) Recovery -105,065.03 -173,153.77 -187,688.43
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 751,167.53 3,644,659.74 3,644,659.74
2020-2021 Fixed Carry Forward -105,065.03 -173,153.77 -187,688.43 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 856,232.56 3,817,813.51 3,832,348.17 (Numerator)
Direct Costs 26,445,093.12 23,551,600.91 23,551,600.91
Rate for 2020-2021 ** 3.24* 16.21* 16.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 7 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03020 Form R0418
Otsego Public Schools 400 SHERWOOD ST OTSEGO, MI 49078
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 635,693.71 2,670,480.57 2,670,480.57
2016-2017 Fixed Carry Forward 101,765.37 0.00 204,455.60
Total Indirect Costs 533,928.34 2,670,480.57 2,466,024.97
2016-2017 Direct Costs 20,168,752.59 18,133,965.73 18,133,965.73
2018-2019 Rate 2.65* 14.73* 13.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 23,039,011.39 20,750,344.32 20,750,344.32
Indirect costs based on rate ** 610,533.80 3,056,525.72 2,822,046.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 739,263.41 3,027,930.48 3,027,930.48
2016-2017 Fixed Carry Forward 101,765.37 0.00 204,455.60
Total Indirect Costs 637,498.04 3,027,930.48 2,823,474.88
Over/(Under) Recovery -26,964.24 28,595.24 -1,428.05
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 739,263.41 3,027,930.48 3,027,930.48
2020-2021 Fixed Carry Forward -26,964.24 28,595.24 -1,428.05 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 766,227.65 2,999,335.24 3,029,358.53 (Numerator)
Direct Costs 23,039,011.39 20,750,344.32 20,750,344.32
Rate for 2020-2021 ** 3.33* 14.45* 14.60**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 8 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03030 Form R0418
Allegan Public Schools 550 5TH ST ALLEGAN, MI 49010
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 430,884.44 2,768,344.76 2,768,344.76
2016-2017 Fixed Carry Forward -5,359.28 57,635.23 57,831.22
Total Indirect Costs 436,243.72 2,710,709.53 2,710,513.54
2016-2017 Direct Costs 24,259,254.70 21,921,794.38 21,921,794.38
2018-2019 Rate 1.80* 12.37* 12.36**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 25,493,818.17 22,843,800.92 22,843,800.92
Indirect costs based on rate ** 458,888.73 2,825,778.17 2,823,493.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 457,187.73 3,107,204.98 3,107,204.98
2016-2017 Fixed Carry Forward -5,359.28 57,635.23 57,831.22
Total Indirect Costs 462,547.01 3,049,569.75 3,049,373.76
Over/(Under) Recovery -3,658.28 -223,791.58 -225,879.97
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 457,187.73 3,107,204.98 3,107,204.98
2020-2021 Fixed Carry Forward -3,658.28 -223,791.58 -225,879.97 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 460,846.01 3,330,996.56 3,333,084.95 (Numerator)
Direct Costs 25,493,818.17 22,843,800.92 22,843,800.92
Rate for 2020-2021 ** 1.81* 14.58* 14.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 9 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03040 Form R0418
Wayland Union Schools 850 E SUPERIOR ST WAYLAND, MI 49348
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,082,237.77 3,583,634.71 3,583,634.71
2016-2017 Fixed Carry Forward 56,067.11 -154,536.26 -153,874.12
Total Indirect Costs 1,026,170.66 3,738,170.97 3,737,508.83
2016-2017 Direct Costs 26,984,431.15 24,309,151.21 24,309,151.21
2018-2019 Rate 3.80* 15.38* 15.37**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 29,649,819.98 26,844,334.73 26,844,334.73
Indirect costs based on rate ** 1,126,693.16 4,026,650.21 4,125,974.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 943,569.57 3,567,953.82 3,567,953.82
2016-2017 Fixed Carry Forward 56,067.11 -154,536.26 -153,874.12
Total Indirect Costs 887,502.46 3,722,490.08 3,721,827.94
Over/(Under) Recovery 239,190.70 0.00 404,146.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 943,569.57 3,567,953.82 3,567,953.82
2020-2021 Fixed Carry Forward 239,190.70 0.00 404,146.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 704,378.87 3,567,953.82 3,163,807.51 (Numerator)
Direct Costs 29,649,819.98 26,844,334.73 26,844,334.73
Rate for 2020-2021 ** 2.38* 13.29* 11.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 10 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03050 Form R0418
Fennville Public Schools P.O. Box 1 Fennville, MI 49408
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 498,083.70 2,479,384.93 2,479,384.93
2016-2017 Fixed Carry Forward 13,624.28 0.00 29,434.65
Total Indirect Costs 484,459.42 2,479,384.93 2,449,950.28
2016-2017 Direct Costs 12,809,180.29 10,827,879.06 10,827,879.06
2018-2019 Rate 3.78* 22.90* 22.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,602,769.41 11,727,745.34 11,727,745.34
Indirect costs based on rate ** 514,184.68 1,759,161.80 2,653,988.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 564,339.95 2,439,364.02 2,439,364.02
2016-2017 Fixed Carry Forward 13,624.28 0.00 29,434.65
Total Indirect Costs 550,715.67 2,439,364.02 2,409,929.37
Over/(Under) Recovery -36,530.99 0.00 244,059.40
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 564,339.95 2,439,364.02 2,439,364.02
2020-2021 Fixed Carry Forward -36,530.99 0.00 244,059.40 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 600,870.94 2,439,364.02 2,195,304.62 (Numerator)
Direct Costs 13,602,769.41 11,727,745.34 11,727,745.34
Rate for 2020-2021 ** 4.42* 20.80* 18.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 11 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03060 Form R0418
Martin Public Schools 1556 CHALMERS MARTIN, MI 49070
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 253,615.08 846,338.96 846,338.96
2016-2017 Fixed Carry Forward -17,452.48 0.00 -16,529.87
Total Indirect Costs 271,067.56 846,338.96 862,868.83
2016-2017 Direct Costs 5,049,270.36 4,456,546.48 4,456,546.48
2018-2019 Rate 5.37* 18.99* 19.36**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,921,365.44 5,265,697.00 5,265,697.00
Indirect costs based on rate ** 317,977.32 789,854.55 1,019,438.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 318,399.43 974,067.87 974,067.87
2016-2017 Fixed Carry Forward -17,452.48 0.00 -16,529.87
Total Indirect Costs 335,851.91 974,067.87 990,597.74
Over/(Under) Recovery -17,874.59 0.00 28,841.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 318,399.43 974,067.87 974,067.87
2020-2021 Fixed Carry Forward -17,874.59 0.00 28,841.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 336,274.02 974,067.87 945,226.67 (Numerator)
Direct Costs 5,921,365.44 5,265,697.00 5,265,697.00
Rate for 2020-2021 ** 5.68* 18.50* 17.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 12 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03070 Form R0418
Hopkins Public Schools 400 SOUTH CLARK ST HOPKINS, MI 49328
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 566,990.99 2,097,027.67 2,097,027.67
2016-2017 Fixed Carry Forward 10,937.39 0.00 345,480.14
Total Indirect Costs 556,053.60 2,097,027.67 1,751,547.53
2016-2017 Direct Costs 14,027,396.77 12,497,360.09 12,497,360.09
2018-2019 Rate 3.96* 16.78* 14.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,887,575.41 13,027,918.70 13,027,918.70
Indirect costs based on rate ** 589,547.99 1,954,187.81 1,826,514.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 664,830.40 2,524,487.11 2,524,487.11
2016-2017 Fixed Carry Forward 10,937.39 0.00 345,480.14
Total Indirect Costs 653,893.01 2,524,487.11 2,179,006.97
Over/(Under) Recovery -64,345.02 0.00 -352,492.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 664,830.40 2,524,487.11 2,524,487.11
2020-2021 Fixed Carry Forward -64,345.02 0.00 -352,492.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 729,175.42 2,524,487.11 2,876,979.88 (Numerator)
Direct Costs 14,887,575.41 13,027,918.70 13,027,918.70
Rate for 2020-2021 ** 4.90* 19.38* 22.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 13 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03080 Form R0418
Saugatuck Public Schools P.O. Box 818 Douglas, MI 49406
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 440,633.51 1,125,083.16 1,125,083.16
2016-2017 Fixed Carry Forward -34,042.35 -8,525.05 -8,221.81
Total Indirect Costs 474,675.86 1,133,608.21 1,133,304.97
2016-2017 Direct Costs 8,981,408.89 8,296,959.24 8,296,959.24
2018-2019 Rate 5.29* 13.66* 13.66**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,113,293.27 8,345,764.20 8,345,764.20
Indirect costs based on rate ** 482,093.21 1,140,031.39 1,140,031.39 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 416,676.54 1,184,205.61 1,184,205.61
2016-2017 Fixed Carry Forward -34,042.35 -8,525.05 -8,221.81
Total Indirect Costs 450,718.89 1,192,730.66 1,192,427.42
Over/(Under) Recovery 31,374.32 -52,699.27 -52,396.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 416,676.54 1,184,205.61 1,184,205.61
2020-2021 Fixed Carry Forward 31,374.32 -52,699.27 -52,396.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 385,302.22 1,236,904.88 1,236,601.64 (Numerator)
Direct Costs 9,113,293.27 8,345,764.20 8,345,764.20
Rate for 2020-2021 ** 4.23* 14.82* 14.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 14 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03100 Form R0418
Hamilton Community Schools 4815 136TH AVE HAMILTON, MI 49419
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 441,914.33 2,552,542.95 2,552,542.95
2016-2017 Fixed Carry Forward 17,420.42 357,409.06 356,399.62
Total Indirect Costs 424,493.91 2,195,133.89 2,196,143.33
2016-2017 Direct Costs 27,141,435.41 25,030,806.79 25,030,806.79
2018-2019 Rate 1.56* 8.77* 8.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 30,899,709.67 28,603,453.34 28,603,453.34
Indirect costs based on rate ** 482,035.47 2,508,522.86 2,508,522.86 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 715,883.68 3,012,140.01 3,012,140.01
2016-2017 Fixed Carry Forward 17,420.42 357,409.06 356,399.62
Total Indirect Costs 698,463.26 2,654,730.95 2,655,740.39
Over/(Under) Recovery -216,427.79 -146,208.09 -147,217.53
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 715,883.68 3,012,140.01 3,012,140.01
2020-2021 Fixed Carry Forward -216,427.79 -146,208.09 -147,217.53 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 932,311.47 3,158,348.10 3,159,357.54 (Numerator)
Direct Costs 30,899,709.67 28,603,453.34 28,603,453.34
Rate for 2020-2021 ** 3.02* 11.04* 11.05**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 15 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03440 Form R0418
Glenn Public School District P.O. Box 69 Glenn, MI 49416
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 26,916.17 141,217.43 141,217.43
2016-2017 Fixed Carry Forward -20,628.44 -93,449.62 -90,274.98
Total Indirect Costs 47,544.61 234,667.05 231,492.41
2016-2017 Direct Costs 480,338.15 366,036.89 366,036.89
2018-2019 Rate 9.90* 64.11* 63.24**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 537,987.18 412,253.74 412,253.74
Indirect costs based on rate ** 53,260.73 61,838.06 103,063.44 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 29,621.49 155,354.93 155,354.93
2016-2017 Fixed Carry Forward -20,628.44 -93,449.62 -90,274.98
Total Indirect Costs 50,249.93 248,804.55 245,629.91
Over/(Under) Recovery 3,010.80 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 29,621.49 155,354.93 155,354.93
2020-2021 Fixed Carry Forward 3,010.80 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 26,610.69 155,354.93 155,354.93 (Numerator)
Direct Costs 537,987.18 412,253.74 412,253.74
Rate for 2020-2021 ** 4.95* 37.68* 37.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 16 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03900 Form R0418
Innocademy Allegan Campus 2611 56TH ST FENNVILLE, MI 49408
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 28,001.19 150,463.99 150,463.99
2016-2017 Fixed Carry Forward -5,570.88 0.00 0.00
Total Indirect Costs 33,572.07 150,463.99 150,463.99
2016-2017 Direct Costs 911,801.30 789,338.50 789,338.50
2018-2019 Rate 3.68* 19.06* 19.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,074,119.86 934,188.48 934,188.48
Indirect costs based on rate ** 39,527.61 140,128.27 178,056.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 32,922.28 172,853.66 172,853.66
2016-2017 Fixed Carry Forward -5,570.88 0.00 0.00
Total Indirect Costs 38,493.16 172,853.66 172,853.66
Over/(Under) Recovery 1,034.45 0.00 5,202.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 32,922.28 172,853.66 172,853.66
2020-2021 Fixed Carry Forward 1,034.45 0.00 5,202.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 31,887.83 172,853.66 167,651.00 (Numerator)
Direct Costs 1,074,119.86 934,188.48 934,188.48
Rate for 2020-2021 ** 2.97* 18.50* 17.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 17 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 03902 Form R0418
Outlook Academy 310 THOMAS ST ALLEGAN, MI 49010
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 29,953.00 59,746.10 59,746.10
2016-2017 Fixed Carry Forward 215.24 1,273.73 1,279.97
Total Indirect Costs 29,737.76 58,472.37 58,466.13
2016-2017 Direct Costs 837,451.21 807,658.11 807,658.11
2018-2019 Rate 3.55* 7.24* 7.24**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 958,040.92 926,419.48 926,419.48
Indirect costs based on rate ** 34,010.45 67,072.77 67,072.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 35,734.24 67,355.68 67,355.68
2016-2017 Fixed Carry Forward 215.24 1,273.73 1,279.97
Total Indirect Costs 35,519.00 66,081.95 66,075.71
Over/(Under) Recovery -1,508.55 990.82 997.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 35,734.24 67,355.68 67,355.68
2020-2021 Fixed Carry Forward -1,508.55 990.82 997.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 37,242.79 66,364.86 66,358.62 (Numerator)
Direct Costs 958,040.92 926,419.48 926,419.48
Rate for 2020-2021 ** 3.89* 7.16* 7.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 18 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 04000 Form R0418
Alpena-Montmorency-Alcona ESD 2118 US HIGHWAY 23 S ALPENA, MI 49707
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 824,459.74 1,010,216.45 1,010,216.45
2016-2017 Fixed Carry Forward -317,232.71 -69,350.11 -69,365.89
Total Indirect Costs 1,141,692.45 1,079,566.56 1,079,582.34
2016-2017 Direct Costs 7,303,750.92 7,117,994.21 7,117,994.21
2018-2019 Rate 15.63* 15.17* 15.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,389,492.32 7,197,160.02 7,197,160.02
Indirect costs based on rate ** 1,108,423.85 1,079,574.00 1,091,809.18 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 880,989.07 1,073,321.37 1,073,321.37
2016-2017 Fixed Carry Forward -317,232.71 -69,350.11 -69,365.89
Total Indirect Costs 1,198,221.78 1,142,671.48 1,142,687.26
Over/(Under) Recovery 0.00 0.00 -50,878.08
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 880,989.07 1,073,321.37 1,073,321.37
2020-2021 Fixed Carry Forward 0.00 0.00 -50,878.08 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 880,989.07 1,073,321.37 1,124,199.45 (Numerator)
Direct Costs 7,389,492.32 7,197,160.02 7,197,160.02
Rate for 2020-2021 ** 11.92* 14.91* 15.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 19 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 04010 Form R0418
Alpena Public Schools 2373 GORDON RD ALPENA, MI 49707
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,327,466.87 4,661,009.89 4,661,009.89
2016-2017 Fixed Carry Forward 190,787.86 0.00 411,984.75
Total Indirect Costs 1,136,679.01 4,661,009.89 4,249,025.14
2016-2017 Direct Costs 34,252,387.19 30,769,815.59 30,769,815.59
2018-2019 Rate 3.32* 15.15* 13.81**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 36,212,027.73 32,211,868.70 32,211,868.70
Indirect costs based on rate ** 1,202,239.32 4,831,780.31 4,448,459.07 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,487,423.07 5,313,958.49 5,313,958.49
2016-2017 Fixed Carry Forward 190,787.86 0.00 411,984.75
Total Indirect Costs 1,296,635.21 5,313,958.49 4,901,973.74
Over/(Under) Recovery -94,395.89 0.00 -453,514.67
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,487,423.07 5,313,958.49 5,313,958.49
2020-2021 Fixed Carry Forward -94,395.89 0.00 -453,514.67 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,581,818.96 5,313,958.49 5,767,473.16 (Numerator)
Direct Costs 36,212,027.73 32,211,868.70 32,211,868.70
Rate for 2020-2021 ** 4.37* 16.50* 17.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 20 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 05010 Form R0418
Alba Public Schools 5935 ELM ST ELMIRA, MI 49730
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 61,947.77 227,916.24 227,916.24
2016-2017 Fixed Carry Forward -4,792.37 0.00 23,287.58
Total Indirect Costs 66,740.14 227,916.24 204,628.66
2016-2017 Direct Costs 1,348,803.53 1,182,835.06 1,182,835.06
2018-2019 Rate 4.95* 19.27* 17.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,284,091.79 1,069,950.66 1,069,950.66
Indirect costs based on rate ** 63,562.54 160,492.60 185,101.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 61,068.53 275,209.66 275,209.66
2016-2017 Fixed Carry Forward -4,792.37 0.00 23,287.58
Total Indirect Costs 65,860.90 275,209.66 251,922.08
Over/(Under) Recovery -2,298.36 0.00 -66,820.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 61,068.53 275,209.66 275,209.66
2020-2021 Fixed Carry Forward -2,298.36 0.00 -66,820.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 63,366.89 275,209.66 342,030.28 (Numerator)
Direct Costs 1,284,091.79 1,069,950.66 1,069,950.66
Rate for 2020-2021 ** 4.93* 25.72* 31.97**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 21 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 05035 Form R0418
Central Lake Public Schools 8169 W State St Central Lake, MI 49622
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 40,535.22 430,952.09 430,952.09
2016-2017 Fixed Carry Forward 58,336.24 37,507.43 37,485.98
Total Indirect Costs -17,801.02 393,444.66 393,466.11
2016-2017 Direct Costs 3,599,043.74 3,208,626.87 3,208,626.87
2018-2019 Rate 0.00* 12.26* 12.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,485,907.17 3,068,487.02 3,068,487.02
Indirect costs based on rate ** 0.00 376,196.51 376,196.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 61,707.27 479,127.42 479,127.42
2016-2017 Fixed Carry Forward 58,336.24 37,507.43 37,485.98
Total Indirect Costs 3,371.03 441,619.99 441,641.44
Over/(Under) Recovery 0.00 -65,423.48 -65,444.93
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 61,707.27 479,127.42 479,127.42
2020-2021 Fixed Carry Forward 0.00 -65,423.48 -65,444.93 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 61,707.27 544,550.90 544,572.35 (Numerator)
Direct Costs 3,485,907.17 3,068,487.02 3,068,487.02
Rate for 2020-2021 ** 1.77* 17.75* 17.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 22 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 05040 Form R0418
Bellaire Public Schools 204 W Forest Home Ave Bellaire, MI 49615
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 98,122.87 616,908.59 616,908.59
2016-2017 Fixed Carry Forward -11,971.61 0.00 27,303.62
Total Indirect Costs 110,094.48 616,908.59 589,604.97
2016-2017 Direct Costs 3,866,830.01 3,348,044.29 3,348,044.29
2018-2019 Rate 2.85* 18.43* 17.61**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,180,029.98 3,625,746.39 3,625,746.39
Indirect costs based on rate ** 119,130.85 543,861.96 638,493.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 87,006.56 641,290.15 641,290.15
2016-2017 Fixed Carry Forward -11,971.61 0.00 27,303.62
Total Indirect Costs 98,978.17 641,290.15 613,986.53
Over/(Under) Recovery 20,152.68 0.00 24,507.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 87,006.56 641,290.15 641,290.15
2020-2021 Fixed Carry Forward 20,152.68 0.00 24,507.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 66,853.88 641,290.15 616,782.74 (Numerator)
Direct Costs 4,180,029.98 3,625,746.39 3,625,746.39
Rate for 2020-2021 ** 1.60* 17.69* 17.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 23 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 05060 Form R0418
Elk Rapids Schools 707 EAST 3RD ST ELK RAPIDS, MI 49629
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 409,949.69 1,363,763.09 1,363,763.09
2016-2017 Fixed Carry Forward 1,442.65 -40,343.42 -39,961.13
Total Indirect Costs 408,507.04 1,404,106.51 1,403,724.22
2016-2017 Direct Costs 12,183,233.83 11,229,420.43 11,229,420.43
2018-2019 Rate 3.35* 12.50* 12.50**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,449,809.88 11,416,563.44 11,416,563.44
Indirect costs based on rate ** 417,068.63 1,427,070.43 1,427,070.43 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 500,549.13 1,533,795.57 1,533,795.57
2016-2017 Fixed Carry Forward 1,442.65 -40,343.42 -39,961.13
Total Indirect Costs 499,106.48 1,574,138.99 1,573,756.70
Over/(Under) Recovery -82,037.85 -147,068.56 -146,686.27
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 500,549.13 1,533,795.57 1,533,795.57
2020-2021 Fixed Carry Forward -82,037.85 -147,068.56 -146,686.27 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 582,586.98 1,680,864.13 1,680,481.84 (Numerator)
Direct Costs 12,449,809.88 11,416,563.44 11,416,563.44
Rate for 2020-2021 ** 4.68* 14.72* 14.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 24 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 05065 Form R0418
Ellsworth Community School 9467 PARK ST ELLSWORTH, MI 49729
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 47,604.84 247,462.10 247,462.10
2016-2017 Fixed Carry Forward -9,213.52 59,171.51 59,170.43
Total Indirect Costs 56,818.36 188,290.59 188,291.67
2016-2017 Direct Costs 2,460,981.74 2,261,124.48 2,261,124.48
2018-2019 Rate 2.31* 8.33* 8.33**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,085,733.72 2,844,085.91 2,844,085.91
Indirect costs based on rate ** 71,280.45 236,912.36 236,912.36 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 48,538.96 290,186.77 290,186.77
2016-2017 Fixed Carry Forward -9,213.52 59,171.51 59,170.43
Total Indirect Costs 57,752.48 231,015.26 231,016.34
Over/(Under) Recovery 13,527.97 5,897.10 5,896.02
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 48,538.96 290,186.77 290,186.77
2020-2021 Fixed Carry Forward 13,527.97 5,897.10 5,896.02 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 35,010.99 284,289.67 284,290.75 (Numerator)
Direct Costs 3,085,733.72 2,844,085.91 2,844,085.91
Rate for 2020-2021 ** 1.13* 10.00* 10.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 25 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 05070 Form R0418
Mancelona Public Schools 112 ST. JOHNS AVE MANCELONA, MI 49659
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 385,734.30 1,423,283.71 1,423,283.71
2016-2017 Fixed Carry Forward -24,246.45 0.00 -173,216.67
Total Indirect Costs 409,980.75 1,423,283.71 1,596,500.38
2016-2017 Direct Costs 9,171,936.60 8,134,387.19 8,134,387.19
2018-2019 Rate 4.47* 17.50* 19.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,561,444.92 8,559,574.55 8,559,574.55
Indirect costs based on rate ** 427,396.59 1,283,936.18 1,680,244.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 413,229.59 1,415,099.96 1,415,099.96
2016-2017 Fixed Carry Forward -24,246.45 0.00 -173,216.67
Total Indirect Costs 437,476.04 1,415,099.96 1,588,316.63
Over/(Under) Recovery -10,079.45 0.00 91,927.85
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 413,229.59 1,415,099.96 1,415,099.96
2020-2021 Fixed Carry Forward -10,079.45 0.00 91,927.85 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 423,309.04 1,415,099.96 1,323,172.11 (Numerator)
Direct Costs 9,561,444.92 8,559,574.55 8,559,574.55
Rate for 2020-2021 ** 4.43* 16.53* 15.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 26 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 06010 Form R0418
Arenac Eastern School District P.O. Box 98 Twining, MI 48766
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 40,455.00 291,627.36 291,627.36
2016-2017 Fixed Carry Forward 390.89 0.00 -37,083.28
Total Indirect Costs 40,064.11 291,627.36 328,710.64
2016-2017 Direct Costs 1,771,988.92 1,520,816.56 1,520,816.56
2018-2019 Rate 2.26* 19.18* 21.61**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 343,684.75 185,148.72 185,148.72
Indirect costs based on rate ** 7,767.28 27,772.31 40,010.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 20,803.73 179,339.76 179,339.76
2016-2017 Fixed Carry Forward 390.89 0.00 -37,083.28
Total Indirect Costs 20,412.84 179,339.76 216,423.04
Over/(Under) Recovery -12,645.56 0.00 -176,412.40
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 20,803.73 179,339.76 179,339.76
2020-2021 Fixed Carry Forward -12,645.56 0.00 -176,412.40 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 33,449.29 179,339.76 355,752.16 (Numerator)
Direct Costs 343,684.75 185,148.72 185,148.72
Rate for 2020-2021 ** 9.73* 96.86* 192.14**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 27 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 06020 Form R0418
Au Gres-Sims School District P.O. Box 648 Au Gres, MI 48703
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 153,206.31 480,602.67 480,602.67
2016-2017 Fixed Carry Forward 39,935.86 0.00 225,298.48
Total Indirect Costs 113,270.45 480,602.67 255,304.19
2016-2017 Direct Costs 3,741,292.43 3,413,896.07 3,413,896.07
2018-2019 Rate 3.03* 14.08* 7.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,200,234.65 3,833,241.71 3,833,241.71
Indirect costs based on rate ** 127,267.11 539,720.43 286,726.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 122,537.32 489,530.26 489,530.26
2016-2017 Fixed Carry Forward 39,935.86 0.00 225,298.48
Total Indirect Costs 82,601.46 489,530.26 264,231.78
Over/(Under) Recovery 44,665.65 50,190.17 22,494.70
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 122,537.32 489,530.26 489,530.26
2020-2021 Fixed Carry Forward 44,665.65 50,190.17 22,494.70 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 77,871.67 439,340.09 467,035.56 (Numerator)
Direct Costs 4,200,234.65 3,833,241.71 3,833,241.71
Rate for 2020-2021 ** 1.85* 11.46* 12.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 28 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 06050 Form R0418
Standish-Sterling Community Schools 3789 WYATT RD STANDISH, MI 48658
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 671,124.79 2,620,080.62 2,620,080.62
2016-2017 Fixed Carry Forward -54,979.96 0.00 -450,423.28
Total Indirect Costs 726,104.75 2,620,080.62 3,070,503.90
2016-2017 Direct Costs 13,967,091.73 12,018,135.90 12,018,135.90
2018-2019 Rate 5.20* 21.80* 25.55**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,957,545.63 13,049,462.87 13,049,462.87
Indirect costs based on rate ** 777,792.37 1,957,419.43 3,262,365.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 692,642.52 2,600,725.28 2,600,725.28
2016-2017 Fixed Carry Forward -54,979.96 0.00 -450,423.28
Total Indirect Costs 747,622.48 2,600,725.28 3,051,148.56
Over/(Under) Recovery 30,169.89 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 692,642.52 2,600,725.28 2,600,725.28
2020-2021 Fixed Carry Forward 30,169.89 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 662,472.63 2,600,725.28 2,600,725.28 (Numerator)
Direct Costs 14,957,545.63 13,049,462.87 13,049,462.87
Rate for 2020-2021 ** 4.43* 19.93* 19.93**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 29 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 07010 Form R0418
Arvon Township School District 21655 SKANEE RD SKANEE, MI 49962
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 15,479.00 46,381.00 46,381.00
2016-2017 Fixed Carry Forward 1,531.18 0.00 4,305.33
Total Indirect Costs 13,947.82 46,381.00 42,075.67
2016-2017 Direct Costs 332,493.00 301,591.00 301,591.00
2018-2019 Rate 4.19* 15.38* 13.95**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 351,973.00 319,315.00 319,315.00
Indirect costs based on rate ** 14,747.67 47,897.25 44,544.44 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 15,463.00 48,121.00 48,121.00
2016-2017 Fixed Carry Forward 1,531.18 0.00 4,305.33
Total Indirect Costs 13,931.82 48,121.00 43,815.67
Over/(Under) Recovery 815.85 0.00 728.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 15,463.00 48,121.00 48,121.00
2020-2021 Fixed Carry Forward 815.85 0.00 728.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 14,647.15 48,121.00 47,392.23 (Numerator)
Direct Costs 351,973.00 319,315.00 319,315.00
Rate for 2020-2021 ** 4.16* 15.07* 14.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 30 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 07020 Form R0418
Baraga Area Schools 210 LYONS ST BARAGA, MI 49908
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 152,507.73 622,286.26 622,286.26
2016-2017 Fixed Carry Forward 24,683.58 0.00 76,850.77
Total Indirect Costs 127,824.15 622,286.26 545,435.49
2016-2017 Direct Costs 4,850,071.54 4,380,293.01 4,380,293.01
2018-2019 Rate 2.64* 14.21* 12.45**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,636,347.73 4,242,978.68 4,242,978.68
Indirect costs based on rate ** 122,399.58 602,927.27 528,250.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 159,695.56 553,064.61 553,064.61
2016-2017 Fixed Carry Forward 24,683.58 0.00 76,850.77
Total Indirect Costs 135,011.98 553,064.61 476,213.84
Over/(Under) Recovery -12,612.40 49,862.66 52,037.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 159,695.56 553,064.61 553,064.61
2020-2021 Fixed Carry Forward -12,612.40 49,862.66 52,037.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 172,307.96 503,201.95 501,027.60 (Numerator)
Direct Costs 4,636,347.73 4,242,978.68 4,242,978.68
Rate for 2020-2021 ** 3.72* 11.86* 11.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 31 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 07040 Form R0418
L'Anse Area Schools 201 NORTH 4TH ST LANSE, MI 49946
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 290,918.69 864,674.56 864,674.56
2016-2017 Fixed Carry Forward -53,612.73 0.00 5,575.75
Total Indirect Costs 344,531.42 864,674.56 859,098.81
2016-2017 Direct Costs 6,278,219.40 5,704,463.53 5,704,463.53
2018-2019 Rate 5.49* 15.16* 15.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,613,481.73 5,978,324.75 5,978,324.75
Indirect costs based on rate ** 363,080.15 896,748.71 900,335.71 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 240,089.66 875,246.64 875,246.64
2016-2017 Fixed Carry Forward -53,612.73 0.00 5,575.75
Total Indirect Costs 293,702.39 875,246.64 869,670.89
Over/(Under) Recovery 69,377.76 0.00 30,664.82
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 240,089.66 875,246.64 875,246.64
2020-2021 Fixed Carry Forward 69,377.76 0.00 30,664.82 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 170,711.90 875,246.64 844,581.82 (Numerator)
Direct Costs 6,613,481.73 5,978,324.75 5,978,324.75
Rate for 2020-2021 ** 2.58* 14.64* 14.13**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 32 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 08000 Form R0418
Barry ISD 535 WEST WOODLAWN AVE HASTINGS, MI 49058
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 304,379.29 399,299.53 399,299.53
2016-2017 Fixed Carry Forward 9,340.01 29,334.09 29,334.09
Total Indirect Costs 295,039.28 369,965.44 369,965.44
2016-2017 Direct Costs 5,889,229.08 5,794,308.84 5,794,308.84
2018-2019 Rate 5.01* 6.38* 6.38**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,801,320.74 5,667,288.49 5,667,288.49
Indirect costs based on rate ** 290,646.17 361,573.01 361,573.01 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 343,736.87 477,769.12 477,769.12
2016-2017 Fixed Carry Forward 9,340.01 29,334.09 29,334.09
Total Indirect Costs 334,396.86 448,435.03 448,435.03
Over/(Under) Recovery -43,750.69 -86,862.02 -86,862.02
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 343,736.87 477,769.12 477,769.12
2020-2021 Fixed Carry Forward -43,750.69 -86,862.02 -86,862.02 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 387,487.56 564,631.14 564,631.14 (Numerator)
Direct Costs 5,801,320.74 5,667,288.49 5,667,288.49
Rate for 2020-2021 ** 6.68* 9.96* 9.96**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 33 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 08010 Form R0418
Delton Kellogg Schools 327 NORTH GROVE ST DELTON, MI 49046
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 479,385.53 1,646,965.52 1,646,965.52
2016-2017 Fixed Carry Forward -31,349.51 0.00 -60,752.14
Total Indirect Costs 510,735.04 1,646,965.52 1,707,717.66
2016-2017 Direct Costs 11,304,529.60 10,136,949.61 10,136,949.61
2018-2019 Rate 4.52* 16.25* 16.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,854,595.61 10,645,663.97 10,645,663.97
Indirect costs based on rate ** 535,827.72 1,596,849.60 1,793,794.38 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 533,469.10 1,742,400.74 1,742,400.74
2016-2017 Fixed Carry Forward -31,349.51 0.00 -60,752.14
Total Indirect Costs 564,818.61 1,742,400.74 1,803,152.88
Over/(Under) Recovery -28,990.89 0.00 -9,358.50
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 533,469.10 1,742,400.74 1,742,400.74
2020-2021 Fixed Carry Forward -28,990.89 0.00 -9,358.50 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 562,459.99 1,742,400.74 1,751,759.24 (Numerator)
Direct Costs 11,854,595.61 10,645,663.97 10,645,663.97
Rate for 2020-2021 ** 4.74* 16.37* 16.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 34 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 08030 Form R0418
Hastings Area School District 232 West Grand Street Hastings, MI 49058
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 982,459.08 3,765,174.00 3,765,174.00
2016-2017 Fixed Carry Forward 43,852.91 0.00 -291,889.24
Total Indirect Costs 938,606.17 3,765,174.00 4,057,063.24
2016-2017 Direct Costs 24,020,782.26 21,238,067.34 21,238,067.34
2018-2019 Rate 3.91* 17.73* 19.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 24,866,955.27 21,901,816.13 21,901,816.13
Indirect costs based on rate ** 972,297.95 3,285,272.42 4,183,246.88 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,022,458.85 3,987,597.99 3,987,597.99
2016-2017 Fixed Carry Forward 43,852.91 0.00 -291,889.24
Total Indirect Costs 978,605.94 3,987,597.99 4,279,487.23
Over/(Under) Recovery -6,307.99 0.00 -96,240.35
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,022,458.85 3,987,597.99 3,987,597.99
2020-2021 Fixed Carry Forward -6,307.99 0.00 -96,240.35 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,028,766.84 3,987,597.99 4,083,838.34 (Numerator)
Direct Costs 24,866,955.27 21,901,816.13 21,901,816.13
Rate for 2020-2021 ** 4.14* 18.21* 18.65**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 35 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 08050 Form R0418
Thornapple Kellogg School District 10051 GREEN LAKE RD MIDDLEVILLE, MI 49333
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 627,167.06 3,120,574.90 3,120,574.90
2016-2017 Fixed Carry Forward 151,777.78 -47,928.30 -47,904.88
Total Indirect Costs 475,389.28 3,168,503.20 3,168,479.78
2016-2017 Direct Costs 29,001,051.34 26,339,143.50 26,339,143.50
2018-2019 Rate 1.64* 12.03* 12.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 32,023,803.62 29,123,279.39 29,123,279.39
Indirect costs based on rate ** 525,190.38 3,503,530.51 3,503,530.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 763,477.23 3,514,024.46 3,514,024.46
2016-2017 Fixed Carry Forward 151,777.78 -47,928.30 -47,904.88
Total Indirect Costs 611,699.45 3,561,952.76 3,561,929.34
Over/(Under) Recovery -86,509.07 -58,422.25 -58,398.83
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 763,477.23 3,514,024.46 3,514,024.46
2020-2021 Fixed Carry Forward -86,509.07 -58,422.25 -58,398.83 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 849,986.30 3,572,446.71 3,572,423.29 (Numerator)
Direct Costs 32,023,803.62 29,123,279.39 29,123,279.39
Rate for 2020-2021 ** 2.65* 12.27* 12.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 36 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 09000 Form R0418
Bay-Arenac ISD 4228 2 MILE RD BAY CITY, MI 48706
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,173,366.04 3,846,516.79 3,846,516.79
2016-2017 Fixed Carry Forward -194,346.01 -430,044.00 -353,001.65
Total Indirect Costs 2,367,712.05 4,276,560.79 4,199,518.44
2016-2017 Direct Costs 30,479,835.35 28,806,684.60 28,806,684.60
2018-2019 Rate 7.77* 14.85* 14.58**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 31,513,621.13 29,533,288.73 29,533,288.73
Indirect costs based on rate ** 2,448,608.36 4,385,693.38 4,305,953.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,339,519.11 4,319,851.51 4,319,851.51
2016-2017 Fixed Carry Forward -194,346.01 -430,044.00 -353,001.65
Total Indirect Costs 2,533,865.12 4,749,895.51 4,672,853.16
Over/(Under) Recovery -85,256.76 -364,202.13 -366,899.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,339,519.11 4,319,851.51 4,319,851.51
2020-2021 Fixed Carry Forward -85,256.76 -364,202.13 -366,899.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,424,775.87 4,684,053.64 4,686,751.17 (Numerator)
Direct Costs 31,513,621.13 29,533,288.73 29,533,288.73
Rate for 2020-2021 ** 7.69* 15.86* 15.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 37 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 09010 Form R0418
Bay City School District 910 NORTH WALNUT ST BAY CITY, MI 48706
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,350,332.10 8,402,976.55 8,402,976.55
2016-2017 Fixed Carry Forward -391,158.16 549,751.50 550,078.18
Total Indirect Costs 2,741,490.26 7,853,225.05 7,852,898.37
2016-2017 Direct Costs 68,266,508.92 62,090,838.47 62,090,838.47
2018-2019 Rate 4.02* 12.65* 12.65**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 70,441,554.39 63,133,274.42 63,133,274.42
Indirect costs based on rate ** 2,831,750.49 7,986,359.21 7,986,359.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,639,161.96 9,806,028.94 9,806,028.94
2016-2017 Fixed Carry Forward -391,158.16 549,751.50 550,078.18
Total Indirect Costs 3,030,320.12 9,256,277.44 9,255,950.76
Over/(Under) Recovery -198,569.63 -1,269,918.23 -1,269,591.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,639,161.96 9,806,028.94 9,806,028.94
2020-2021 Fixed Carry Forward -198,569.63 -1,269,918.23 -1,269,591.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,837,731.59 11,075,947.17 11,075,620.49 (Numerator)
Direct Costs 70,441,554.39 63,133,274.42 63,133,274.42
Rate for 2020-2021 ** 4.03* 17.54* 17.54**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 38 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 09030 Form R0418
Bangor Township Schools 3359 EAST MIDLAND RD BAY CITY, MI 48706
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 828,014.32 2,897,940.34 2,897,940.34
2016-2017 Fixed Carry Forward -10,521.21 0.00 180,198.34
Total Indirect Costs 838,535.53 2,897,940.34 2,717,742.00
2016-2017 Direct Costs 21,891,082.08 19,821,156.06 19,821,156.06
2018-2019 Rate 3.83* 14.62* 13.71**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 23,435,544.99 21,294,469.41 21,294,469.41
Indirect costs based on rate ** 897,581.37 3,113,251.43 2,919,471.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 814,165.51 2,955,241.09 2,955,241.09
2016-2017 Fixed Carry Forward -10,521.21 0.00 180,198.34
Total Indirect Costs 824,686.72 2,955,241.09 2,775,042.75
Over/(Under) Recovery 72,894.65 158,010.34 144,429.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 814,165.51 2,955,241.09 2,955,241.09
2020-2021 Fixed Carry Forward 72,894.65 158,010.34 144,429.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 741,270.86 2,797,230.75 2,810,812.08 (Numerator)
Direct Costs 23,435,544.99 21,294,469.41 21,294,469.41
Rate for 2020-2021 ** 3.16* 13.14* 13.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 39 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 09050 Form R0418
Essexville-Hampton Public Schools 303 PINE ST ESSEXVILLE, MI 48732
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 533,227.76 2,589,942.24 2,589,942.24
2016-2017 Fixed Carry Forward -1,696.35 -715,609.34 -712,999.76
Total Indirect Costs 534,924.11 3,305,551.58 3,302,942.00
2016-2017 Direct Costs 14,956,459.12 12,899,744.64 12,899,744.64
2018-2019 Rate 3.58* 25.62* 25.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,604,958.96 13,800,492.54 13,800,492.54
Indirect costs based on rate ** 558,657.53 2,070,073.88 3,450,123.14 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 591,430.15 2,395,896.57 2,395,896.57
2016-2017 Fixed Carry Forward -1,696.35 -715,609.34 -712,999.76
Total Indirect Costs 593,126.50 3,111,505.91 3,108,896.33
Over/(Under) Recovery -34,468.97 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 591,430.15 2,395,896.57 2,395,896.57
2020-2021 Fixed Carry Forward -34,468.97 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 625,899.12 2,395,896.57 2,395,896.57 (Numerator)
Direct Costs 15,604,958.96 13,800,492.54 13,800,492.54
Rate for 2020-2021 ** 4.01* 17.36* 17.36**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 40 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 09090 Form R0418
Pinconning Area Schools 605 WEST 5TH ST PINCONNING, MI 48650
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 335,407.28 1,493,139.61 1,493,139.61
2016-2017 Fixed Carry Forward -217,302.45 -228,807.33 -228,807.33
Total Indirect Costs 552,709.73 1,721,946.94 1,721,946.94
2016-2017 Direct Costs 11,830,342.29 10,672,609.96 10,672,609.96
2018-2019 Rate 4.67* 16.13* 16.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,266,103.54 11,053,067.15 11,053,067.15
Indirect costs based on rate ** 572,827.04 1,657,960.07 1,782,859.73 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 344,773.56 1,557,809.95 1,557,809.95
2016-2017 Fixed Carry Forward -217,302.45 -228,807.33 -228,807.33
Total Indirect Costs 562,076.01 1,786,617.28 1,786,617.28
Over/(Under) Recovery 10,751.03 0.00 -3,757.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 344,773.56 1,557,809.95 1,557,809.95
2020-2021 Fixed Carry Forward 10,751.03 0.00 -3,757.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 334,022.53 1,557,809.95 1,561,567.50 (Numerator)
Direct Costs 12,266,103.54 11,053,067.15 11,053,067.15
Rate for 2020-2021 ** 2.72* 14.09* 14.13**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 41 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 09901 Form R0418
Bay-Arenac Community High School 805 LANGSTAFF ST ESSEXVILLE, MI 48732
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 5,460.37 159,965.21 159,965.21
2016-2017 Fixed Carry Forward 0.00 13,922.91 15,437.36
Total Indirect Costs 5,460.37 146,042.30 144,527.85
2016-2017 Direct Costs 1,409,108.88 1,254,604.04 1,254,604.04
2018-2019 Rate 0.39* 11.64* 11.52**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,503,410.90 1,298,722.76 1,298,722.76
Indirect costs based on rate ** 5,863.30 151,171.33 149,612.86 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 15,365.06 220,053.20 220,053.20
2016-2017 Fixed Carry Forward 0.00 13,922.91 15,437.36
Total Indirect Costs 15,365.06 206,130.29 204,615.84
Over/(Under) Recovery -9,501.76 -54,958.96 -55,002.98
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 15,365.06 220,053.20 220,053.20
2020-2021 Fixed Carry Forward -9,501.76 -54,958.96 -55,002.98 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 24,866.82 275,012.16 275,056.18 (Numerator)
Direct Costs 1,503,410.90 1,298,722.76 1,298,722.76
Rate for 2020-2021 ** 1.65* 21.18* 21.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 42 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 09902 Form R0418
State Street Academy 1110 STATE ST BAY CITY, MI 48706
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 15,262.18 130,342.01 130,342.01
2016-2017 Fixed Carry Forward -10,155.40 -27,030.55 -27,030.55
Total Indirect Costs 25,417.58 157,372.56 157,372.56
2016-2017 Direct Costs 1,186,142.03 1,071,062.20 1,071,062.20
2018-2019 Rate 2.14* 14.69* 14.69**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,042,189.58 915,713.03 915,713.03
Indirect costs based on rate ** 22,302.86 134,518.24 134,518.24 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,752.11 128,228.66 128,228.66
2016-2017 Fixed Carry Forward -10,155.40 -27,030.55 -27,030.55
Total Indirect Costs 11,907.51 155,259.21 155,259.21
Over/(Under) Recovery 10,395.35 -20,740.97 -20,740.97
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,752.11 128,228.66 128,228.66
2020-2021 Fixed Carry Forward 10,395.35 -20,740.97 -20,740.97 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -8,643.24 148,969.63 148,969.63 (Numerator)
Direct Costs 1,042,189.58 915,713.03 915,713.03
Rate for 2020-2021 ** 0.00* 16.27* 16.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 43 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 09903 Form R0418
Bay City Academy 301 NORTH FARRAGUT ST BAY CITY, MI 48708
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 102,415.00 457,417.00 457,417.00
2016-2017 Fixed Carry Forward -23,967.22 0.00 0.00
Total Indirect Costs 126,382.22 457,417.00 457,417.00
2016-2017 Direct Costs 2,913,853.00 2,558,851.00 2,558,851.00
2018-2019 Rate 4.34* 17.88* 17.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,853,533.00 2,525,753.00 2,525,753.00
Indirect costs based on rate ** 123,843.33 378,862.95 451,604.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 113,201.00 440,981.00 440,981.00
2016-2017 Fixed Carry Forward -23,967.22 0.00 0.00
Total Indirect Costs 137,168.22 440,981.00 440,981.00
Over/(Under) Recovery -13,324.89 0.00 10,623.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 113,201.00 440,981.00 440,981.00
2020-2021 Fixed Carry Forward -13,324.89 0.00 10,623.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 126,525.89 440,981.00 430,357.36 (Numerator)
Direct Costs 2,853,533.00 2,525,753.00 2,525,753.00
Rate for 2020-2021 ** 4.43* 17.46* 17.04**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 44 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 10015 Form R0418
Benzie County Central Schools 9300 HOMESTEAD RD BENZONIA, MI 49616
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 551,151.58 1,975,458.04 1,975,458.04
2016-2017 Fixed Carry Forward -4,684.90 0.00 66,180.34
Total Indirect Costs 555,836.48 1,975,458.04 1,909,277.70
2016-2017 Direct Costs 13,932,591.17 12,508,284.71 12,508,284.71
2018-2019 Rate 3.99* 15.79* 15.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,532,904.79 12,219,542.60 12,219,542.60
Indirect costs based on rate ** 539,962.90 1,832,931.39 1,864,702.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 462,269.44 1,775,631.63 1,775,631.63
2016-2017 Fixed Carry Forward -4,684.90 0.00 66,180.34
Total Indirect Costs 466,954.34 1,775,631.63 1,709,451.29
Over/(Under) Recovery 73,008.56 0.00 155,250.91
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 462,269.44 1,775,631.63 1,775,631.63
2020-2021 Fixed Carry Forward 73,008.56 0.00 155,250.91 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 389,260.88 1,775,631.63 1,620,380.72 (Numerator)
Direct Costs 13,532,904.79 12,219,542.60 12,219,542.60
Rate for 2020-2021 ** 2.88* 14.53* 13.26**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 45 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 10025 Form R0418
Frankfort-Elberta Area Schools 534 11TH ST FRANKFORT, MI 49635
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 104,228.58 712,432.12 712,432.12
2016-2017 Fixed Carry Forward -31,268.33 -61,728.09 -61,728.09
Total Indirect Costs 135,496.91 774,160.21 774,160.21
2016-2017 Direct Costs 6,105,735.85 5,497,532.31 5,497,532.31
2018-2019 Rate 2.22* 14.08* 14.08**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,724,545.71 6,102,024.01 6,102,024.01
Indirect costs based on rate ** 149,284.91 859,164.98 859,164.98 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 89,292.38 711,814.08 711,814.08
2016-2017 Fixed Carry Forward -31,268.33 -61,728.09 -61,728.09
Total Indirect Costs 120,560.71 773,542.17 773,542.17
Over/(Under) Recovery 28,724.20 85,622.81 85,622.81
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 89,292.38 711,814.08 711,814.08
2020-2021 Fixed Carry Forward 28,724.20 85,622.81 85,622.81 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 60,568.18 626,191.27 626,191.27 (Numerator)
Direct Costs 6,724,545.71 6,102,024.01 6,102,024.01
Rate for 2020-2021 ** 0.90* 10.26* 10.26**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 46 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11000 Form R0418
Berrien RESA 711 SAINT JOSEPH AVE BERRIEN SPRINGS, MI 49103
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,900,289.75 4,407,652.74 4,407,652.74
2016-2017 Fixed Carry Forward 158,372.88 40,623.58 41,662.57
Total Indirect Costs 2,741,916.87 4,367,029.16 4,365,990.17
2016-2017 Direct Costs 32,679,586.68 31,172,223.69 31,172,223.69
2018-2019 Rate 8.39* 14.01* 14.01**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 34,669,317.86 33,130,786.74 33,130,786.74
Indirect costs based on rate ** 2,908,755.77 4,641,623.22 4,641,623.22 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,553,642.61 5,092,173.73 5,092,173.73
2016-2017 Fixed Carry Forward 158,372.88 40,623.58 41,662.57
Total Indirect Costs 3,395,269.73 5,051,550.15 5,050,511.16
Over/(Under) Recovery -486,513.96 -409,926.93 -408,887.94
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,553,642.61 5,092,173.73 5,092,173.73
2020-2021 Fixed Carry Forward -486,513.96 -409,926.93 -408,887.94 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,040,156.57 5,502,100.66 5,501,061.67 (Numerator)
Direct Costs 34,669,317.86 33,130,786.74 33,130,786.74
Rate for 2020-2021 ** 11.65* 16.61* 16.60**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 47 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11010 Form R0418
Benton Harbor Area Schools 870 COLFAX AVE BENTON HARBOR, MI 49022
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,111,131.69 3,688,157.45 3,688,157.45
2016-2017 Fixed Carry Forward 39,721.50 -448,036.72 -396,950.43
Total Indirect Costs 1,071,410.19 4,136,194.17 4,085,107.88
2016-2017 Direct Costs 25,410,857.54 22,833,831.78 22,833,831.78
2018-2019 Rate 4.22* 18.11* 17.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,697,557.06 14,992,830.84 14,992,830.84
Indirect costs based on rate ** 746,836.91 2,248,924.63 2,682,217.44 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,161,965.51 3,866,691.73 3,866,691.73
2016-2017 Fixed Carry Forward 39,721.50 -448,036.72 -396,950.43
Total Indirect Costs 1,122,244.01 4,314,728.45 4,263,642.16
Over/(Under) Recovery -375,407.10 0.00 -1,581,424.72
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,161,965.51 3,866,691.73 3,866,691.73
2020-2021 Fixed Carry Forward -375,407.10 0.00 -1,581,424.72 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,537,372.61 3,866,691.73 5,448,116.45 (Numerator)
Direct Costs 17,697,557.06 14,992,830.84 14,992,830.84
Rate for 2020-2021 ** 8.69* 25.79* 36.34**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 48 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11020 Form R0418
St. Joseph Public Schools 3275 LINCOLN AVE SAINT JOSEPH, MI 49085
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 967,000.75 4,023,514.34 4,023,514.34
2016-2017 Fixed Carry Forward 77,035.17 0.00 -67,565.15
Total Indirect Costs 889,965.58 4,023,514.34 4,091,079.49
2016-2017 Direct Costs 25,190,748.70 22,134,235.11 22,134,235.11
2018-2019 Rate 3.53* 18.18* 18.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,815,618.59 24,144,246.46 24,144,246.46
Indirect costs based on rate ** 981,891.34 3,621,636.97 4,461,856.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 933,205.84 4,424,779.26 4,424,779.26
2016-2017 Fixed Carry Forward 77,035.17 0.00 -67,565.15
Total Indirect Costs 856,170.67 4,424,779.26 4,492,344.41
Over/(Under) Recovery 125,720.67 0.00 -30,487.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 933,205.84 4,424,779.26 4,424,779.26
2020-2021 Fixed Carry Forward 125,720.67 0.00 -30,487.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 807,485.17 4,424,779.26 4,455,266.92 (Numerator)
Direct Costs 27,815,618.59 24,144,246.46 24,144,246.46
Rate for 2020-2021 ** 2.90* 18.33* 18.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 49 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11030 Form R0418
Lakeshore School District (Berrien) 5771 CLEVELAND AVE STEVENSVILLE, MI 49127
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 650,282.64 3,011,967.67 3,011,967.67
2016-2017 Fixed Carry Forward -57,390.61 -13,071.70 -32,057.57
Total Indirect Costs 707,673.25 3,025,039.37 3,044,025.24
2016-2017 Direct Costs 25,772,270.31 23,410,585.28 23,410,585.28
2018-2019 Rate 2.75* 12.92* 13.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,362,816.64 23,911,627.02 23,911,627.02
Indirect costs based on rate ** 724,977.46 3,089,382.21 3,108,511.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 723,051.48 3,174,241.10 3,174,241.10
2016-2017 Fixed Carry Forward -57,390.61 -13,071.70 -32,057.57
Total Indirect Costs 780,442.09 3,187,312.80 3,206,298.67
Over/(Under) Recovery -55,464.63 -97,930.59 -97,787.16
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 723,051.48 3,174,241.10 3,174,241.10
2020-2021 Fixed Carry Forward -55,464.63 -97,930.59 -97,787.16 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 778,516.11 3,272,171.69 3,272,028.26 (Numerator)
Direct Costs 26,362,816.64 23,911,627.02 23,911,627.02
Rate for 2020-2021 ** 2.95* 13.68* 13.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 50 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11033 Form R0418
River Valley School District 15480 THREE OAKS RD THREE OAKS, MI 49128
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 420,189.02 1,302,197.86 1,302,197.86
2016-2017 Fixed Carry Forward 117,753.41 0.00 -27,418.49
Total Indirect Costs 302,435.61 1,302,197.86 1,329,616.35
2016-2017 Direct Costs 7,837,873.46 6,955,864.62 6,955,864.62
2018-2019 Rate 3.86* 18.72* 19.12**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,575,874.43 7,538,467.81 7,538,467.81
Indirect costs based on rate ** 331,028.75 1,130,770.17 1,441,355.05 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 505,593.89 1,543,000.51 1,543,000.51
2016-2017 Fixed Carry Forward 117,753.41 0.00 -27,418.49
Total Indirect Costs 387,840.48 1,543,000.51 1,570,419.00
Over/(Under) Recovery -56,811.73 0.00 -129,063.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 505,593.89 1,543,000.51 1,543,000.51
2020-2021 Fixed Carry Forward -56,811.73 0.00 -129,063.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 562,405.62 1,543,000.51 1,672,064.46 (Numerator)
Direct Costs 8,575,874.43 7,538,467.81 7,538,467.81
Rate for 2020-2021 ** 6.56* 20.47* 22.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 51 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11200 Form R0418
New Buffalo Area Schools P.O. Box 280 NEW BUFFALO, MI 49117
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 684,927.21 1,962,171.12 1,962,171.12
2016-2017 Fixed Carry Forward -59,224.04 0.00 -188,068.37
Total Indirect Costs 744,151.25 1,962,171.12 2,150,239.49
2016-2017 Direct Costs 12,255,385.14 10,978,141.23 10,978,141.23
2018-2019 Rate 6.07* 17.87* 19.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,690,033.62 12,039,072.81 12,039,072.81
Indirect costs based on rate ** 830,985.04 1,805,860.92 2,358,454.36 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 788,428.61 2,439,389.42 2,439,389.42
2016-2017 Fixed Carry Forward -59,224.04 0.00 -188,068.37
Total Indirect Costs 847,652.65 2,439,389.42 2,627,457.79
Over/(Under) Recovery -16,667.61 0.00 -269,003.43
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 788,428.61 2,439,389.42 2,439,389.42
2020-2021 Fixed Carry Forward -16,667.61 0.00 -269,003.43 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 805,096.22 2,439,389.42 2,708,392.85 (Numerator)
Direct Costs 13,690,033.62 12,039,072.81 12,039,072.81
Rate for 2020-2021 ** 5.88* 20.26* 22.50**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 52 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11210 Form R0418
Brandywine Community Schools 1830 S. 3RD ST. NILES, MI 49120
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 332,526.10 1,509,750.78 1,509,750.78
2016-2017 Fixed Carry Forward -76,045.46 -305,347.32 -305,347.32
Total Indirect Costs 408,571.56 1,815,098.10 1,815,098.10
2016-2017 Direct Costs 11,733,156.88 10,941,315.20 10,941,315.20
2018-2019 Rate 3.48* 16.59* 16.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,487,593.89 11,381,637.03 11,381,637.03
Indirect costs based on rate ** 434,568.27 1,707,245.55 1,888,213.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 354,201.81 1,460,158.67 1,460,158.67
2016-2017 Fixed Carry Forward -76,045.46 -305,347.32 -305,347.32
Total Indirect Costs 430,247.27 1,765,505.99 1,765,505.99
Over/(Under) Recovery 4,321.00 0.00 122,707.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 354,201.81 1,460,158.67 1,460,158.67
2020-2021 Fixed Carry Forward 4,321.00 0.00 122,707.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 349,880.81 1,460,158.67 1,337,451.08 (Numerator)
Direct Costs 12,487,593.89 11,381,637.03 11,381,637.03
Rate for 2020-2021 ** 2.80* 12.83* 11.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 53 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11240 Form R0418
Berrien Springs Public Schools PO Box 130 BERRIEN SPRINGS, MI 49103
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 841,111.66 4,039,618.90 4,039,618.90
2016-2017 Fixed Carry Forward 214,915.46 0.00 507,262.99
Total Indirect Costs 626,196.20 4,039,618.90 3,532,355.91
2016-2017 Direct Costs 31,676,373.64 28,329,644.40 28,329,644.40
2018-2019 Rate 1.98* 14.26* 12.47**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 38,528,636.38 34,922,240.56 34,922,240.56
Indirect costs based on rate ** 762,867.00 4,979,911.50 4,354,803.40 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,479,172.81 4,932,382.20 4,932,382.20
2016-2017 Fixed Carry Forward 214,915.46 0.00 507,262.99
Total Indirect Costs 1,264,257.35 4,932,382.20 4,425,119.21
Over/(Under) Recovery -501,390.35 47,529.30 -70,315.81
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,479,172.81 4,932,382.20 4,932,382.20
2020-2021 Fixed Carry Forward -501,390.35 47,529.30 -70,315.81 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,980,563.16 4,884,852.90 5,002,698.01 (Numerator)
Direct Costs 38,528,636.38 34,922,240.56 34,922,240.56
Rate for 2020-2021 ** 5.14* 13.99* 14.33**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 54 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11250 Form R0418
Eau Claire Public Schools 6190 West Main Street Eau Claire, MI 49111
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 301,175.44 935,127.62 935,127.62
2016-2017 Fixed Carry Forward -26,842.57 18,110.71 18,110.71
Total Indirect Costs 328,018.01 917,016.91 917,016.91
2016-2017 Direct Costs 9,303,453.60 8,669,501.42 8,669,501.42
2018-2019 Rate 3.53* 10.58* 10.58**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,364,036.16 7,706,352.11 7,706,352.11
Indirect costs based on rate ** 295,250.48 815,332.05 815,332.05 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 306,625.26 964,309.31 964,309.31
2016-2017 Fixed Carry Forward -26,842.57 18,110.71 18,110.71
Total Indirect Costs 333,467.83 946,198.60 946,198.60
Over/(Under) Recovery -38,217.35 -130,866.55 -130,866.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 306,625.26 964,309.31 964,309.31
2020-2021 Fixed Carry Forward -38,217.35 -130,866.55 -130,866.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 344,842.61 1,095,175.86 1,095,175.86 (Numerator)
Direct Costs 8,364,036.16 7,706,352.11 7,706,352.11
Rate for 2020-2021 ** 4.12* 14.21* 14.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 55 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11300 Form R0418
Niles Community Schools 1 TYLER ST NILES, MI 49120
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 662,405.77 4,216,962.21 4,216,962.21
2016-2017 Fixed Carry Forward -135,098.91 21,572.26 21,572.26
Total Indirect Costs 797,504.68 4,195,389.95 4,195,389.95
2016-2017 Direct Costs 38,541,324.27 34,896,467.83 34,896,467.83
2018-2019 Rate 2.07* 12.02* 12.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 40,239,641.78 36,566,553.12 36,566,553.12
Indirect costs based on rate ** 832,960.58 4,395,299.69 4,395,299.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 734,155.93 4,274,090.59 4,274,090.59
2016-2017 Fixed Carry Forward -135,098.91 21,572.26 21,572.26
Total Indirect Costs 869,254.84 4,252,518.33 4,252,518.33
Over/(Under) Recovery -36,294.26 142,781.36 142,781.36
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 734,155.93 4,274,090.59 4,274,090.59
2020-2021 Fixed Carry Forward -36,294.26 142,781.36 142,781.36 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 770,450.19 4,131,309.23 4,131,309.23 (Numerator)
Direct Costs 40,239,641.78 36,566,553.12 36,566,553.12
Rate for 2020-2021 ** 1.91* 11.30* 11.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 56 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11310 Form R0418
Buchanan Community Schools 401 WEST CHICAGO ST BUCHANAN, MI 49107
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 815,907.83 2,110,625.36 2,110,625.36
2016-2017 Fixed Carry Forward -106,487.51 0.00 -125,097.99
Total Indirect Costs 922,395.34 2,110,625.36 2,235,723.35
2016-2017 Direct Costs 14,159,367.27 13,225,073.74 13,225,073.74
2018-2019 Rate 6.51* 15.96* 16.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,228,274.24 13,684,317.71 13,684,317.71
Indirect costs based on rate ** 991,360.65 2,052,647.66 2,314,018.12 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 648,804.40 2,192,760.93 2,192,760.93
2016-2017 Fixed Carry Forward -106,487.51 0.00 -125,097.99
Total Indirect Costs 755,291.91 2,192,760.93 2,317,858.92
Over/(Under) Recovery 236,068.74 0.00 -3,840.80
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 648,804.40 2,192,760.93 2,192,760.93
2020-2021 Fixed Carry Forward 236,068.74 0.00 -3,840.80 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 412,735.66 2,192,760.93 2,196,601.73 (Numerator)
Direct Costs 15,228,274.24 13,684,317.71 13,684,317.71
Rate for 2020-2021 ** 2.71* 16.02* 16.05**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 57 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11320 Form R0418
Watervliet School District 450 EAST SAINT JOSEPH ST WATERVLIET, MI 49098
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 646,049.41 1,889,793.09 1,889,793.09
2016-2017 Fixed Carry Forward -128,532.29 -406,643.17 -406,190.20
Total Indirect Costs 774,581.70 2,296,436.26 2,295,983.29
2016-2017 Direct Costs 12,802,443.19 11,558,699.51 11,558,699.51
2018-2019 Rate 6.05* 19.87* 19.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,649,026.81 12,651,514.11 12,651,514.11
Indirect costs based on rate ** 825,766.12 1,897,727.12 2,512,590.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 574,101.86 1,571,614.56 1,571,614.56
2016-2017 Fixed Carry Forward -128,532.29 -406,643.17 -406,190.20
Total Indirect Costs 702,634.15 1,978,257.73 1,977,804.76
Over/(Under) Recovery 123,131.97 0.00 534,785.94
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 574,101.86 1,571,614.56 1,571,614.56
2020-2021 Fixed Carry Forward 123,131.97 0.00 534,785.94 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 450,969.89 1,571,614.56 1,036,828.62 (Numerator)
Direct Costs 13,649,026.81 12,651,514.11 12,651,514.11
Rate for 2020-2021 ** 3.30* 12.42* 8.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 58 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11330 Form R0418
Coloma Community Schools P.O. Box 550 Coloma, MI 49038
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 353,982.23 1,535,390.35 1,535,390.35
2016-2017 Fixed Carry Forward -16,126.93 14,334.92 14,334.92
Total Indirect Costs 370,109.16 1,521,055.43 1,521,055.43
2016-2017 Direct Costs 14,739,720.00 13,558,311.88 13,558,311.88
2018-2019 Rate 2.51* 11.22* 11.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,749,231.92 11,647,292.97 11,647,292.97
Indirect costs based on rate ** 320,005.72 1,306,826.27 1,306,826.27 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 479,642.06 1,581,581.01 1,581,581.01
2016-2017 Fixed Carry Forward -16,126.93 14,334.92 14,334.92
Total Indirect Costs 495,768.99 1,567,246.09 1,567,246.09
Over/(Under) Recovery -175,763.27 -260,419.82 -260,419.82
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 479,642.06 1,581,581.01 1,581,581.01
2020-2021 Fixed Carry Forward -175,763.27 -260,419.82 -260,419.82 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 655,405.33 1,842,000.83 1,842,000.83 (Numerator)
Direct Costs 12,749,231.92 11,647,292.97 11,647,292.97
Rate for 2020-2021 ** 5.14* 15.81* 15.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 59 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11340 Form R0418
Bridgman Public Schools 9964 GAST RD BRIDGMAN, MI 49106
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 363,653.66 1,306,460.48 1,306,460.48
2016-2017 Fixed Carry Forward 23,741.74 -96,930.62 -97,421.38
Total Indirect Costs 339,911.92 1,403,391.10 1,403,881.86
2016-2017 Direct Costs 11,168,385.28 10,225,578.46 10,225,578.46
2018-2019 Rate 3.04* 13.72* 13.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,058,855.46 10,851,934.31 10,851,934.31
Indirect costs based on rate ** 366,589.21 1,488,885.39 1,489,970.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 312,684.66 1,519,605.81 1,519,605.81
2016-2017 Fixed Carry Forward 23,741.74 -96,930.62 -97,421.38
Total Indirect Costs 288,942.92 1,616,536.43 1,617,027.19
Over/(Under) Recovery 77,646.29 -127,651.04 -127,056.61
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 312,684.66 1,519,605.81 1,519,605.81
2020-2021 Fixed Carry Forward 77,646.29 -127,651.04 -127,056.61 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 235,038.37 1,647,256.85 1,646,662.42 (Numerator)
Direct Costs 12,058,855.46 10,851,934.31 10,851,934.31
Rate for 2020-2021 ** 1.95* 15.18* 15.17**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 60 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11670 Form R0418
Hagar Township S/D #6 P.O. Box 133 Riverside, MI 49084
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 57,036.85 57,036.85
2016-2017 Fixed Carry Forward 0.00 -25,572.30 -25,572.30
Total Indirect Costs 0.00 82,609.15 82,609.15
2016-2017 Direct Costs 630,680.02 573,643.17 573,643.17
2018-2019 Rate 0.00* 14.40* 14.40**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 793,552.50 712,398.07 712,398.07
Indirect costs based on rate ** 0.00 102,585.32 102,585.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 81,154.43 81,154.43
2016-2017 Fixed Carry Forward 0.00 -25,572.30 -25,572.30
Total Indirect Costs 0.00 106,726.73 106,726.73
Over/(Under) Recovery 0.00 -4,141.41 -4,141.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 81,154.43 81,154.43
2020-2021 Fixed Carry Forward 0.00 -4,141.41 -4,141.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 85,295.84 85,295.84 (Numerator)
Direct Costs 793,552.50 712,398.07 712,398.07
Rate for 2020-2021 ** 0.00* 11.97* 11.97**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 61 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11830 Form R0418
Sodus Township S/D #5 4439 RIVER RD SODUS, MI 49126
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 50,309.33 50,309.33
2016-2017 Fixed Carry Forward 0.00 -577.83 -577.83
Total Indirect Costs 0.00 50,887.16 50,887.16
2016-2017 Direct Costs 731,213.72 680,904.39 680,904.39
2018-2019 Rate 0.00* 7.47* 7.47**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 732,312.59 625,939.88 625,939.88
Indirect costs based on rate ** 0.00 46,757.71 46,757.71 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,793.51 112,166.22 112,166.22
2016-2017 Fixed Carry Forward 0.00 -577.83 -577.83
Total Indirect Costs 5,793.51 112,744.05 112,744.05
Over/(Under) Recovery 0.00 -65,986.34 -65,986.34
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,793.51 112,166.22 112,166.22
2020-2021 Fixed Carry Forward 0.00 -65,986.34 -65,986.34 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,793.51 178,152.56 178,152.56 (Numerator)
Direct Costs 732,312.59 625,939.88 625,939.88
Rate for 2020-2021 ** 0.79* 28.46* 28.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 62 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11901 Form R0418
Countryside Academy 4800 MEADOWBROOK RD BENTON HARBOR, MI 49022
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 128,015.05 415,715.00 415,715.00
2016-2017 Fixed Carry Forward 3,974.32 22,794.64 22,794.64
Total Indirect Costs 124,040.73 392,920.36 392,920.36
2016-2017 Direct Costs 5,530,719.31 5,243,019.36 5,243,019.36
2018-2019 Rate 2.24* 7.49* 7.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,245,726.52 5,920,468.63 5,920,468.63
Indirect costs based on rate ** 139,904.27 443,443.10 443,443.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 140,561.10 465,818.99 465,818.99
2016-2017 Fixed Carry Forward 3,974.32 22,794.64 22,794.64
Total Indirect Costs 136,586.78 443,024.35 443,024.35
Over/(Under) Recovery 3,317.49 418.75 418.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 140,561.10 465,818.99 465,818.99
2020-2021 Fixed Carry Forward 3,317.49 418.75 418.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 137,243.61 465,400.24 465,400.24 (Numerator)
Direct Costs 6,245,726.52 5,920,468.63 5,920,468.63
Rate for 2020-2021 ** 2.20* 7.86* 7.86**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 63 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11903 Form R0418
Benton Harbor Charter School Academy 455 RIVERVIEW DR STE 1 BENTON HARBOR, MI 49022
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 20,047.59 341,003.31 341,003.31
2016-2017 Fixed Carry Forward -11,813.30 -45,500.89 -48,416.68
Total Indirect Costs 31,860.89 386,504.20 389,419.99
2016-2017 Direct Costs 3,351,749.79 3,030,794.07 3,030,794.07
2018-2019 Rate 0.95* 12.75* 12.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,625,550.80 4,190,382.83 4,190,382.83
Indirect costs based on rate ** 43,942.73 534,273.81 538,464.19 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 16,926.94 452,094.91 452,094.91
2016-2017 Fixed Carry Forward -11,813.30 -45,500.89 -48,416.68
Total Indirect Costs 28,740.24 497,595.80 500,511.59
Over/(Under) Recovery 15,202.49 36,678.01 37,952.60
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 16,926.94 452,094.91 452,094.91
2020-2021 Fixed Carry Forward 15,202.49 36,678.01 37,952.60 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,724.45 415,416.90 414,142.31 (Numerator)
Direct Costs 4,625,550.80 4,190,382.83 4,190,382.83
Rate for 2020-2021 ** 0.04* 9.91* 9.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 64 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 11904 Form R0418
Mildred C. Wells Preparatory Academy 248 9TH ST BENTON HARBOR, MI 49022
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 83,252.94 511,054.89 511,054.89
2016-2017 Fixed Carry Forward 19,394.64 0.00 0.00
Total Indirect Costs 63,858.30 511,054.89 511,054.89
2016-2017 Direct Costs 2,014,296.81 1,586,494.86 1,586,494.86
2018-2019 Rate 3.17* 32.21* 32.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,140,002.67 1,677,806.90 1,677,806.90
Indirect costs based on rate ** 67,838.08 251,671.04 419,451.73 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 88,989.07 551,184.84 551,184.84
2016-2017 Fixed Carry Forward 19,394.64 0.00 0.00
Total Indirect Costs 69,594.43 551,184.84 551,184.84
Over/(Under) Recovery -1,756.35 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 88,989.07 551,184.84 551,184.84
2020-2021 Fixed Carry Forward -1,756.35 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 90,745.42 551,184.84 551,184.84 (Numerator)
Direct Costs 2,140,002.67 1,677,806.90 1,677,806.90
Rate for 2020-2021 ** 4.24* 32.85* 32.85**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 65 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 12000 Form R0418
Branch ISD 370 MORSE ST COLDWATER, MI 49036
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,071,354.88 2,159,488.38 2,159,488.38
2016-2017 Fixed Carry Forward 162,603.97 0.00 562,943.43
Total Indirect Costs 908,750.91 2,159,488.38 1,596,544.95
2016-2017 Direct Costs 19,665,897.20 18,577,763.70 18,577,763.70
2018-2019 Rate 4.62* 11.62* 8.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,437,381.98 19,445,578.95 19,445,578.95
Indirect costs based on rate ** 944,207.05 2,259,576.27 1,670,375.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,084,647.43 2,076,450.46 2,076,450.46
2016-2017 Fixed Carry Forward 162,603.97 0.00 562,943.43
Total Indirect Costs 922,043.46 2,076,450.46 1,513,507.03
Over/(Under) Recovery 22,163.59 183,125.81 156,868.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,084,647.43 2,076,450.46 2,076,450.46
2020-2021 Fixed Carry Forward 22,163.59 183,125.81 156,868.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,062,483.84 1,893,324.65 1,919,582.26 (Numerator)
Direct Costs 20,437,381.98 19,445,578.95 19,445,578.95
Rate for 2020-2021 ** 5.20* 9.74* 9.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 66 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 12010 Form R0418
Coldwater Community Schools 401 SAUK RIVER DR COLDWATER, MI 49036
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 876,978.38 3,022,967.12 3,022,967.12
2016-2017 Fixed Carry Forward -247,274.77 -366,626.53 -368,233.54
Total Indirect Costs 1,124,253.15 3,389,593.65 3,391,200.66
2016-2017 Direct Costs 24,765,585.25 22,619,596.51 22,619,596.51
2018-2019 Rate 4.54* 14.99* 14.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,588,793.83 24,364,746.03 24,364,746.03
Indirect costs based on rate ** 1,207,131.24 3,652,275.43 3,652,275.43 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 939,463.23 3,163,511.03 3,163,511.03
2016-2017 Fixed Carry Forward -247,274.77 -366,626.53 -368,233.54
Total Indirect Costs 1,186,738.00 3,530,137.56 3,531,744.57
Over/(Under) Recovery 20,393.24 122,137.87 120,530.86
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 939,463.23 3,163,511.03 3,163,511.03
2020-2021 Fixed Carry Forward 20,393.24 122,137.87 120,530.86 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 919,069.99 3,041,373.16 3,042,980.17 (Numerator)
Direct Costs 26,588,793.83 24,364,746.03 24,364,746.03
Rate for 2020-2021 ** 3.46* 12.48* 12.49**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 67 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 12020 Form R0418
Bronson Community School District 501 E CHICAGO ST BRONSON, MI 49028
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 369,178.31 1,252,181.84 1,252,181.84
2016-2017 Fixed Carry Forward 22,550.28 0.00 22,122.28
Total Indirect Costs 346,628.03 1,252,181.84 1,230,059.56
2016-2017 Direct Costs 8,905,323.50 8,022,319.97 8,022,319.97
2018-2019 Rate 3.89* 15.61* 15.33**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,053,282.23 8,273,897.34 8,273,897.34
Indirect costs based on rate ** 352,172.68 1,241,084.60 1,268,388.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 392,464.39 1,171,849.28 1,171,849.28
2016-2017 Fixed Carry Forward 22,550.28 0.00 22,122.28
Total Indirect Costs 369,914.11 1,171,849.28 1,149,727.00
Over/(Under) Recovery -17,741.43 0.00 118,661.46
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 392,464.39 1,171,849.28 1,171,849.28
2020-2021 Fixed Carry Forward -17,741.43 0.00 118,661.46 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 410,205.82 1,171,849.28 1,053,187.82 (Numerator)
Direct Costs 9,053,282.23 8,273,897.34 8,273,897.34
Rate for 2020-2021 ** 4.53* 14.16* 12.73**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 68 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 12040 Form R0418
Quincy Community Schools 1 EDUCATIONAL PKWY QUINCY, MI 49082
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 417,403.75 1,348,046.53 1,348,046.53
2016-2017 Fixed Carry Forward -73,934.70 -140,872.14 -162,422.60
Total Indirect Costs 491,338.45 1,488,918.67 1,510,469.13
2016-2017 Direct Costs 10,619,040.74 9,688,397.96 9,688,397.96
2018-2019 Rate 4.63* 15.37* 15.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,258,803.51 10,190,800.02 10,190,800.02
Indirect costs based on rate ** 521,282.60 1,528,620.00 1,588,745.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 423,334.61 1,491,338.10 1,491,338.10
2016-2017 Fixed Carry Forward -73,934.70 -140,872.14 -162,422.60
Total Indirect Costs 497,269.31 1,632,210.24 1,653,760.70
Over/(Under) Recovery 24,013.29 0.00 -65,014.98
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 423,334.61 1,491,338.10 1,491,338.10
2020-2021 Fixed Carry Forward 24,013.29 0.00 -65,014.98 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 399,321.32 1,491,338.10 1,556,353.08 (Numerator)
Direct Costs 11,258,803.51 10,190,800.02 10,190,800.02
Rate for 2020-2021 ** 3.55* 14.63* 15.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 69 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 12901 Form R0418
Pansophia Academy 52 ABBOTT AVE COLDWATER, MI 49036
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 121,609.00 365,255.00 365,255.00
2016-2017 Fixed Carry Forward -11,813.03 22,287.30 20,579.80
Total Indirect Costs 133,422.03 342,967.70 344,675.20
2016-2017 Direct Costs 3,231,636.00 2,987,990.00 2,987,990.00
2018-2019 Rate 4.13* 11.48* 11.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,348,146.00 3,130,212.00 3,130,212.00
Indirect costs based on rate ** 138,278.43 359,348.34 361,226.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 114,561.00 332,495.00 332,495.00
2016-2017 Fixed Carry Forward -11,813.03 22,287.30 20,579.80
Total Indirect Costs 126,374.03 310,207.70 311,915.20
Over/(Under) Recovery 11,904.40 49,140.64 49,311.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 114,561.00 332,495.00 332,495.00
2020-2021 Fixed Carry Forward 11,904.40 49,140.64 49,311.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 102,656.60 283,354.36 283,183.74 (Numerator)
Direct Costs 3,348,146.00 3,130,212.00 3,130,212.00
Rate for 2020-2021 ** 3.07* 9.05* 9.05**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 70 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13000 Form R0418
Calhoun Intermediate School District 17111 G DR N MARSHALL, MI 49068
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,688,650.45 6,462,319.00 6,462,319.00
2016-2017 Fixed Carry Forward 489,308.45 0.00 485,641.36
Total Indirect Costs 4,199,342.00 6,462,319.00 5,976,677.64
2016-2017 Direct Costs 43,921,504.16 42,147,835.61 42,147,835.61
2018-2019 Rate 9.56* 15.33* 14.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 53,702,770.21 52,081,049.19 52,081,049.19
Indirect costs based on rate ** 5,133,984.83 7,812,157.38 7,385,092.78 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,773,032.37 6,394,753.39 6,394,753.39
2016-2017 Fixed Carry Forward 489,308.45 0.00 485,641.36
Total Indirect Costs 4,283,723.92 6,394,753.39 5,909,112.03
Over/(Under) Recovery 850,260.91 0.00 1,475,980.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,773,032.37 6,394,753.39 6,394,753.39
2020-2021 Fixed Carry Forward 850,260.91 0.00 1,475,980.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,922,771.46 6,394,753.39 4,918,772.64 (Numerator)
Direct Costs 53,702,770.21 52,081,049.19 52,081,049.19
Rate for 2020-2021 ** 7.30* 12.28* 9.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 71 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13020 Form R0418
Battle Creek Public Schools 3 VAN BUREN ST W BATTLE CREEK, MI 49017
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,012,457.63 9,721,228.67 9,721,228.67
2016-2017 Fixed Carry Forward -562,098.28 0.00 -888,777.19
Total Indirect Costs 3,574,555.91 9,721,228.67 10,610,005.86
2016-2017 Direct Costs 49,554,393.24 42,705,122.20 42,705,122.20
2018-2019 Rate 7.21* 22.76* 24.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 51,091,084.36 44,441,369.88 44,441,369.88
Indirect costs based on rate ** 3,683,667.18 6,666,205.48 11,039,236.28 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,615,781.38 10,092,224.34 10,092,224.34
2016-2017 Fixed Carry Forward -562,098.28 0.00 -888,777.19
Total Indirect Costs 4,177,879.66 10,092,224.34 10,981,001.53
Over/(Under) Recovery -494,212.48 0.00 58,234.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,615,781.38 10,092,224.34 10,092,224.34
2020-2021 Fixed Carry Forward -494,212.48 0.00 58,234.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,109,993.86 10,092,224.34 10,033,989.59 (Numerator)
Direct Costs 51,091,084.36 44,441,369.88 44,441,369.88
Rate for 2020-2021 ** 8.04* 22.71* 22.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 72 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13050 Form R0418
Athens Area Schools 4320 K DR S EAST LEROY, MI 49051
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 217,409.35 659,490.95 659,490.95
2016-2017 Fixed Carry Forward -25,742.56 0.00 9,471.57
Total Indirect Costs 243,151.91 659,490.95 650,019.38
2016-2017 Direct Costs 4,978,422.46 4,536,340.86 4,536,340.86
2018-2019 Rate 4.88* 14.54* 14.33**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,074,954.88 4,570,236.18 4,570,236.18
Indirect costs based on rate ** 247,657.80 664,512.34 654,914.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 222,022.41 726,741.11 726,741.11
2016-2017 Fixed Carry Forward -25,742.56 0.00 9,471.57
Total Indirect Costs 247,764.97 726,741.11 717,269.54
Over/(Under) Recovery -107.17 -62,228.77 -62,354.70
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 222,022.41 726,741.11 726,741.11
2020-2021 Fixed Carry Forward -107.17 -62,228.77 -62,354.70 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 222,129.58 788,969.88 789,095.81 (Numerator)
Direct Costs 5,074,954.88 4,570,236.18 4,570,236.18
Rate for 2020-2021 ** 4.38* 17.26* 17.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 73 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13070 Form R0418
Harper Creek Community Schools 7454 B DR N BATTLE CREEK, MI 49014
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 851,391.82 3,528,655.80 3,528,655.80
2016-2017 Fixed Carry Forward 48,092.83 0.00 381,865.06
Total Indirect Costs 803,298.99 3,528,655.80 3,146,790.74
2016-2017 Direct Costs 26,310,231.62 23,632,967.64 23,632,967.64
2018-2019 Rate 3.05* 14.93* 13.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 28,677,098.69 25,743,297.37 25,743,297.37
Indirect costs based on rate ** 874,651.51 3,843,474.30 3,429,007.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 997,367.83 3,931,169.15 3,931,169.15
2016-2017 Fixed Carry Forward 48,092.83 0.00 381,865.06
Total Indirect Costs 949,275.00 3,931,169.15 3,549,304.09
Over/(Under) Recovery -74,623.49 -87,694.85 -120,296.88
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 997,367.83 3,931,169.15 3,931,169.15
2020-2021 Fixed Carry Forward -74,623.49 -87,694.85 -120,296.88 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,071,991.32 4,018,864.00 4,051,466.03 (Numerator)
Direct Costs 28,677,098.69 25,743,297.37 25,743,297.37
Rate for 2020-2021 ** 3.74* 15.61* 15.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 74 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13080 Form R0418
Homer Community School District 403 SOUTH HILLSDALE ST HOMER, MI 49245
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 545,842.65 1,606,008.44 1,606,008.44
2016-2017 Fixed Carry Forward -139,715.31 -500,936.57 -481,250.70
Total Indirect Costs 685,557.96 2,106,945.01 2,087,259.14
2016-2017 Direct Costs 9,213,583.47 8,265,309.41 8,265,309.41
2018-2019 Rate 7.44* 25.49* 25.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,913,375.13 9,078,781.03 9,078,781.03
Indirect costs based on rate ** 737,555.11 1,361,817.15 2,269,695.26 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 524,498.82 1,359,092.92 1,359,092.92
2016-2017 Fixed Carry Forward -139,715.31 -500,936.57 -481,250.70
Total Indirect Costs 664,214.13 1,860,029.49 1,840,343.62
Over/(Under) Recovery 73,340.98 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 524,498.82 1,359,092.92 1,359,092.92
2020-2021 Fixed Carry Forward 73,340.98 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 451,157.84 1,359,092.92 1,359,092.92 (Numerator)
Direct Costs 9,913,375.13 9,078,781.03 9,078,781.03
Rate for 2020-2021 ** 4.55* 14.97* 14.97**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 75 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13090 Form R0418
Lakeview Sch. District (Calhoun) 15 ARBOR ST BATTLE CREEK, MI 49015
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,538,003.52 4,842,267.87 4,842,267.87
2016-2017 Fixed Carry Forward -84,621.60 -147,405.94 -143,671.54
Total Indirect Costs 1,622,625.12 4,989,673.81 4,985,939.41
2016-2017 Direct Costs 37,418,211.95 34,488,445.44 34,488,445.44
2018-2019 Rate 4.34* 14.47* 14.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 38,719,477.89 35,107,590.58 35,107,590.58
Indirect costs based on rate ** 1,680,425.34 5,080,068.36 5,076,557.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,837,752.26 5,278,613.54 5,278,613.54
2016-2017 Fixed Carry Forward -84,621.60 -147,405.94 -143,671.54
Total Indirect Costs 1,922,373.86 5,426,019.48 5,422,285.08
Over/(Under) Recovery -241,948.52 -345,951.12 -345,727.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,837,752.26 5,278,613.54 5,278,613.54
2020-2021 Fixed Carry Forward -241,948.52 -345,951.12 -345,727.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,079,700.78 5,624,564.66 5,624,341.02 (Numerator)
Direct Costs 38,719,477.89 35,107,590.58 35,107,590.58
Rate for 2020-2021 ** 5.37* 16.02* 16.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 76 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13095 Form R0418
Mar Lee School District 21236 H DR N MARSHALL, MI 49068
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 125,105.02 287,997.40 287,997.40
2016-2017 Fixed Carry Forward -53,918.51 -35,378.05 -35,378.05
Total Indirect Costs 179,023.53 323,375.45 323,375.45
2016-2017 Direct Costs 2,812,923.90 2,650,031.52 2,650,031.52
2018-2019 Rate 6.36* 12.20* 12.20**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,907,540.18 2,707,868.08 2,707,868.08
Indirect costs based on rate ** 184,919.56 330,359.91 330,359.91 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 105,725.68 305,397.78 305,397.78
2016-2017 Fixed Carry Forward -53,918.51 -35,378.05 -35,378.05
Total Indirect Costs 159,644.19 340,775.83 340,775.83
Over/(Under) Recovery 25,275.37 -10,415.92 -10,415.92
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 105,725.68 305,397.78 305,397.78
2020-2021 Fixed Carry Forward 25,275.37 -10,415.92 -10,415.92 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 80,450.31 315,813.70 315,813.70 (Numerator)
Direct Costs 2,907,540.18 2,707,868.08 2,707,868.08
Rate for 2020-2021 ** 2.77* 11.66* 11.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 77 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13110 Form R0418
Marshall Public Schools 100 EAST GREEN ST MARSHALL, MI 49068
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,003,011.52 3,592,383.89 3,592,383.89
2016-2017 Fixed Carry Forward -67,350.71 21,897.68 -13,740.12
Total Indirect Costs 1,070,362.23 3,570,486.21 3,606,124.01
2016-2017 Direct Costs 27,705,992.05 25,116,619.68 25,116,619.68
2018-2019 Rate 3.86* 14.22* 14.36**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 29,725,116.16 26,768,555.21 26,768,555.21
Indirect costs based on rate ** 1,147,389.48 3,806,488.55 3,843,964.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,088,456.78 4,045,017.73 4,045,017.73
2016-2017 Fixed Carry Forward -67,350.71 21,897.68 -13,740.12
Total Indirect Costs 1,155,807.49 4,023,120.05 4,058,757.85
Over/(Under) Recovery -8,418.01 -216,631.50 -214,793.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,088,456.78 4,045,017.73 4,045,017.73
2020-2021 Fixed Carry Forward -8,418.01 -216,631.50 -214,793.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,096,874.79 4,261,649.23 4,259,811.05 (Numerator)
Direct Costs 29,725,116.16 26,768,555.21 26,768,555.21
Rate for 2020-2021 ** 3.69* 15.92* 15.91**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 78 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13120 Form R0418
Pennfield Schools 8587 PENNFIELD RD BATTLE CREEK, MI 49017
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 608,987.67 2,114,711.87 2,114,711.87
2016-2017 Fixed Carry Forward -1,404.88 0.00 461,083.81
Total Indirect Costs 610,392.55 2,114,711.87 1,653,628.06
2016-2017 Direct Costs 18,680,137.06 17,174,412.86 17,174,412.86
2018-2019 Rate 3.27* 12.31* 9.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,307,583.12 18,619,934.44 18,619,934.44
Indirect costs based on rate ** 664,057.97 2,292,113.93 1,793,099.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 689,698.29 2,377,346.97 2,377,346.97
2016-2017 Fixed Carry Forward -1,404.88 0.00 461,083.81
Total Indirect Costs 691,103.17 2,377,346.97 1,916,263.16
Over/(Under) Recovery -27,045.20 -85,233.04 -123,163.47
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 689,698.29 2,377,346.97 2,377,346.97
2020-2021 Fixed Carry Forward -27,045.20 -85,233.04 -123,163.47 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 716,743.49 2,462,580.01 2,500,510.44 (Numerator)
Direct Costs 20,307,583.12 18,619,934.44 18,619,934.44
Rate for 2020-2021 ** 3.53* 13.23* 13.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 79 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13130 Form R0418
Tekonsha Community Schools 245 SOUTH ELM ST TEKONSHA, MI 49092
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 141,882.49 370,929.34 370,929.34
2016-2017 Fixed Carry Forward -3,424.98 0.00 -4,235.10
Total Indirect Costs 145,307.47 370,929.34 375,164.44
2016-2017 Direct Costs 2,553,930.13 2,324,883.28 2,324,883.28
2018-2019 Rate 5.69* 15.95* 16.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,583,493.22 2,364,163.08 2,364,163.08
Indirect costs based on rate ** 147,000.76 354,624.46 381,575.92 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 146,523.00 365,853.14 365,853.14
2016-2017 Fixed Carry Forward -3,424.98 0.00 -4,235.10
Total Indirect Costs 149,947.98 365,853.14 370,088.24
Over/(Under) Recovery -2,947.22 0.00 11,487.68
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 146,523.00 365,853.14 365,853.14
2020-2021 Fixed Carry Forward -2,947.22 0.00 11,487.68 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 149,470.22 365,853.14 354,365.46 (Numerator)
Direct Costs 2,583,493.22 2,364,163.08 2,364,163.08
Rate for 2020-2021 ** 5.79* 15.47* 14.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 80 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13135 Form R0418
Union City Community Schools 430 SAINT JOSEPH ST UNION CITY, MI 49094
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 602,368.35 1,800,822.17 1,800,822.17
2016-2017 Fixed Carry Forward 14,481.47 0.00 127,019.08
Total Indirect Costs 587,886.88 1,800,822.17 1,673,803.09
2016-2017 Direct Costs 10,013,329.14 8,814,875.32 8,814,875.32
2018-2019 Rate 5.87* 20.43* 18.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,860,127.68 9,026,995.97 9,026,995.97
Indirect costs based on rate ** 578,789.49 1,354,049.40 1,714,226.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 497,299.98 1,330,431.69 1,330,431.69
2016-2017 Fixed Carry Forward 14,481.47 0.00 127,019.08
Total Indirect Costs 482,818.51 1,330,431.69 1,203,412.61
Over/(Under) Recovery 95,970.98 0.00 510,813.92
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 497,299.98 1,330,431.69 1,330,431.69
2020-2021 Fixed Carry Forward 95,970.98 0.00 510,813.92 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 401,329.00 1,330,431.69 819,617.77 (Numerator)
Direct Costs 9,860,127.68 9,026,995.97 9,026,995.97
Rate for 2020-2021 ** 4.07* 14.74* 9.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 81 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13900 Form R0418
Battle Creek Montessori Academy 399 20TH ST N SPRINGFIELD, MI 49037
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 34,233.97 155,566.84 155,566.84
2016-2017 Fixed Carry Forward -11,317.67 -18,949.63 -18,949.63
Total Indirect Costs 45,551.64 174,516.47 174,516.47
2016-2017 Direct Costs 1,096,473.55 975,140.68 975,140.68
2018-2019 Rate 4.15* 17.90* 17.90**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,321,290.28 1,188,735.99 1,188,735.99
Indirect costs based on rate ** 54,833.55 178,310.40 212,783.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 39,686.53 172,240.82 172,240.82
2016-2017 Fixed Carry Forward -11,317.67 -18,949.63 -18,949.63
Total Indirect Costs 51,004.20 191,190.45 191,190.45
Over/(Under) Recovery 3,829.35 0.00 21,593.29
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 39,686.53 172,240.82 172,240.82
2020-2021 Fixed Carry Forward 3,829.35 0.00 21,593.29 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 35,857.18 172,240.82 150,647.53 (Numerator)
Direct Costs 1,321,290.28 1,188,735.99 1,188,735.99
Rate for 2020-2021 ** 2.71* 14.49* 12.67**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 82 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13901 Form R0418
Arbor Academy 55 ARBOR ST BATTLE CREEK, MI 49015
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 455,796.72 826,778.04 826,778.04
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 455,796.72 826,778.04 826,778.04
2016-2017 Direct Costs 1,625,936.91 1,254,955.59 1,254,955.59
2018-2019 Rate 28.03* 65.88* 65.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,698,991.16 1,319,960.32 1,319,960.32
Indirect costs based on rate ** 254,848.67 197,994.05 329,990.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 481,468.05 860,498.89 860,498.89
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 481,468.05 860,498.89 860,498.89
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 481,468.05 860,498.89 860,498.89
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 481,468.05 860,498.89 860,498.89 (Numerator)
Direct Costs 1,698,991.16 1,319,960.32 1,319,960.32
Rate for 2020-2021 ** 28.34* 65.19* 65.19**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 83 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13902 Form R0418
Endeavor Charter Academy 380 HELMER RD N SPRINGFIELD, MI 49037
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 529,721.00 1,536,193.00 1,536,193.00
2016-2017 Fixed Carry Forward -209,189.33 0.00 0.00
Total Indirect Costs 738,910.33 1,536,193.00 1,536,193.00
2016-2017 Direct Costs 5,404,757.00 4,398,285.00 4,398,285.00
2018-2019 Rate 13.67* 34.93* 34.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,142,028.00 5,099,371.00 5,099,371.00
Indirect costs based on rate ** 839,615.23 764,905.65 1,274,842.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 481,852.00 1,524,509.00 1,524,509.00
2016-2017 Fixed Carry Forward -209,189.33 0.00 0.00
Total Indirect Costs 691,041.33 1,524,509.00 1,524,509.00
Over/(Under) Recovery 148,573.90 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 481,852.00 1,524,509.00 1,524,509.00
2020-2021 Fixed Carry Forward 148,573.90 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 333,278.10 1,524,509.00 1,524,509.00 (Numerator)
Direct Costs 6,142,028.00 5,099,371.00 5,099,371.00
Rate for 2020-2021 ** 5.43* 29.90* 29.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 84 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13903 Form R0418
Marshall Academy 18203 HOMER RD MARSHALL, MI 49068
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 96,709.00 267,236.00 267,236.00
2016-2017 Fixed Carry Forward -69,411.37 0.00 -15,604.74
Total Indirect Costs 166,120.37 267,236.00 282,840.74
2016-2017 Direct Costs 1,763,533.00 1,593,006.00 1,593,006.00
2018-2019 Rate 9.42* 16.78* 17.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,871,433.91 1,692,294.37 1,692,294.37
Indirect costs based on rate ** 176,289.07 253,844.16 300,551.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 98,364.11 277,503.65 277,503.65
2016-2017 Fixed Carry Forward -69,411.37 0.00 -15,604.74
Total Indirect Costs 167,775.48 277,503.65 293,108.39
Over/(Under) Recovery 8,513.59 0.00 7,443.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 98,364.11 277,503.65 277,503.65
2020-2021 Fixed Carry Forward 8,513.59 0.00 7,443.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 89,850.52 277,503.65 270,060.56 (Numerator)
Direct Costs 1,871,433.91 1,692,294.37 1,692,294.37
Rate for 2020-2021 ** 4.80* 16.40* 15.96**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 85 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 13904 Form R0418
Battle Creek Area Learning Center 765 UPTON AVE SPRINGFIELD, MI 49037
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 69,420.24 136,116.61 136,116.61
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 69,420.24 136,116.61 136,116.61
2016-2017 Direct Costs 1,270,666.74 1,203,970.37 1,203,970.37
2018-2019 Rate 5.46* 11.31* 11.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,528,816.84 1,323,496.59 1,323,496.59
Indirect costs based on rate ** 83,473.40 149,687.46 149,687.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 87,190.23 292,510.48 292,510.48
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 87,190.23 292,510.48 292,510.48
Over/(Under) Recovery -3,716.83 -142,823.02 -142,823.02
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 87,190.23 292,510.48 292,510.48
2020-2021 Fixed Carry Forward -3,716.83 -142,823.02 -142,823.02 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 90,907.06 435,333.50 435,333.50 (Numerator)
Direct Costs 1,528,816.84 1,323,496.59 1,323,496.59
Rate for 2020-2021 ** 5.95* 32.89* 32.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 86 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 14000 Form R0418
Lewis Cass ISD 61682 DAILEY RD CASSOPOLIS, MI 49031
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 477,894.36 888,562.75 888,562.75
2016-2017 Fixed Carry Forward 134,751.58 201,261.88 184,270.62
Total Indirect Costs 343,142.78 687,300.87 704,292.13
2016-2017 Direct Costs 10,950,558.47 10,539,890.08 10,539,890.08
2018-2019 Rate 3.13* 6.52* 6.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,468,245.82 10,977,646.28 10,977,646.28
Indirect costs based on rate ** 358,956.09 715,742.54 733,306.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 726,742.86 1,217,342.40 1,217,342.40
2016-2017 Fixed Carry Forward 134,751.58 201,261.88 184,270.62
Total Indirect Costs 591,991.28 1,016,080.52 1,033,071.78
Over/(Under) Recovery -233,035.19 -300,337.98 -299,765.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 726,742.86 1,217,342.40 1,217,342.40
2020-2021 Fixed Carry Forward -233,035.19 -300,337.98 -299,765.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 959,778.05 1,517,680.38 1,517,107.41 (Numerator)
Direct Costs 11,468,245.82 10,977,646.28 10,977,646.28
Rate for 2020-2021 ** 8.37* 13.83* 13.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 87 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 14010 Form R0418
Cassopolis Public Schools 725 CENTER ST CASSOPOLIS, MI 49031
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 456,736.17 1,586,635.03 1,586,635.03
2016-2017 Fixed Carry Forward -43,027.78 0.00 0.00
Total Indirect Costs 499,763.95 1,586,635.03 1,586,635.03
2016-2017 Direct Costs 8,762,038.37 7,632,139.51 7,632,139.51
2018-2019 Rate 5.70* 20.79* 20.79**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,030,712.11 7,814,141.33 7,814,141.33
Indirect costs based on rate ** 514,750.59 1,172,121.20 1,624,559.98 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 549,363.44 1,765,934.22 1,765,934.22
2016-2017 Fixed Carry Forward -43,027.78 0.00 0.00
Total Indirect Costs 592,391.22 1,765,934.22 1,765,934.22
Over/(Under) Recovery -77,640.63 0.00 -141,374.24
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 549,363.44 1,765,934.22 1,765,934.22
2020-2021 Fixed Carry Forward -77,640.63 0.00 -141,374.24 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 627,004.07 1,765,934.22 1,907,308.46 (Numerator)
Direct Costs 9,030,712.11 7,814,141.33 7,814,141.33
Rate for 2020-2021 ** 6.94* 22.60* 24.41**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 88 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 14020 Form R0418
Dowagiac Union School District 243 S FRONT ST DOWAGIAC, MI 49047
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 872,367.67 2,469,925.18 2,469,925.18
2016-2017 Fixed Carry Forward 35,523.47 102,812.14 102,285.46
Total Indirect Costs 836,844.20 2,367,113.04 2,367,639.72
2016-2017 Direct Costs 20,716,372.42 19,118,814.91 19,118,814.91
2018-2019 Rate 4.04* 12.38* 12.38**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 21,808,345.16 19,983,752.06 19,983,752.06
Indirect costs based on rate ** 881,057.14 2,473,988.51 2,473,988.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 887,996.73 2,712,589.83 2,712,589.83
2016-2017 Fixed Carry Forward 35,523.47 102,812.14 102,285.46
Total Indirect Costs 852,473.26 2,609,777.69 2,610,304.37
Over/(Under) Recovery 28,583.88 -135,789.18 -136,315.86
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 887,996.73 2,712,589.83 2,712,589.83
2020-2021 Fixed Carry Forward 28,583.88 -135,789.18 -136,315.86 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 859,412.85 2,848,379.01 2,848,905.69 (Numerator)
Direct Costs 21,808,345.16 19,983,752.06 19,983,752.06
Rate for 2020-2021 ** 3.94* 14.25* 14.26**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 89 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 14030 Form R0418
Edwardsburg Public Schools 69410 SECTION ST EDWARDSBURG, MI 49112
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 845,986.23 2,805,995.03 2,805,995.03
2016-2017 Fixed Carry Forward -351,623.93 -187,682.81 -188,102.85
Total Indirect Costs 1,197,610.16 2,993,677.84 2,994,097.88
2016-2017 Direct Costs 22,436,157.99 20,476,149.19 20,476,149.19
2018-2019 Rate 5.34* 14.62* 14.62**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 23,936,496.13 21,695,068.14 21,695,068.14
Indirect costs based on rate ** 1,278,208.89 3,171,818.96 3,171,818.96 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 876,723.26 3,118,151.25 3,118,151.25
2016-2017 Fixed Carry Forward -351,623.93 -187,682.81 -188,102.85
Total Indirect Costs 1,228,347.19 3,305,834.06 3,306,254.10
Over/(Under) Recovery 49,861.70 -134,015.10 -134,435.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 876,723.26 3,118,151.25 3,118,151.25
2020-2021 Fixed Carry Forward 49,861.70 -134,015.10 -134,435.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 826,861.56 3,252,166.35 3,252,586.39 (Numerator)
Direct Costs 23,936,496.13 21,695,068.14 21,695,068.14
Rate for 2020-2021 ** 3.45* 14.99* 14.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 90 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 14050 Form R0418
Marcellus Community Schools P.O. Box 48 Marcellus, MI 49067
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 124,634.69 740,718.00 740,718.00
2016-2017 Fixed Carry Forward -7,237.89 0.00 104,695.84
Total Indirect Costs 131,872.58 740,718.00 636,022.16
2016-2017 Direct Costs 6,494,393.38 5,878,310.07 5,878,310.07
2018-2019 Rate 2.03* 12.60* 10.82**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,054,253.82 6,400,454.68 6,400,454.68
Indirect costs based on rate ** 143,201.35 806,457.29 692,529.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 160,697.79 814,496.93 814,496.93
2016-2017 Fixed Carry Forward -7,237.89 0.00 104,695.84
Total Indirect Costs 167,935.68 814,496.93 709,801.09
Over/(Under) Recovery -24,734.33 -8,039.64 -17,271.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 160,697.79 814,496.93 814,496.93
2020-2021 Fixed Carry Forward -24,734.33 -8,039.64 -17,271.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 185,432.12 822,536.57 831,768.82 (Numerator)
Direct Costs 7,054,253.82 6,400,454.68 6,400,454.68
Rate for 2020-2021 ** 2.63* 12.85* 13.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 91 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 15000 Form R0418
Charlevoix-Emmet ISD 8568 MERCER RD CHARLEVOIX, MI 49720
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,841,737.25 3,586,818.78 3,586,818.78
2016-2017 Fixed Carry Forward 0.00 0.00 -177,734.44
Total Indirect Costs 2,841,737.25 3,586,818.78 3,764,553.22
2016-2017 Direct Costs 18,248,134.79 17,503,053.26 17,503,053.26
2018-2019 Rate 15.57* 20.49* 21.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,189,841.96 17,540,050.26 17,540,050.26
Indirect costs based on rate ** 2,728,476.29 2,631,007.54 3,772,864.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,352,934.47 3,002,726.17 3,002,726.17
2016-2017 Fixed Carry Forward 0.00 0.00 -177,734.44
Total Indirect Costs 2,352,934.47 3,002,726.17 3,180,460.61
Over/(Under) Recovery 0.00 0.00 592,404.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,352,934.47 3,002,726.17 3,002,726.17
2020-2021 Fixed Carry Forward 0.00 0.00 592,404.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,352,934.47 3,002,726.17 2,410,321.97 (Numerator)
Direct Costs 18,189,841.96 17,540,050.26 17,540,050.26
Rate for 2020-2021 ** 12.94* 17.12* 13.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 92 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 15010 Form R0418
Beaver Island Community School 37895 KINGS HWY BEAVER ISLAND, MI 49782
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 35,060.49 223,505.52 223,505.52
2016-2017 Fixed Carry Forward 4,657.36 39,831.22 39,671.03
Total Indirect Costs 30,403.13 183,674.30 183,834.49
2016-2017 Direct Costs 2,080,294.40 1,891,849.37 1,891,849.37
2018-2019 Rate 1.46* 9.71* 9.72**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,917,325.09 1,689,578.65 1,689,578.65
Indirect costs based on rate ** 27,992.95 164,058.09 164,227.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 35,560.97 263,307.41 263,307.41
2016-2017 Fixed Carry Forward 4,657.36 39,831.22 39,671.03
Total Indirect Costs 30,903.61 223,476.19 223,636.38
Over/(Under) Recovery -2,910.66 -59,418.10 -59,409.34
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 35,560.97 263,307.41 263,307.41
2020-2021 Fixed Carry Forward -2,910.66 -59,418.10 -59,409.34 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 38,471.63 322,725.51 322,716.75 (Numerator)
Direct Costs 1,917,325.09 1,689,578.65 1,689,578.65
Rate for 2020-2021 ** 2.01* 19.10* 19.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 93 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 15020 Form R0418
Boyne City Public Schools 321 SOUTH PARK ST BOYNE CITY, MI 49712
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 250,591.15 1,755,833.92 1,755,833.92
2016-2017 Fixed Carry Forward 615.12 -291,191.73 -291,039.41
Total Indirect Costs 249,976.03 2,047,025.65 2,046,873.33
2016-2017 Direct Costs 12,792,042.38 11,286,799.61 11,286,799.61
2018-2019 Rate 1.95* 18.14* 18.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,761,343.41 12,384,299.26 12,384,299.26
Indirect costs based on rate ** 268,346.20 1,857,644.89 2,246,511.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 295,035.78 1,672,079.93 1,672,079.93
2016-2017 Fixed Carry Forward 615.12 -291,191.73 -291,039.41
Total Indirect Costs 294,420.66 1,963,271.66 1,963,119.34
Over/(Under) Recovery -26,074.46 0.00 283,392.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 295,035.78 1,672,079.93 1,672,079.93
2020-2021 Fixed Carry Forward -26,074.46 0.00 283,392.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 321,110.24 1,672,079.93 1,388,687.38 (Numerator)
Direct Costs 13,761,343.41 12,384,299.26 12,384,299.26
Rate for 2020-2021 ** 2.33* 13.50* 11.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 94 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 15030 Form R0418
Boyne Falls Public School District PO Box 356 Boyne Falls, MI 49713
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 64,858.35 299,952.40 299,952.40
2016-2017 Fixed Carry Forward -701.41 0.00 44,039.40
Total Indirect Costs 65,559.76 299,952.40 255,913.00
2016-2017 Direct Costs 2,675,120.88 2,440,026.83 2,440,026.83
2018-2019 Rate 2.45* 12.29* 10.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,921,407.59 2,676,769.35 2,676,769.35
Indirect costs based on rate ** 71,574.49 328,974.95 280,793.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 74,412.39 319,050.63 319,050.63
2016-2017 Fixed Carry Forward -701.41 0.00 44,039.40
Total Indirect Costs 75,113.80 319,050.63 275,011.23
Over/(Under) Recovery -3,539.31 9,924.32 5,781.87
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 74,412.39 319,050.63 319,050.63
2020-2021 Fixed Carry Forward -3,539.31 9,924.32 5,781.87 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 77,951.70 309,126.31 313,268.76 (Numerator)
Direct Costs 2,921,407.59 2,676,769.35 2,676,769.35
Rate for 2020-2021 ** 2.67* 11.55* 11.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 95 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 15050 Form R0418
Charlevoix Public Schools 104 EAST SAINT MARYS DR CHARLEVOIX, MI 49720
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 155,061.35 1,203,302.92 1,203,302.92
2016-2017 Fixed Carry Forward 0.00 -87,187.67 -86,836.01
Total Indirect Costs 155,061.35 1,290,490.59 1,290,138.93
2016-2017 Direct Costs 10,997,226.73 9,948,985.16 9,948,985.16
2018-2019 Rate 1.41* 12.97* 12.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,673,650.09 9,699,604.58 9,699,604.58
Indirect costs based on rate ** 150,498.47 1,258,038.71 1,258,038.71 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 184,100.61 1,158,146.12 1,158,146.12
2016-2017 Fixed Carry Forward 0.00 -87,187.67 -86,836.01
Total Indirect Costs 184,100.61 1,245,333.79 1,244,982.13
Over/(Under) Recovery -33,602.14 12,704.92 13,056.58
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 184,100.61 1,158,146.12 1,158,146.12
2020-2021 Fixed Carry Forward -33,602.14 12,704.92 13,056.58 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 217,702.75 1,145,441.20 1,145,089.54 (Numerator)
Direct Costs 10,673,650.09 9,699,604.58 9,699,604.58
Rate for 2020-2021 ** 2.04* 11.81* 11.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 96 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 15060 Form R0418
East Jordan Public Schools P.O. Box 399 East Jordan, MI 49727
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 139,919.28 764,134.16 764,134.16
2016-2017 Fixed Carry Forward -26,154.10 75,752.63 75,752.63
Total Indirect Costs 166,073.38 688,381.53 688,381.53
2016-2017 Direct Costs 8,761,460.60 8,137,245.72 8,137,245.72
2018-2019 Rate 1.90* 8.46* 8.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,643,958.48 8,820,684.65 8,820,684.65
Indirect costs based on rate ** 183,235.21 746,229.92 746,229.92 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 45,045.00 868,318.83 868,318.83
2016-2017 Fixed Carry Forward -26,154.10 75,752.63 75,752.63
Total Indirect Costs 71,199.10 792,566.20 792,566.20
Over/(Under) Recovery 112,036.11 -46,336.28 -46,336.28
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 45,045.00 868,318.83 868,318.83
2020-2021 Fixed Carry Forward 112,036.11 -46,336.28 -46,336.28 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -66,991.11 914,655.11 914,655.11 (Numerator)
Direct Costs 9,643,958.48 8,820,684.65 8,820,684.65
Rate for 2020-2021 ** 0.00* 10.37* 10.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 97 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 15901 Form R0418
Concord Academy - Boyne 401 EAST DIETZ RD BOYNE CITY, MI 49712
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 70,226.00 186,712.00 186,712.00
2016-2017 Fixed Carry Forward -6,456.52 0.00 -35,448.21
Total Indirect Costs 76,682.52 186,712.00 222,160.21
2016-2017 Direct Costs 1,035,798.00 919,312.00 919,312.00
2018-2019 Rate 7.40* 20.31* 24.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,031,212.00 917,151.00 917,151.00
Indirect costs based on rate ** 76,309.69 137,572.65 221,675.40 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 96,472.00 210,533.00 210,533.00
2016-2017 Fixed Carry Forward -6,456.52 0.00 -35,448.21
Total Indirect Costs 102,928.52 210,533.00 245,981.21
Over/(Under) Recovery -26,618.83 0.00 -24,305.81
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 96,472.00 210,533.00 210,533.00
2020-2021 Fixed Carry Forward -26,618.83 0.00 -24,305.81 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 123,090.83 210,533.00 234,838.81 (Numerator)
Direct Costs 1,031,212.00 917,151.00 917,151.00
Rate for 2020-2021 ** 11.94* 22.96* 25.61**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 98 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 15902 Form R0418
Charlevoix Montessori Academy for the Arts 115 WEST HURLBUT ST CHARLEVOIX, MI 49720
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 21,903.46 63,197.88 63,197.88
2016-2017 Fixed Carry Forward 9,587.29 0.00 -9,281.41
Total Indirect Costs 12,316.17 63,197.88 72,479.29
2016-2017 Direct Costs 475,693.60 434,399.18 434,399.18
2018-2019 Rate 2.59* 14.55* 16.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 519,673.69 468,147.86 468,147.86
Indirect costs based on rate ** 13,459.55 68,115.51 78,087.06 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 12,059.20 63,585.03 63,585.03
2016-2017 Fixed Carry Forward 9,587.29 0.00 -9,281.41
Total Indirect Costs 2,471.91 63,585.03 72,866.44
Over/(Under) Recovery 10,987.64 4,530.48 5,220.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 12,059.20 63,585.03 63,585.03
2020-2021 Fixed Carry Forward 10,987.64 4,530.48 5,220.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,071.56 59,054.55 58,364.41 (Numerator)
Direct Costs 519,673.69 468,147.86 468,147.86
Rate for 2020-2021 ** 0.21* 12.61* 12.47**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 99 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 16000 Form R0418
Cheb-Otsego-Presque Isle ESD 6065 LEARNING LN INDIAN RIVER, MI 49749
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 524,880.77 1,004,335.01 1,004,335.01
2016-2017 Fixed Carry Forward -6,270.09 23,612.01 23,612.01
Total Indirect Costs 531,150.86 980,723.00 980,723.00
2016-2017 Direct Costs 9,637,011.06 9,157,556.82 9,157,556.82
2018-2019 Rate 5.51* 10.71* 10.71**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,069,422.54 9,593,250.05 9,593,250.05
Indirect costs based on rate ** 554,825.18 1,027,437.08 1,027,437.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 652,554.66 1,128,727.15 1,128,727.15
2016-2017 Fixed Carry Forward -6,270.09 23,612.01 23,612.01
Total Indirect Costs 658,824.75 1,105,115.14 1,105,115.14
Over/(Under) Recovery -103,999.57 -77,678.06 -77,678.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 652,554.66 1,128,727.15 1,128,727.15
2020-2021 Fixed Carry Forward -103,999.57 -77,678.06 -77,678.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 756,554.23 1,206,405.21 1,206,405.21 (Numerator)
Direct Costs 10,069,422.54 9,593,250.05 9,593,250.05
Rate for 2020-2021 ** 7.51* 12.58* 12.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 100 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 16015 Form R0418
Cheboygan Area Schools P.O. Box 100 Cheboygan, MI 49721
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 454,829.62 1,968,639.11 1,968,639.11
2016-2017 Fixed Carry Forward -31,054.51 -27,266.68 -27,673.13
Total Indirect Costs 485,884.13 1,995,905.79 1,996,312.24
2016-2017 Direct Costs 16,806,462.79 15,292,653.30 15,292,653.30
2018-2019 Rate 2.89* 13.05* 13.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,589,949.77 14,966,280.39 14,966,280.39
Indirect costs based on rate ** 479,449.55 1,953,099.59 1,953,099.59 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 526,786.67 2,150,456.05 2,150,456.05
2016-2017 Fixed Carry Forward -31,054.51 -27,266.68 -27,673.13
Total Indirect Costs 557,841.18 2,177,722.73 2,178,129.18
Over/(Under) Recovery -78,391.63 -224,623.14 -225,029.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 526,786.67 2,150,456.05 2,150,456.05
2020-2021 Fixed Carry Forward -78,391.63 -224,623.14 -225,029.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 605,178.30 2,375,079.19 2,375,485.64 (Numerator)
Direct Costs 16,589,949.77 14,966,280.39 14,966,280.39
Rate for 2020-2021 ** 3.65* 15.87* 15.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 101 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 16050 Form R0418
Inland Lakes Schools 4363 SOUTH STRAITS HWY INDIAN RIVER, MI 49749
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 198,762.70 979,965.33 979,965.33
2016-2017 Fixed Carry Forward 21,183.44 -279,984.87 -279,675.90
Total Indirect Costs 177,579.26 1,259,950.20 1,259,641.23
2016-2017 Direct Costs 6,762,531.34 5,981,328.71 5,981,328.71
2018-2019 Rate 2.63* 21.06* 21.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,147,981.02 6,481,981.38 6,481,981.38
Indirect costs based on rate ** 187,991.90 972,297.21 1,365,105.28 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 233,738.85 899,738.49 899,738.49
2016-2017 Fixed Carry Forward 21,183.44 -279,984.87 -279,675.90
Total Indirect Costs 212,555.41 1,179,723.36 1,179,414.39
Over/(Under) Recovery -24,563.51 0.00 185,690.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 233,738.85 899,738.49 899,738.49
2020-2021 Fixed Carry Forward -24,563.51 0.00 185,690.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 258,302.36 899,738.49 714,047.60 (Numerator)
Direct Costs 7,147,981.02 6,481,981.38 6,481,981.38
Rate for 2020-2021 ** 3.61* 13.88* 11.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 102 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 16070 Form R0418
Mackinaw City Public Schools 609 WEST CENTRAL AVE MACKINAW CITY, MI 49701
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 41,357.82 189,480.88 189,480.88
2016-2017 Fixed Carry Forward 288.43 20,452.92 20,468.71
Total Indirect Costs 41,069.39 169,027.96 169,012.17
2016-2017 Direct Costs 2,235,702.99 2,087,579.93 2,087,579.93
2018-2019 Rate 1.84* 8.10* 8.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,377,322.42 2,215,069.50 2,215,069.50
Indirect costs based on rate ** 43,742.73 179,420.63 179,420.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 45,678.11 207,931.03 207,931.03
2016-2017 Fixed Carry Forward 288.43 20,452.92 20,468.71
Total Indirect Costs 45,389.68 187,478.11 187,462.32
Over/(Under) Recovery -1,646.95 -8,057.48 -8,041.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 45,678.11 207,931.03 207,931.03
2020-2021 Fixed Carry Forward -1,646.95 -8,057.48 -8,041.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 47,325.06 215,988.51 215,972.72 (Numerator)
Direct Costs 2,377,322.42 2,215,069.50 2,215,069.50
Rate for 2020-2021 ** 1.99* 9.75* 9.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 103 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 16100 Form R0418
Wolverine Community School District P.O. Box 219 Wolverine, MI 49799
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 127,782.51 469,002.18 469,002.18
2016-2017 Fixed Carry Forward 11,762.73 -131,233.31 -131,656.67
Total Indirect Costs 116,019.78 600,235.49 600,658.85
2016-2017 Direct Costs 3,021,888.42 2,680,668.75 2,680,668.75
2018-2019 Rate 3.84* 22.39* 22.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,861,608.01 2,573,291.61 2,573,291.61
Indirect costs based on rate ** 109,885.75 385,993.74 576,674.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 114,164.89 402,481.29 402,481.29
2016-2017 Fixed Carry Forward 11,762.73 -131,233.31 -131,656.67
Total Indirect Costs 102,402.16 533,714.60 534,137.96
Over/(Under) Recovery 7,483.59 0.00 42,536.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 114,164.89 402,481.29 402,481.29
2020-2021 Fixed Carry Forward 7,483.59 0.00 42,536.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 106,681.30 402,481.29 359,944.60 (Numerator)
Direct Costs 2,861,608.01 2,573,291.61 2,573,291.61
Rate for 2020-2021 ** 3.73* 15.64* 13.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 104 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17000 Form R0418
Eastern Upper Peninsula ISD 315 ARMORY PL SAULT S MARIE, MI 49783
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,263,385.68 1,820,999.93 1,820,999.93
2016-2017 Fixed Carry Forward 0.00 0.00 378,211.60
Total Indirect Costs 1,263,385.68 1,820,999.93 1,442,788.33
2016-2017 Direct Costs 9,482,985.72 8,925,371.47 8,925,371.47
2018-2019 Rate 13.32* 20.40* 16.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,807,527.66 10,274,175.63 10,274,175.63
Indirect costs based on rate ** 1,439,562.68 1,541,126.34 1,661,334.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,542,993.19 2,095,354.22 2,095,354.22
2016-2017 Fixed Carry Forward 0.00 0.00 378,211.60
Total Indirect Costs 1,542,993.19 2,095,354.22 1,717,142.62
Over/(Under) Recovery -103,430.51 0.00 -55,808.42
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,542,993.19 2,095,354.22 2,095,354.22
2020-2021 Fixed Carry Forward -103,430.51 0.00 -55,808.42 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,646,423.70 2,095,354.22 2,151,162.64 (Numerator)
Direct Costs 10,807,527.66 10,274,175.63 10,274,175.63
Rate for 2020-2021 ** 15.23* 20.39* 20.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 105 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17010 Form R0418
Sault Ste. Marie Area Schools 876 MARQUETTE AVE SAULT SAINTE MARIE, MI 49783
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 901,371.37 3,101,329.66 3,101,329.66
2016-2017 Fixed Carry Forward -108,401.79 0.00 212,942.83
Total Indirect Costs 1,009,773.16 3,101,329.66 2,888,386.83
2016-2017 Direct Costs 19,014,987.78 16,816,367.03 16,816,367.03
2018-2019 Rate 5.31* 18.44* 17.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,434,090.61 17,847,564.74 17,847,564.74
Indirect costs based on rate ** 1,085,050.21 2,677,134.71 3,066,211.62 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 864,650.72 3,451,176.59 3,451,176.59
2016-2017 Fixed Carry Forward -108,401.79 0.00 212,942.83
Total Indirect Costs 973,052.51 3,451,176.59 3,238,233.76
Over/(Under) Recovery 111,997.70 0.00 -172,022.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 864,650.72 3,451,176.59 3,451,176.59
2020-2021 Fixed Carry Forward 111,997.70 0.00 -172,022.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 752,653.02 3,451,176.59 3,623,198.73 (Numerator)
Direct Costs 20,434,090.61 17,847,564.74 17,847,564.74
Rate for 2020-2021 ** 3.68* 19.34* 20.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 106 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17050 Form R0418
DeTour Area Schools P.O. Box 429 DeTour Village, MI 49725
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 107,705.34 396,118.50 396,118.50
2016-2017 Fixed Carry Forward -15,972.80 -4,774.66 -16,380.98
Total Indirect Costs 123,678.14 400,893.16 412,499.48
2016-2017 Direct Costs 3,296,436.54 3,008,023.38 3,008,023.38
2018-2019 Rate 3.75* 13.33* 13.71**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,304,151.33 3,004,780.21 3,004,780.21
Indirect costs based on rate ** 123,905.67 400,537.20 411,955.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 144,452.71 443,823.83 443,823.83
2016-2017 Fixed Carry Forward -15,972.80 -4,774.66 -16,380.98
Total Indirect Costs 160,425.51 448,598.49 460,204.81
Over/(Under) Recovery -36,519.84 -48,061.29 -48,249.44
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 144,452.71 443,823.83 443,823.83
2020-2021 Fixed Carry Forward -36,519.84 -48,061.29 -48,249.44 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 180,972.55 491,885.12 492,073.27 (Numerator)
Direct Costs 3,304,151.33 3,004,780.21 3,004,780.21
Rate for 2020-2021 ** 5.48* 16.37* 16.38**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 107 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17090 Form R0418
Pickford Public Schools 333 S Pleasant Street Pickford, MI 49774
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 203,662.77 512,617.79 512,617.79
2016-2017 Fixed Carry Forward -35,269.38 -30,395.97 -30,395.97
Total Indirect Costs 238,932.15 543,013.76 543,013.76
2016-2017 Direct Costs 5,500,142.34 5,191,187.32 5,191,187.32
2018-2019 Rate 4.34* 10.46* 10.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,148,499.81 3,848,495.50 3,848,495.50
Indirect costs based on rate ** 180,044.89 402,552.63 402,552.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 235,854.97 535,859.28 535,859.28
2016-2017 Fixed Carry Forward -35,269.38 -30,395.97 -30,395.97
Total Indirect Costs 271,124.35 566,255.25 566,255.25
Over/(Under) Recovery -91,079.46 -163,702.62 -163,702.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 235,854.97 535,859.28 535,859.28
2020-2021 Fixed Carry Forward -91,079.46 -163,702.62 -163,702.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 326,934.43 699,561.90 699,561.90 (Numerator)
Direct Costs 4,148,499.81 3,848,495.50 3,848,495.50
Rate for 2020-2021 ** 7.88* 18.18* 18.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 108 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17110 Form R0418
Rudyard Area Schools 11185 W 2nd St Rudyard, MI 49780
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 319,408.65 925,211.19 925,211.19
2016-2017 Fixed Carry Forward 28,811.33 0.00 44,324.76
Total Indirect Costs 290,597.32 925,211.19 880,886.43
2016-2017 Direct Costs 5,989,039.30 5,383,236.76 5,383,236.76
2018-2019 Rate 4.85* 17.19* 16.36**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,320,867.64 5,606,448.23 5,606,448.23
Indirect costs based on rate ** 306,562.08 840,967.23 917,214.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 310,371.24 1,024,790.65 1,024,790.65
2016-2017 Fixed Carry Forward 28,811.33 0.00 44,324.76
Total Indirect Costs 281,559.91 1,024,790.65 980,465.89
Over/(Under) Recovery 25,002.17 0.00 -63,250.96
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 310,371.24 1,024,790.65 1,024,790.65
2020-2021 Fixed Carry Forward 25,002.17 0.00 -63,250.96 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 285,369.07 1,024,790.65 1,088,041.61 (Numerator)
Direct Costs 6,320,867.64 5,606,448.23 5,606,448.23
Rate for 2020-2021 ** 4.51* 18.28* 19.41**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 109 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17140 Form R0418
Brimley Area Schools 7134 SOUTH M 221 BRIMLEY, MI 49715
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 279,806.91 716,199.13 716,199.13
2016-2017 Fixed Carry Forward 50,751.15 0.00 137,053.74
Total Indirect Costs 229,055.76 716,199.13 579,145.39
2016-2017 Direct Costs 5,491,395.61 5,055,003.39 5,055,003.39
2018-2019 Rate 4.17* 14.17* 11.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,641,800.41 4,964,123.49 4,964,123.49
Indirect costs based on rate ** 235,263.08 703,416.30 568,888.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 336,091.58 1,013,768.50 1,013,768.50
2016-2017 Fixed Carry Forward 50,751.15 0.00 137,053.74
Total Indirect Costs 285,340.43 1,013,768.50 876,714.76
Over/(Under) Recovery -50,077.35 -310,352.20 -307,826.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 336,091.58 1,013,768.50 1,013,768.50
2020-2021 Fixed Carry Forward -50,077.35 -310,352.20 -307,826.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 386,168.93 1,324,120.70 1,321,594.71 (Numerator)
Direct Costs 5,641,800.41 4,964,123.49 4,964,123.49
Rate for 2020-2021 ** 6.84* 26.67* 26.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 110 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17160 Form R0418
Whitefish Township Schools 7221 NORTH M 123 PARADISE, MI 49768
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 56,736.29 261,014.98 261,014.98
2016-2017 Fixed Carry Forward -6,237.60 0.00 0.00
Total Indirect Costs 62,973.89 261,014.98 261,014.98
2016-2017 Direct Costs 1,133,464.70 929,186.01 929,186.01
2018-2019 Rate 5.56* 28.09* 28.09**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,358,468.39 997,216.96 997,216.96
Indirect costs based on rate ** 75,530.84 149,582.54 249,304.24 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 86,905.09 448,156.52 448,156.52
2016-2017 Fixed Carry Forward -6,237.60 0.00 0.00
Total Indirect Costs 93,142.69 448,156.52 448,156.52
Over/(Under) Recovery -17,611.85 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 86,905.09 448,156.52 448,156.52
2020-2021 Fixed Carry Forward -17,611.85 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 104,516.94 448,156.52 448,156.52 (Numerator)
Direct Costs 1,358,468.39 997,216.96 997,216.96
Rate for 2020-2021 ** 7.69* 44.94* 44.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 111 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17900 Form R0418
Lake Superior Academy 8936 S MACKINAC TRL SAULT S MARIE, MI 49783
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 8,898.17 85,050.73 85,050.73
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 8,898.17 85,050.73 85,050.73
2016-2017 Direct Costs 372,477.22 296,324.66 296,324.66
2018-2019 Rate 2.39* 28.70* 28.70**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 486,355.59 404,334.64 404,334.64
Indirect costs based on rate ** 11,623.90 60,650.20 101,083.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,779.66 88,800.61 88,800.61
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 6,779.66 88,800.61 88,800.61
Over/(Under) Recovery 4,844.24 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,779.66 88,800.61 88,800.61
2020-2021 Fixed Carry Forward 4,844.24 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,935.42 88,800.61 88,800.61 (Numerator)
Direct Costs 486,355.59 404,334.64 404,334.64
Rate for 2020-2021 ** 0.40* 21.96* 21.96**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 112 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17901 Form R0418
Joseph K. Lumsden Bahweting Anishnabe Academy 1301 MARQUETTE AVE SAULT SAINTE MARIE, MI 49783
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 791,458.27 1,773,387.88 1,773,387.88
2016-2017 Fixed Carry Forward -55,086.99 0.00 -96,374.98
Total Indirect Costs 846,545.26 1,773,387.88 1,869,762.86
2016-2017 Direct Costs 8,661,326.23 7,679,396.62 7,679,396.62
2018-2019 Rate 9.77* 23.09* 24.35**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,159,642.28 8,882,637.87 8,882,637.87
Indirect costs based on rate ** 992,597.05 1,332,395.68 2,162,922.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 863,906.24 2,140,910.65 2,140,910.65
2016-2017 Fixed Carry Forward -55,086.99 0.00 -96,374.98
Total Indirect Costs 918,993.23 2,140,910.65 2,237,285.63
Over/(Under) Recovery 73,603.82 0.00 -74,363.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 863,906.24 2,140,910.65 2,140,910.65
2020-2021 Fixed Carry Forward 73,603.82 0.00 -74,363.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 790,302.42 2,140,910.65 2,215,273.96 (Numerator)
Direct Costs 10,159,642.28 8,882,637.87 8,882,637.87
Rate for 2020-2021 ** 7.78* 24.10* 24.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 113 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17902 Form R0418
Ojibwe Charter School 11507 WEST INDUSTRIAL DR BRIMLEY, MI 49715
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 116,125.85 229,120.32 229,120.32
2016-2017 Fixed Carry Forward -12,587.82 0.00 -1,541.14
Total Indirect Costs 128,713.67 229,120.32 230,661.46
2016-2017 Direct Costs 1,268,199.99 1,155,205.52 1,155,205.52
2018-2019 Rate 10.15* 19.83* 19.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,476,636.92 1,334,661.21 1,334,661.21
Indirect costs based on rate ** 149,878.65 200,199.18 266,531.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 130,040.27 272,015.98 272,015.98
2016-2017 Fixed Carry Forward -12,587.82 0.00 -1,541.14
Total Indirect Costs 142,628.09 272,015.98 273,557.12
Over/(Under) Recovery 7,250.56 0.00 -7,025.28
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 130,040.27 272,015.98 272,015.98
2020-2021 Fixed Carry Forward 7,250.56 0.00 -7,025.28 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 122,789.71 272,015.98 279,041.26 (Numerator)
Direct Costs 1,476,636.92 1,334,661.21 1,334,661.21
Rate for 2020-2021 ** 8.32* 20.38* 20.91**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 114 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 17903 Form R0418
DeTour Arts and Technology Academy 202 DIVISION ST DE TOUR VILLAGE, MI 49725
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 16,913.00 33,367.00 33,367.00
2016-2017 Fixed Carry Forward -225.38 935.12 935.12
Total Indirect Costs 17,138.38 32,431.88 32,431.88
2016-2017 Direct Costs 634,510.14 618,056.14 618,056.14
2018-2019 Rate 2.70* 5.25* 5.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 815,120.13 798,175.13 798,175.13
Indirect costs based on rate ** 22,008.24 41,904.19 41,904.19 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 35,627.90 52,572.90 52,572.90
2016-2017 Fixed Carry Forward -225.38 935.12 935.12
Total Indirect Costs 35,853.28 51,637.78 51,637.78
Over/(Under) Recovery -13,845.04 -9,733.59 -9,733.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 35,627.90 52,572.90 52,572.90
2020-2021 Fixed Carry Forward -13,845.04 -9,733.59 -9,733.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 49,472.94 62,306.49 62,306.49 (Numerator)
Direct Costs 815,120.13 798,175.13 798,175.13
Rate for 2020-2021 ** 6.07* 7.81* 7.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 115 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 18000 Form R0418
Clare-Gladwin Regional Education Service District 4041 EAST MANNSIDING RD CLARE, MI 48617
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,974,187.51 2,293,056.28 2,293,056.28
2016-2017 Fixed Carry Forward 0.00 0.00 142,701.70
Total Indirect Costs 1,974,187.51 2,293,056.28 2,150,354.58
2016-2017 Direct Costs 12,335,508.84 12,016,640.07 12,016,640.07
2018-2019 Rate 16.00* 19.08* 17.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,472,345.75 12,086,490.72 12,086,490.72
Indirect costs based on rate ** 1,870,851.86 1,812,973.61 2,162,273.19 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,158,701.71 2,587,272.74 2,587,272.74
2016-2017 Fixed Carry Forward 0.00 0.00 142,701.70
Total Indirect Costs 2,158,701.71 2,587,272.74 2,444,571.04
Over/(Under) Recovery 0.00 0.00 -282,297.85
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,158,701.71 2,587,272.74 2,587,272.74
2020-2021 Fixed Carry Forward 0.00 0.00 -282,297.85 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,158,701.71 2,587,272.74 2,869,570.59 (Numerator)
Direct Costs 12,472,345.75 12,086,490.72 12,086,490.72
Rate for 2020-2021 ** 17.31* 21.41* 23.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 116 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 18010 Form R0418
Clare Public Schools 201 EAST STATE ST CLARE, MI 48617
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 753,764.02 1,822,021.41 1,822,021.41
2016-2017 Fixed Carry Forward -120,366.78 0.00 -75,598.35
Total Indirect Costs 874,130.80 1,822,021.41 1,897,619.76
2016-2017 Direct Costs 12,867,217.10 11,798,959.71 11,798,959.71
2018-2019 Rate 6.79* 15.44* 16.08**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,961,024.98 12,833,713.97 12,833,713.97
Indirect costs based on rate ** 947,953.60 1,925,057.10 2,063,661.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 835,934.21 1,963,245.22 1,963,245.22
2016-2017 Fixed Carry Forward -120,366.78 0.00 -75,598.35
Total Indirect Costs 956,300.99 1,963,245.22 2,038,843.57
Over/(Under) Recovery -8,347.39 0.00 24,817.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 835,934.21 1,963,245.22 1,963,245.22
2020-2021 Fixed Carry Forward -8,347.39 0.00 24,817.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 844,281.60 1,963,245.22 1,938,427.58 (Numerator)
Direct Costs 13,961,024.98 12,833,713.97 12,833,713.97
Rate for 2020-2021 ** 6.05* 15.30* 15.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 117 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 18020 Form R0418
Farwell Area Schools 399 E Michigan St FARWELL, MI 48622
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 437,720.17 1,454,628.75 1,454,628.75
2016-2017 Fixed Carry Forward 7,878.03 -109,682.43 -109,495.31
Total Indirect Costs 429,842.14 1,564,311.18 1,564,124.06
2016-2017 Direct Costs 11,910,736.39 10,893,827.81 10,893,827.81
2018-2019 Rate 3.61* 14.36* 14.36**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,559,217.07 10,606,931.27 10,606,931.27
Indirect costs based on rate ** 417,287.74 1,523,155.33 1,523,155.33 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 414,330.97 1,366,616.77 1,366,616.77
2016-2017 Fixed Carry Forward 7,878.03 -109,682.43 -109,495.31
Total Indirect Costs 406,452.94 1,476,299.20 1,476,112.08
Over/(Under) Recovery 10,834.80 46,856.13 47,043.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 414,330.97 1,366,616.77 1,366,616.77
2020-2021 Fixed Carry Forward 10,834.80 46,856.13 47,043.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 403,496.17 1,319,760.64 1,319,573.52 (Numerator)
Direct Costs 11,559,217.07 10,606,931.27 10,606,931.27
Rate for 2020-2021 ** 3.49* 12.44* 12.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 118 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 18060 Form R0418
Harrison Community Schools P.O. Box 529 Harrison, MI 48625
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 434,002.43 1,551,139.00 1,551,139.00
2016-2017 Fixed Carry Forward -4,479.96 -31,449.26 -31,449.26
Total Indirect Costs 438,482.39 1,582,588.26 1,582,588.26
2016-2017 Direct Costs 13,411,139.04 12,294,002.47 12,294,002.47
2018-2019 Rate 3.27* 12.87* 12.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,817,070.98 13,659,070.81 13,659,070.81
Indirect costs based on rate ** 484,518.22 1,757,922.41 1,757,922.41 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 526,338.89 1,684,339.06 1,684,339.06
2016-2017 Fixed Carry Forward -4,479.96 -31,449.26 -31,449.26
Total Indirect Costs 530,818.85 1,715,788.32 1,715,788.32
Over/(Under) Recovery -46,300.63 42,134.09 42,134.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 526,338.89 1,684,339.06 1,684,339.06
2020-2021 Fixed Carry Forward -46,300.63 42,134.09 42,134.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 572,639.52 1,642,204.97 1,642,204.97 (Numerator)
Direct Costs 14,817,070.98 13,659,070.81 13,659,070.81
Rate for 2020-2021 ** 3.86* 12.02* 12.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 119 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 19000 Form R0418
Clinton County RESA 1013 SOUTH US HIGHWAY 27 STE A SAINT JOHNS, MI 48879
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,027,583.79 1,809,198.20 1,809,198.20
2016-2017 Fixed Carry Forward -60,889.50 -203,851.64 -184,212.14
Total Indirect Costs 1,088,473.29 2,013,049.84 1,993,410.34
2016-2017 Direct Costs 14,005,226.97 13,223,612.56 13,223,612.56
2018-2019 Rate 7.77* 15.22* 15.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,356,073.03 14,712,320.20 14,712,320.20
Indirect costs based on rate ** 1,193,166.87 2,206,848.03 2,217,146.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,176,264.39 1,820,017.22 1,820,017.22
2016-2017 Fixed Carry Forward -60,889.50 -203,851.64 -184,212.14
Total Indirect Costs 1,237,153.89 2,023,868.86 2,004,229.36
Over/(Under) Recovery -43,987.02 0.00 212,917.29
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,176,264.39 1,820,017.22 1,820,017.22
2020-2021 Fixed Carry Forward -43,987.02 0.00 212,917.29 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,220,251.41 1,820,017.22 1,607,099.93 (Numerator)
Direct Costs 15,356,073.03 14,712,320.20 14,712,320.20
Rate for 2020-2021 ** 7.95* 12.37* 10.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 120 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 19010 Form R0418
DeWitt Public Schools P.O. Box 800 DeWitt, MI 48820
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 828,772.79 3,075,602.64 3,075,602.64
2016-2017 Fixed Carry Forward 185,869.05 60,458.25 60,261.58
Total Indirect Costs 642,903.74 3,015,144.39 3,015,341.06
2016-2017 Direct Costs 27,888,645.47 25,458,857.62 25,458,857.62
2018-2019 Rate 2.31* 11.84* 11.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 29,854,644.08 27,143,877.06 27,143,877.06
Indirect costs based on rate ** 689,642.28 3,213,835.04 3,213,835.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 954,536.66 3,463,341.68 3,463,341.68
2016-2017 Fixed Carry Forward 185,869.05 60,458.25 60,261.58
Total Indirect Costs 768,667.61 3,402,883.43 3,403,080.10
Over/(Under) Recovery -79,025.33 -189,048.39 -189,245.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 954,536.66 3,463,341.68 3,463,341.68
2020-2021 Fixed Carry Forward -79,025.33 -189,048.39 -189,245.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,033,561.99 3,652,390.07 3,652,586.74 (Numerator)
Direct Costs 29,854,644.08 27,143,877.06 27,143,877.06
Rate for 2020-2021 ** 3.46* 13.46* 13.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 121 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 19070 Form R0418
Fowler Public Schools P.O. Box 408 Fowler, MI 48835
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 36,750.36 375,404.93 375,404.93
2016-2017 Fixed Carry Forward -3,605.92 -5,154.22 -5,073.86
Total Indirect Costs 40,356.28 380,559.15 380,478.79
2016-2017 Direct Costs 4,660,016.35 4,321,361.78 4,321,361.78
2018-2019 Rate 0.87* 8.81* 8.80**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,889,918.79 4,564,698.60 4,564,698.60
Indirect costs based on rate ** 42,542.29 402,149.95 401,693.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 40,100.09 365,320.28 365,320.28
2016-2017 Fixed Carry Forward -3,605.92 -5,154.22 -5,073.86
Total Indirect Costs 43,706.01 370,474.50 370,394.14
Over/(Under) Recovery -1,163.72 31,675.45 31,299.34
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 40,100.09 365,320.28 365,320.28
2020-2021 Fixed Carry Forward -1,163.72 31,675.45 31,299.34 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 41,263.81 333,644.83 334,020.94 (Numerator)
Direct Costs 4,889,918.79 4,564,698.60 4,564,698.60
Rate for 2020-2021 ** 0.84* 7.31* 7.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 122 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 19100 Form R0418
Bath Community Schools 6175 E. Clark Road Bath, MI 48808
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 421,741.55 1,349,822.24 1,349,822.24
2016-2017 Fixed Carry Forward -73,043.44 0.00 40,307.97
Total Indirect Costs 494,784.99 1,349,822.24 1,309,514.27
2016-2017 Direct Costs 10,216,890.40 9,288,809.71 9,288,809.71
2018-2019 Rate 4.84* 14.53* 14.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,996,569.84 10,059,333.67 10,059,333.67
Indirect costs based on rate ** 532,233.98 1,461,621.18 1,418,366.05 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 496,971.69 1,434,207.86 1,434,207.86
2016-2017 Fixed Carry Forward -73,043.44 0.00 40,307.97
Total Indirect Costs 570,015.13 1,434,207.86 1,393,899.89
Over/(Under) Recovery -37,781.15 27,413.32 24,466.16
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 496,971.69 1,434,207.86 1,434,207.86
2020-2021 Fixed Carry Forward -37,781.15 27,413.32 24,466.16 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 534,752.84 1,406,794.54 1,409,741.70 (Numerator)
Direct Costs 10,996,569.84 10,059,333.67 10,059,333.67
Rate for 2020-2021 ** 4.86* 13.98* 14.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 123 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 19120 Form R0418
Ovid-Elsie Area Schools 8989 EAST COLONY RD ELSIE, MI 48831
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 283,410.86 1,991,802.30 1,991,802.30
2016-2017 Fixed Carry Forward 344,774.37 0.00 378,581.93
Total Indirect Costs -61,363.51 1,991,802.30 1,613,220.37
2016-2017 Direct Costs 14,061,748.39 12,353,356.95 12,353,356.95
2018-2019 Rate 0.00* 16.12* 13.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,735,125.57 12,705,120.13 12,705,120.13
Indirect costs based on rate ** 0.00 1,905,768.02 1,659,288.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 290,782.43 2,320,787.87 2,320,787.87
2016-2017 Fixed Carry Forward 344,774.37 0.00 378,581.93
Total Indirect Costs -53,991.94 2,320,787.87 1,942,205.94
Over/(Under) Recovery 0.00 0.00 -282,917.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 290,782.43 2,320,787.87 2,320,787.87
2020-2021 Fixed Carry Forward 0.00 0.00 -282,917.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 290,782.43 2,320,787.87 2,603,705.12 (Numerator)
Direct Costs 14,735,125.57 12,705,120.13 12,705,120.13
Rate for 2020-2021 ** 1.97* 18.27* 20.49**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 124 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 19125 Form R0418
Pewamo-Westphalia Community Schools 5101 SOUTH CLINTONIA RD WESTPHALIA, MI 48894
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 174,218.96 709,287.22 709,287.22
2016-2017 Fixed Carry Forward 11,367.14 0.00 124,303.86
Total Indirect Costs 162,851.82 709,287.22 584,983.36
2016-2017 Direct Costs 5,874,842.72 5,339,774.46 5,339,774.46
2018-2019 Rate 2.77* 13.28* 10.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,367,654.72 5,743,158.64 5,743,158.64
Indirect costs based on rate ** 176,384.04 762,691.47 629,450.19 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 192,127.59 816,623.67 816,623.67
2016-2017 Fixed Carry Forward 11,367.14 0.00 124,303.86
Total Indirect Costs 180,760.45 816,623.67 692,319.81
Over/(Under) Recovery -4,376.41 -53,932.20 -62,869.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 192,127.59 816,623.67 816,623.67
2020-2021 Fixed Carry Forward -4,376.41 -53,932.20 -62,869.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 196,504.00 870,555.87 879,493.29 (Numerator)
Direct Costs 6,367,654.72 5,743,158.64 5,743,158.64
Rate for 2020-2021 ** 3.09* 15.16* 15.31**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 125 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 19140 Form R0418
St. Johns Public Schools 501 WEST SICKLES ST SAINT JOHNS, MI 48879
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,150,197.54 4,243,504.93 4,243,504.93
2016-2017 Fixed Carry Forward -143,964.55 0.00 -380,037.03
Total Indirect Costs 1,294,162.09 4,243,504.93 4,623,541.96
2016-2017 Direct Costs 25,935,969.33 22,842,661.94 22,842,661.94
2018-2019 Rate 4.99* 18.58* 20.24**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,786,214.53 23,522,864.48 23,522,864.48
Indirect costs based on rate ** 1,336,632.11 3,528,429.67 4,761,027.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,162,848.71 4,426,198.76 4,426,198.76
2016-2017 Fixed Carry Forward -143,964.55 0.00 -380,037.03
Total Indirect Costs 1,306,813.26 4,426,198.76 4,806,235.79
Over/(Under) Recovery 29,818.85 0.00 -45,208.02
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,162,848.71 4,426,198.76 4,426,198.76
2020-2021 Fixed Carry Forward 29,818.85 0.00 -45,208.02 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,133,029.86 4,426,198.76 4,471,406.78 (Numerator)
Direct Costs 26,786,214.53 23,522,864.48 23,522,864.48
Rate for 2020-2021 ** 4.23* 18.82* 19.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 126 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 19900 Form R0418
Michigan International Prep School 8989 E. Colony Road Elsie, MI 48331
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,668,540.49 2,537,569.29 2,537,569.29
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 214,887.96 345,859.16 345,859.16
Total Indirect Costs 214,887.96 345,859.16 345,859.16
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 214,887.96 345,859.16 345,859.16
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 214,887.96 345,859.16 345,859.16 (Numerator)
Direct Costs 2,668,540.49 2,537,569.29 2,537,569.29
Rate for 2020-2021 ** 8.05* 13.63* 13.63**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 127 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 20015 Form R0418
Crawford AuSable Schools 1135 NORTH OLD 27 GRAYLING, MI 49738
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 546,958.98 1,874,853.67 1,874,853.67
2016-2017 Fixed Carry Forward 69,747.78 71,401.91 71,816.25
Total Indirect Costs 477,211.20 1,803,451.76 1,803,037.42
2016-2017 Direct Costs 15,586,459.82 14,258,565.13 14,258,565.13
2018-2019 Rate 3.06* 12.65* 12.65**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,619,735.53 14,330,858.41 14,330,858.41
Indirect costs based on rate ** 477,963.91 1,812,853.59 1,812,853.59 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 591,477.64 1,880,354.76 1,880,354.76
2016-2017 Fixed Carry Forward 69,747.78 71,401.91 71,816.25
Total Indirect Costs 521,729.86 1,808,952.85 1,808,538.51
Over/(Under) Recovery -43,765.95 3,900.74 4,315.08
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 591,477.64 1,880,354.76 1,880,354.76
2020-2021 Fixed Carry Forward -43,765.95 3,900.74 4,315.08 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 635,243.59 1,876,454.02 1,876,039.68 (Numerator)
Direct Costs 15,619,735.53 14,330,858.41 14,330,858.41
Rate for 2020-2021 ** 4.07* 13.09* 13.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 128 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 21000 Form R0418
Delta-Schoolcraft ISD 2525 3RD AVE S ESCANABA, MI 49829
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 777,807.17 1,218,818.77 1,218,818.77
2016-2017 Fixed Carry Forward -51,823.80 433.30 272.65
Total Indirect Costs 829,630.97 1,218,385.47 1,218,546.12
2016-2017 Direct Costs 9,519,822.54 9,078,810.94 9,078,810.94
2018-2019 Rate 8.71* 13.42* 13.42**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,063,750.51 9,566,334.26 9,566,334.26
Indirect costs based on rate ** 876,552.67 1,283,802.06 1,283,802.06 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 834,618.94 1,332,035.19 1,332,035.19
2016-2017 Fixed Carry Forward -51,823.80 433.30 272.65
Total Indirect Costs 886,442.74 1,331,601.89 1,331,762.54
Over/(Under) Recovery -9,890.07 -47,799.83 -47,960.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 834,618.94 1,332,035.19 1,332,035.19
2020-2021 Fixed Carry Forward -9,890.07 -47,799.83 -47,960.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 844,509.01 1,379,835.02 1,379,995.67 (Numerator)
Direct Costs 10,063,750.51 9,566,334.26 9,566,334.26
Rate for 2020-2021 ** 8.39* 14.42* 14.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 129 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 21010 Form R0418
Escanaba Area Public Schools 1500 LUDINGTON ST ESCANABA, MI 49829
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 439,220.77 1,985,927.97 1,985,927.97
2016-2017 Fixed Carry Forward 132,945.00 209,283.90 209,283.90
Total Indirect Costs 306,275.77 1,776,644.07 1,776,644.07
2016-2017 Direct Costs 22,691,868.69 21,145,161.49 21,145,161.49
2018-2019 Rate 1.35* 8.40* 8.40**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 22,929,756.27 21,457,472.11 21,457,472.11
Indirect costs based on rate ** 309,551.71 1,802,427.66 1,802,427.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 411,276.86 1,883,561.02 1,883,561.02
2016-2017 Fixed Carry Forward 132,945.00 209,283.90 209,283.90
Total Indirect Costs 278,331.86 1,674,277.12 1,674,277.12
Over/(Under) Recovery 31,219.85 128,150.54 128,150.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 411,276.86 1,883,561.02 1,883,561.02
2020-2021 Fixed Carry Forward 31,219.85 128,150.54 128,150.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 380,057.01 1,755,410.48 1,755,410.48 (Numerator)
Direct Costs 22,929,756.27 21,457,472.11 21,457,472.11
Rate for 2020-2021 ** 1.66* 8.18* 8.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 130 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 21025 Form R0418
Gladstone Area Schools 400 SOUTH 10TH ST GLADSTONE, MI 49837
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 225,030.24 1,572,797.30 1,572,797.30
2016-2017 Fixed Carry Forward 12,267.26 3,343.93 3,343.93
Total Indirect Costs 212,762.98 1,569,453.37 1,569,453.37
2016-2017 Direct Costs 13,958,676.59 12,610,909.53 12,610,909.53
2018-2019 Rate 1.52* 12.45* 12.45**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,562,270.90 13,346,173.12 13,346,173.12
Indirect costs based on rate ** 221,346.52 1,661,598.55 1,661,598.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 239,268.66 1,455,366.44 1,455,366.44
2016-2017 Fixed Carry Forward 12,267.26 3,343.93 3,343.93
Total Indirect Costs 227,001.40 1,452,022.51 1,452,022.51
Over/(Under) Recovery -5,654.88 209,576.04 209,576.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 239,268.66 1,455,366.44 1,455,366.44
2020-2021 Fixed Carry Forward -5,654.88 209,576.04 209,576.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 244,923.54 1,245,790.40 1,245,790.40 (Numerator)
Direct Costs 14,562,270.90 13,346,173.12 13,346,173.12
Rate for 2020-2021 ** 1.68* 9.33* 9.33**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 131 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 21060 Form R0418
Rapid River Public Schools 10070 US HIGHWAY 2 Rapid River, MI 49878
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 194,865.17 460,369.31 460,369.31
2016-2017 Fixed Carry Forward 9,170.81 0.00 43,267.27
Total Indirect Costs 185,694.36 460,369.31 417,102.04
2016-2017 Direct Costs 3,230,897.24 2,965,393.10 2,965,393.10
2018-2019 Rate 5.75* 15.52* 14.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,453,997.66 3,151,790.06 3,151,790.06
Indirect costs based on rate ** 198,604.87 472,768.51 443,456.86 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 201,764.06 503,971.66 503,971.66
2016-2017 Fixed Carry Forward 9,170.81 0.00 43,267.27
Total Indirect Costs 192,593.25 503,971.66 460,704.39
Over/(Under) Recovery 6,011.62 0.00 -17,247.53
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 201,764.06 503,971.66 503,971.66
2020-2021 Fixed Carry Forward 6,011.62 0.00 -17,247.53 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 195,752.44 503,971.66 521,219.19 (Numerator)
Direct Costs 3,453,997.66 3,151,790.06 3,151,790.06
Rate for 2020-2021 ** 5.67* 15.99* 16.54**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 132 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 21065 Form R0418
Big Bay De Noc School District 8928 OO 25 RD COOKS, MI 49817
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 87,251.89 318,196.20 318,196.20
2016-2017 Fixed Carry Forward 2,903.21 0.00 22,558.32
Total Indirect Costs 84,348.68 318,196.20 295,637.88
2016-2017 Direct Costs 2,137,658.68 1,926,385.37 1,926,385.37
2018-2019 Rate 3.95* 16.52* 15.35**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,154,604.98 1,922,107.10 1,922,107.10
Indirect costs based on rate ** 85,106.90 288,316.07 295,043.44 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 100,805.91 333,303.79 333,303.79
2016-2017 Fixed Carry Forward 2,903.21 0.00 22,558.32
Total Indirect Costs 97,902.70 333,303.79 310,745.47
Over/(Under) Recovery -12,795.80 0.00 -15,702.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 100,805.91 333,303.79 333,303.79
2020-2021 Fixed Carry Forward -12,795.80 0.00 -15,702.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 113,601.71 333,303.79 349,005.82 (Numerator)
Direct Costs 2,154,604.98 1,922,107.10 1,922,107.10
Rate for 2020-2021 ** 5.27* 17.34* 18.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 133 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 21090 Form R0418
Bark River-Harris School District P.O. Box 350 Harris, MI 49845
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 198,562.47 674,939.64 674,939.64
2016-2017 Fixed Carry Forward 63,164.94 23,884.54 14,102.03
Total Indirect Costs 135,397.53 651,055.10 660,837.61
2016-2017 Direct Costs 6,516,344.19 6,039,967.02 6,039,967.02
2018-2019 Rate 2.08* 10.78* 10.94**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,932,322.89 6,427,503.76 6,427,503.76
Indirect costs based on rate ** 144,192.32 692,884.91 703,168.91 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 205,078.49 709,897.62 709,897.62
2016-2017 Fixed Carry Forward 63,164.94 23,884.54 14,102.03
Total Indirect Costs 141,913.55 686,013.08 695,795.59
Over/(Under) Recovery 2,278.77 6,871.83 7,373.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 205,078.49 709,897.62 709,897.62
2020-2021 Fixed Carry Forward 2,278.77 6,871.83 7,373.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 202,799.72 703,025.79 702,524.30 (Numerator)
Direct Costs 6,932,322.89 6,427,503.76 6,427,503.76
Rate for 2020-2021 ** 2.93* 10.94* 10.93**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 134 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 21135 Form R0418
Mid Peninsula School District 5055 SAINT NICHOLAS 31ST RD ROCK, MI 49880
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 85,103.88 258,939.99 258,939.99
2016-2017 Fixed Carry Forward 1,444.21 0.00 39,194.77
Total Indirect Costs 83,659.67 258,939.99 219,745.22
2016-2017 Direct Costs 1,864,343.57 1,690,507.46 1,690,507.46
2018-2019 Rate 4.49* 15.32* 13.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,778,673.69 1,606,538.94 1,606,538.94
Indirect costs based on rate ** 79,862.45 240,980.84 208,850.06 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 89,652.87 261,787.62 261,787.62
2016-2017 Fixed Carry Forward 1,444.21 0.00 39,194.77
Total Indirect Costs 88,208.66 261,787.62 222,592.85
Over/(Under) Recovery -8,346.21 0.00 -13,742.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 89,652.87 261,787.62 261,787.62
2020-2021 Fixed Carry Forward -8,346.21 0.00 -13,742.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 97,999.08 261,787.62 275,530.41 (Numerator)
Direct Costs 1,778,673.69 1,606,538.94 1,606,538.94
Rate for 2020-2021 ** 5.51* 16.30* 17.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 135 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 22000 Form R0418
Dickinson-Iron ISD 1074 PYLE DR KINGSFORD, MI 49802
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,344,491.04 1,680,242.25 1,680,242.25
2016-2017 Fixed Carry Forward -129,121.96 0.00 -136,225.77
Total Indirect Costs 1,473,613.00 1,680,242.25 1,816,468.02
2016-2017 Direct Costs 9,168,775.21 8,833,024.00 8,833,024.00
2018-2019 Rate 16.07* 19.02* 20.56**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,981,609.48 9,601,345.41 9,601,345.41
Indirect costs based on rate ** 1,497,241.42 1,440,201.81 1,974,036.62 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,386,231.81 1,766,495.88 1,766,495.88
2016-2017 Fixed Carry Forward -129,121.96 0.00 -136,225.77
Total Indirect Costs 1,515,353.77 1,766,495.88 1,902,721.65
Over/(Under) Recovery 0.00 0.00 71,314.97
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,386,231.81 1,766,495.88 1,766,495.88
2020-2021 Fixed Carry Forward 0.00 0.00 71,314.97 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,386,231.81 1,766,495.88 1,695,180.91 (Numerator)
Direct Costs 9,981,609.48 9,601,345.41 9,601,345.41
Rate for 2020-2021 ** 13.89* 18.40* 17.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 136 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 22010 Form R0418
Iron Mountain Public Schools 217 IZZO MARRIUCCI WAY IRON MOUNTAIN, MI 49801
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 743,012.33 1,400,404.15 1,400,404.15
2016-2017 Fixed Carry Forward -168,478.58 0.00 0.00
Total Indirect Costs 911,490.91 1,400,404.15 1,400,404.15
2016-2017 Direct Costs 7,877,110.40 7,219,718.58 7,219,718.58
2018-2019 Rate 11.57* 19.40* 19.40**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,596,857.59 7,905,122.15 7,905,122.15
Indirect costs based on rate ** 994,656.42 1,185,768.32 1,533,593.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 814,249.79 1,505,985.23 1,505,985.23
2016-2017 Fixed Carry Forward -168,478.58 0.00 0.00
Total Indirect Costs 982,728.37 1,505,985.23 1,505,985.23
Over/(Under) Recovery 11,928.05 0.00 27,608.47
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 814,249.79 1,505,985.23 1,505,985.23
2020-2021 Fixed Carry Forward 11,928.05 0.00 27,608.47 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 802,321.74 1,505,985.23 1,478,376.76 (Numerator)
Direct Costs 8,596,857.59 7,905,122.15 7,905,122.15
Rate for 2020-2021 ** 9.33* 19.05* 18.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 137 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 22025 Form R0418
Norway-Vulcan Area Schools 300 SECTION ST NORWAY, MI 49870
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 280,981.70 845,710.49 845,710.49
2016-2017 Fixed Carry Forward 58,192.44 0.00 67,017.18
Total Indirect Costs 222,789.26 845,710.49 778,693.31
2016-2017 Direct Costs 6,324,138.95 5,759,410.16 5,759,410.16
2018-2019 Rate 3.52* 14.68* 13.52**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,504,692.13 5,915,131.55 5,915,131.55
Indirect costs based on rate ** 228,965.16 868,341.31 799,725.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 267,951.44 857,512.02 857,512.02
2016-2017 Fixed Carry Forward 58,192.44 0.00 67,017.18
Total Indirect Costs 209,759.00 857,512.02 790,494.84
Over/(Under) Recovery 19,206.16 10,829.29 9,230.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 267,951.44 857,512.02 857,512.02
2020-2021 Fixed Carry Forward 19,206.16 10,829.29 9,230.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 248,745.28 846,682.73 848,281.07 (Numerator)
Direct Costs 6,504,692.13 5,915,131.55 5,915,131.55
Rate for 2020-2021 ** 3.82* 14.31* 14.34**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 138 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 22030 Form R0418
Breitung Township School District 2000 WEST PYLE DR KINGSFORD, MI 49802
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 657,485.10 1,918,977.11 1,918,977.11
2016-2017 Fixed Carry Forward 121,353.40 165,967.78 166,941.24
Total Indirect Costs 536,131.70 1,753,009.33 1,752,035.87
2016-2017 Direct Costs 16,049,085.57 14,787,593.56 14,787,593.56
2018-2019 Rate 3.34* 11.85* 11.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,681,927.72 16,348,708.04 16,348,708.04
Indirect costs based on rate ** 590,576.39 1,937,321.90 1,937,321.90 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 685,118.38 2,018,338.06 2,018,338.06
2016-2017 Fixed Carry Forward 121,353.40 165,967.78 166,941.24
Total Indirect Costs 563,764.98 1,852,370.28 1,851,396.82
Over/(Under) Recovery 26,811.41 84,951.62 85,925.08
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 685,118.38 2,018,338.06 2,018,338.06
2020-2021 Fixed Carry Forward 26,811.41 84,951.62 85,925.08 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 658,306.97 1,933,386.44 1,932,412.98 (Numerator)
Direct Costs 17,681,927.72 16,348,708.04 16,348,708.04
Rate for 2020-2021 ** 3.72* 11.83* 11.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 139 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 22045 Form R0418
North Dickinson County Schools W6588 STATE HIGHWAY M69 FELCH, MI 49831
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 169,552.15 527,044.45 527,044.45
2016-2017 Fixed Carry Forward -46,911.40 0.00 -70,246.22
Total Indirect Costs 216,463.55 527,044.45 597,290.67
2016-2017 Direct Costs 2,471,445.36 2,113,953.06 2,113,953.06
2018-2019 Rate 8.76* 24.93* 28.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,538,389.91 2,170,162.76 2,170,162.76
Indirect costs based on rate ** 222,362.96 325,524.41 542,540.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 154,998.27 523,225.42 523,225.42
2016-2017 Fixed Carry Forward -46,911.40 0.00 -70,246.22
Total Indirect Costs 201,909.67 523,225.42 593,471.64
Over/(Under) Recovery 20,453.29 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 154,998.27 523,225.42 523,225.42
2020-2021 Fixed Carry Forward 20,453.29 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 134,544.98 523,225.42 523,225.42 (Numerator)
Direct Costs 2,538,389.91 2,170,162.76 2,170,162.76
Rate for 2020-2021 ** 5.30* 24.11* 24.11**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 140 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23000 Form R0418
Eaton RESA 1790 PACKARD HWY CHARLOTTE, MI 48813
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,276,753.78 1,771,269.04 1,771,269.04
2016-2017 Fixed Carry Forward 338,605.13 0.00 325,669.79
Total Indirect Costs 938,148.65 1,771,269.04 1,445,599.25
2016-2017 Direct Costs 15,741,792.03 15,310,236.77 15,310,236.77
2018-2019 Rate 5.96* 11.57* 9.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,365,949.76 17,763,090.46 17,763,090.46
Indirect costs based on rate ** 1,094,610.61 2,055,189.57 1,676,835.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,728,545.66 2,412,683.96 2,412,683.96
2016-2017 Fixed Carry Forward 338,605.13 0.00 325,669.79
Total Indirect Costs 1,389,940.53 2,412,683.96 2,087,014.17
Over/(Under) Recovery -295,329.92 -357,494.39 -410,178.43
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,728,545.66 2,412,683.96 2,412,683.96
2020-2021 Fixed Carry Forward -295,329.92 -357,494.39 -410,178.43 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,023,875.58 2,770,178.35 2,822,862.39 (Numerator)
Direct Costs 18,365,949.76 17,763,090.46 17,763,090.46
Rate for 2020-2021 ** 11.02* 15.60* 15.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 141 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23010 Form R0418
Bellevue Community Schools 904 W CAPITAL AVE BELLEVUE, MI 49021
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 185,626.69 956,566.33 956,566.33
2016-2017 Fixed Carry Forward -2,487.75 0.00 73,366.91
Total Indirect Costs 188,114.44 956,566.33 883,199.42
2016-2017 Direct Costs 5,549,821.18 4,778,881.54 4,778,881.54
2018-2019 Rate 3.39* 20.02* 18.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,093,835.24 5,214,487.53 5,214,487.53
Indirect costs based on rate ** 206,581.01 782,173.13 963,637.30 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 186,877.69 1,066,225.40 1,066,225.40
2016-2017 Fixed Carry Forward -2,487.75 0.00 73,366.91
Total Indirect Costs 189,365.44 1,066,225.40 992,858.49
Over/(Under) Recovery 17,215.57 0.00 -29,221.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 186,877.69 1,066,225.40 1,066,225.40
2020-2021 Fixed Carry Forward 17,215.57 0.00 -29,221.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 169,662.12 1,066,225.40 1,095,446.59 (Numerator)
Direct Costs 6,093,835.24 5,214,487.53 5,214,487.53
Rate for 2020-2021 ** 2.78* 20.45* 21.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 142 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23030 Form R0418
Charlotte Public Schools 378 STATE ST CHARLOTTE, MI 48813
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 994,955.13 3,598,208.91 3,598,208.91
2016-2017 Fixed Carry Forward 46,041.88 0.00 92,304.68
Total Indirect Costs 948,913.25 3,598,208.91 3,505,904.23
2016-2017 Direct Costs 25,479,176.68 22,875,922.90 22,875,922.90
2018-2019 Rate 3.72* 15.73* 15.33**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,225,560.10 24,560,276.02 24,560,276.02
Indirect costs based on rate ** 1,012,790.84 3,684,041.40 3,765,090.31 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,023,826.98 3,689,111.06 3,689,111.06
2016-2017 Fixed Carry Forward 46,041.88 0.00 92,304.68
Total Indirect Costs 977,785.10 3,689,111.06 3,596,806.38
Over/(Under) Recovery 35,005.74 0.00 168,283.93
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,023,826.98 3,689,111.06 3,689,111.06
2020-2021 Fixed Carry Forward 35,005.74 0.00 168,283.93 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 988,821.24 3,689,111.06 3,520,827.13 (Numerator)
Direct Costs 27,225,560.10 24,560,276.02 24,560,276.02
Rate for 2020-2021 ** 3.63* 15.02* 14.34**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 143 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23050 Form R0418
Eaton Rapids Public Schools 912 GREYHOUND DR EATON RAPIDS, MI 48827
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 647,313.40 2,337,694.60 2,337,694.60
2016-2017 Fixed Carry Forward 78,514.63 193,351.06 194,239.87
Total Indirect Costs 568,798.77 2,144,343.54 2,143,454.73
2016-2017 Direct Costs 23,592,054.57 21,901,673.37 21,901,673.37
2018-2019 Rate 2.41* 9.79* 9.79**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 25,354,251.72 23,486,988.35 23,486,988.35
Indirect costs based on rate ** 611,037.47 2,299,376.16 2,299,376.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 795,517.75 2,662,781.12 2,662,781.12
2016-2017 Fixed Carry Forward 78,514.63 193,351.06 194,239.87
Total Indirect Costs 717,003.12 2,469,430.06 2,468,541.25
Over/(Under) Recovery -105,965.65 -170,053.90 -169,165.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 795,517.75 2,662,781.12 2,662,781.12
2020-2021 Fixed Carry Forward -105,965.65 -170,053.90 -169,165.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 901,483.40 2,832,835.02 2,831,946.21 (Numerator)
Direct Costs 25,354,251.72 23,486,988.35 23,486,988.35
Rate for 2020-2021 ** 3.56* 12.06* 12.06**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 144 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23060 Form R0418
Grand Ledge Public Schools 220 LAMSON ST GRAND LEDGE, MI 48837
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,471,184.48 5,589,782.70 5,589,782.70
2016-2017 Fixed Carry Forward 124,902.03 135,736.88 133,108.79
Total Indirect Costs 1,346,282.45 5,454,045.82 5,456,673.91
2016-2017 Direct Costs 49,829,263.79 45,561,297.30 45,561,297.30
2018-2019 Rate 2.70* 11.97* 11.98**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 51,486,425.98 46,376,216.33 46,376,216.33
Indirect costs based on rate ** 1,390,133.50 5,551,233.09 5,555,870.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,655,155.85 6,594,831.50 6,594,831.50
2016-2017 Fixed Carry Forward 124,902.03 135,736.88 133,108.79
Total Indirect Costs 1,530,253.82 6,459,094.62 6,461,722.71
Over/(Under) Recovery -140,120.32 -907,861.53 -905,851.99
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,655,155.85 6,594,831.50 6,594,831.50
2020-2021 Fixed Carry Forward -140,120.32 -907,861.53 -905,851.99 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,795,276.17 7,502,693.03 7,500,683.49 (Numerator)
Direct Costs 51,486,425.98 46,376,216.33 46,376,216.33
Rate for 2020-2021 ** 3.49* 16.18* 16.17**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 145 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23065 Form R0418
Maple Valley Schools 11090 NASHVILLE HWY VERMONTVILLE, MI 49096
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 663,674.42 1,745,268.05 1,745,268.05
2016-2017 Fixed Carry Forward -15,143.93 0.00 -184,195.38
Total Indirect Costs 678,818.35 1,745,268.05 1,929,463.43
2016-2017 Direct Costs 10,372,697.24 9,291,103.61 9,291,103.61
2018-2019 Rate 6.54* 18.78* 20.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,899,911.02 8,755,086.88 8,755,086.88
Indirect costs based on rate ** 647,454.18 1,313,263.03 1,818,431.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 542,498.49 1,687,322.63 1,687,322.63
2016-2017 Fixed Carry Forward -15,143.93 0.00 -184,195.38
Total Indirect Costs 557,642.42 1,687,322.63 1,871,518.01
Over/(Under) Recovery 89,811.76 0.00 -53,086.47
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 542,498.49 1,687,322.63 1,687,322.63
2020-2021 Fixed Carry Forward 89,811.76 0.00 -53,086.47 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 452,686.73 1,687,322.63 1,740,409.10 (Numerator)
Direct Costs 9,899,911.02 8,755,086.88 8,755,086.88
Rate for 2020-2021 ** 4.57* 19.27* 19.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 146 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23080 Form R0418
Olivet Community Schools 255 FIRST ST OLIVET, MI 49076
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 413,748.16 1,392,788.95 1,392,788.95
2016-2017 Fixed Carry Forward -25,479.27 34,073.63 33,421.98
Total Indirect Costs 439,227.43 1,358,715.32 1,359,366.97
2016-2017 Direct Costs 13,229,489.16 12,250,448.37 12,250,448.37
2018-2019 Rate 3.32* 11.09* 11.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,464,455.12 12,335,354.63 12,335,354.63
Indirect costs based on rate ** 447,019.91 1,367,990.83 1,369,224.36 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 432,274.35 1,561,374.84 1,561,374.84
2016-2017 Fixed Carry Forward -25,479.27 34,073.63 33,421.98
Total Indirect Costs 457,753.62 1,527,301.21 1,527,952.86
Over/(Under) Recovery -10,733.71 -159,310.38 -158,728.50
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 432,274.35 1,561,374.84 1,561,374.84
2020-2021 Fixed Carry Forward -10,733.71 -159,310.38 -158,728.50 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 443,008.06 1,720,685.22 1,720,103.34 (Numerator)
Direct Costs 13,464,455.12 12,335,354.63 12,335,354.63
Rate for 2020-2021 ** 3.29* 13.95* 13.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 147 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23090 Form R0418
Potterville Public Schools 420 NORTH HIGH ST POTTERVILLE, MI 48876
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 442,549.82 1,313,550.23 1,313,550.23
2016-2017 Fixed Carry Forward -114,996.44 0.00 -147,887.99
Total Indirect Costs 557,546.26 1,313,550.23 1,461,438.22
2016-2017 Direct Costs 8,149,161.85 7,531,608.44 7,531,608.44
2018-2019 Rate 6.84* 17.44* 19.40**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,081,276.83 8,179,083.03 8,179,083.03
Indirect costs based on rate ** 621,159.34 1,226,862.45 1,586,742.11 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 259,969.12 1,162,162.92 1,162,162.92
2016-2017 Fixed Carry Forward -114,996.44 0.00 -147,887.99
Total Indirect Costs 374,965.56 1,162,162.92 1,310,050.91
Over/(Under) Recovery 246,193.78 0.00 276,691.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 259,969.12 1,162,162.92 1,162,162.92
2020-2021 Fixed Carry Forward 246,193.78 0.00 276,691.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 13,775.34 1,162,162.92 885,471.72 (Numerator)
Direct Costs 9,081,276.83 8,179,083.03 8,179,083.03
Rate for 2020-2021 ** 0.15* 14.21* 10.83**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 148 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23490 Form R0418
Oneida Township S/D #3 8981 ONEIDA RD GRAND LEDGE, MI 48837
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 15,088.30 27,846.23 27,846.23
2016-2017 Fixed Carry Forward -14,984.47 -13,194.72 -13,225.28
Total Indirect Costs 30,072.77 41,040.95 41,071.51
2016-2017 Direct Costs 148,334.71 135,576.78 135,576.78
2018-2019 Rate 20.27* 30.27* 30.29**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 213,447.96 193,818.70 193,818.70
Indirect costs based on rate ** 32,017.19 29,072.81 48,454.68 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 16,633.82 36,263.08 36,263.08
2016-2017 Fixed Carry Forward -14,984.47 -13,194.72 -13,225.28
Total Indirect Costs 31,618.29 49,457.80 49,488.36
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 16,633.82 36,263.08 36,263.08
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 16,633.82 36,263.08 36,263.08 (Numerator)
Direct Costs 213,447.96 193,818.70 193,818.70
Rate for 2020-2021 ** 7.79* 18.71* 18.71**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 149 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23900 Form R0418
LifeTech Academy 3101 TECHNOLOGY BLVD STE A LANSING, MI 48910
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,415.00 106,387.00 106,387.00
2016-2017 Fixed Carry Forward 28,442.47 136,876.60 136,876.60
Total Indirect Costs -25,027.47 -30,489.60 -30,489.60
2016-2017 Direct Costs 1,760,081.00 1,657,109.00 1,657,109.00
2018-2019 Rate 0.00* 0.00* 0.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,467,161.00 1,320,085.00 1,320,085.00
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,423.00 149,499.00 149,499.00
2016-2017 Fixed Carry Forward 28,442.47 136,876.60 136,876.60
Total Indirect Costs -26,019.47 12,622.40 12,622.40
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,423.00 149,499.00 149,499.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,423.00 149,499.00 149,499.00 (Numerator)
Direct Costs 1,467,161.00 1,320,085.00 1,320,085.00
Rate for 2020-2021 ** 0.17* 11.32* 11.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 150 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23901 Form R0418
Island City Academy 6421 CLINTON RD EATON RAPIDS, MI 48827
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 13.50 126,685.50 126,685.50
2016-2017 Fixed Carry Forward 0.00 -18,957.84 -18,957.84
Total Indirect Costs 13.50 145,643.34 145,643.34
2016-2017 Direct Costs 1,598,561.78 1,471,889.78 1,471,889.78
2018-2019 Rate 0.00* 9.89* 9.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,632,099.16 1,494,658.43 1,494,658.43
Indirect costs based on rate ** 0.00 147,821.72 147,821.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 137,440.73 137,440.73
2016-2017 Fixed Carry Forward 0.00 -18,957.84 -18,957.84
Total Indirect Costs 0.00 156,398.57 156,398.57
Over/(Under) Recovery 0.00 -8,576.85 -8,576.85
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 137,440.73 137,440.73
2020-2021 Fixed Carry Forward 0.00 -8,576.85 -8,576.85 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 146,017.58 146,017.58 (Numerator)
Direct Costs 1,632,099.16 1,494,658.43 1,494,658.43
Rate for 2020-2021 ** 0.00* 9.77* 9.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 151 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23902 Form R0418
Relevant Academy of Eaton County 220 LAMSON ST GRAND LEDGE, MI 48837
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 14,319.94 58,156.94 58,156.94
2016-2017 Fixed Carry Forward 0.00 -6,905.30 -6,905.30
Total Indirect Costs 14,319.94 65,062.24 65,062.24
2016-2017 Direct Costs 835,687.61 791,850.61 791,850.61
2018-2019 Rate 1.71* 8.22* 8.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 776,252.89 739,864.20 739,864.20
Indirect costs based on rate ** 13,273.92 60,816.84 60,816.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 32,034.09 68,422.78 68,422.78
2016-2017 Fixed Carry Forward 0.00 -6,905.30 -6,905.30
Total Indirect Costs 32,034.09 75,328.08 75,328.08
Over/(Under) Recovery -18,760.17 -14,511.24 -14,511.24
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 32,034.09 68,422.78 68,422.78
2020-2021 Fixed Carry Forward -18,760.17 -14,511.24 -14,511.24 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 50,794.26 82,934.02 82,934.02 (Numerator)
Direct Costs 776,252.89 739,864.20 739,864.20
Rate for 2020-2021 ** 6.54* 11.21* 11.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 152 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 23903 Form R0418
Insight School of Michigan 526 SOUTH CREYTS RD STE A LANSING, MI 48917
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 335,383.94 403,796.69 403,796.69
2016-2017 Fixed Carry Forward 7,215.41 -5,857.72 -5,857.72
Total Indirect Costs 328,168.53 409,654.41 409,654.41
2016-2017 Direct Costs 6,106,940.37 6,038,527.62 6,038,527.62
2018-2019 Rate 5.37* 6.78* 6.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,559,677.12 6,487,526.46 6,487,526.46
Indirect costs based on rate ** 352,254.66 439,854.29 439,854.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 495,768.18 567,918.84 567,918.84
2016-2017 Fixed Carry Forward 7,215.41 -5,857.72 -5,857.72
Total Indirect Costs 488,552.77 573,776.56 573,776.56
Over/(Under) Recovery -136,298.11 -133,922.27 -133,922.27
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 495,768.18 567,918.84 567,918.84
2020-2021 Fixed Carry Forward -136,298.11 -133,922.27 -133,922.27 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 632,066.29 701,841.11 701,841.11 (Numerator)
Direct Costs 6,559,677.12 6,487,526.46 6,487,526.46
Rate for 2020-2021 ** 9.64* 10.82* 10.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 153 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 24020 Form R0418
Harbor Springs School District 800 STATE ROAD HARBOR SPRINGS, MI 49740
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 389,519.63 1,717,953.81 1,717,953.81
2016-2017 Fixed Carry Forward 13,541.59 0.00 18,856.69
Total Indirect Costs 375,978.04 1,717,953.81 1,699,097.12
2016-2017 Direct Costs 11,676,330.82 10,347,896.64 10,347,896.64
2018-2019 Rate 3.22* 16.60* 16.42**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,590,228.25 11,164,366.17 11,164,366.17
Indirect costs based on rate ** 405,405.35 1,674,654.93 1,833,188.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 518,835.73 1,944,697.81 1,944,697.81
2016-2017 Fixed Carry Forward 13,541.59 0.00 18,856.69
Total Indirect Costs 505,294.14 1,944,697.81 1,925,841.12
Over/(Under) Recovery -99,888.79 0.00 -92,652.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 518,835.73 1,944,697.81 1,944,697.81
2020-2021 Fixed Carry Forward -99,888.79 0.00 -92,652.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 618,724.52 1,944,697.81 2,037,350.00 (Numerator)
Direct Costs 12,590,228.25 11,164,366.17 11,164,366.17
Rate for 2020-2021 ** 4.91* 17.42* 18.25**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 154 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 24030 Form R0418
Alanson Public Schools 7400 NORTH ST ALANSON, MI 49706
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 66,125.32 292,423.58 292,423.58
2016-2017 Fixed Carry Forward 1,566.08 24,357.91 24,357.91
Total Indirect Costs 64,559.24 268,065.67 268,065.67
2016-2017 Direct Costs 2,679,868.09 2,453,569.83 2,453,569.83
2018-2019 Rate 2.41* 10.93* 10.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,579,306.03 2,332,970.20 2,332,970.20
Indirect costs based on rate ** 62,161.28 254,993.64 254,993.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 93,354.33 339,690.16 339,690.16
2016-2017 Fixed Carry Forward 1,566.08 24,357.91 24,357.91
Total Indirect Costs 91,788.25 315,332.25 315,332.25
Over/(Under) Recovery -29,626.97 -60,338.61 -60,338.61
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 93,354.33 339,690.16 339,690.16
2020-2021 Fixed Carry Forward -29,626.97 -60,338.61 -60,338.61 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 122,981.30 400,028.77 400,028.77 (Numerator)
Direct Costs 2,579,306.03 2,332,970.20 2,332,970.20
Rate for 2020-2021 ** 4.77* 17.15* 17.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 155 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 24040 Form R0418
Pellston Public Schools 172 PARK ST PELLSTON, MI 49769
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 155,802.71 609,391.07 609,391.07
2016-2017 Fixed Carry Forward -8,972.05 -32,596.57 -32,596.57
Total Indirect Costs 164,774.76 641,987.64 641,987.64
2016-2017 Direct Costs 5,277,449.14 4,823,860.78 4,823,860.78
2018-2019 Rate 3.12* 13.31* 13.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,408,916.39 4,784,574.97 4,784,574.97
Indirect costs based on rate ** 168,758.19 636,826.93 636,826.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 110,135.53 734,476.95 734,476.95
2016-2017 Fixed Carry Forward -8,972.05 -32,596.57 -32,596.57
Total Indirect Costs 119,107.58 767,073.52 767,073.52
Over/(Under) Recovery 49,650.61 -130,246.59 -130,246.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 110,135.53 734,476.95 734,476.95
2020-2021 Fixed Carry Forward 49,650.61 -130,246.59 -130,246.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 60,484.92 864,723.54 864,723.54 (Numerator)
Direct Costs 5,408,916.39 4,784,574.97 4,784,574.97
Rate for 2020-2021 ** 1.12* 18.07* 18.07**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 156 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 24070 Form R0418
Public Schools of Petoskey 1130 HOWARD ST PETOSKEY, MI 49770
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 461,082.54 2,509,722.96 2,509,722.96
2016-2017 Fixed Carry Forward -30,736.13 55,603.31 54,633.44
Total Indirect Costs 491,818.67 2,454,119.65 2,455,089.52
2016-2017 Direct Costs 27,149,262.30 25,100,621.88 25,100,621.88
2018-2019 Rate 1.81* 9.78* 9.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 29,403,998.50 27,205,664.04 27,205,664.04
Indirect costs based on rate ** 532,212.37 2,660,713.94 2,660,713.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 497,499.72 2,695,834.18 2,695,834.18
2016-2017 Fixed Carry Forward -30,736.13 55,603.31 54,633.44
Total Indirect Costs 528,235.85 2,640,230.87 2,641,200.74
Over/(Under) Recovery 3,976.52 20,483.07 19,513.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 497,499.72 2,695,834.18 2,695,834.18
2020-2021 Fixed Carry Forward 3,976.52 20,483.07 19,513.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 493,523.20 2,675,351.11 2,676,320.98 (Numerator)
Direct Costs 29,403,998.50 27,205,664.04 27,205,664.04
Rate for 2020-2021 ** 1.68* 9.83* 9.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 157 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 24901 Form R0418
Concord Academy - Petoskey 2468 ATKINS RD PETOSKEY, MI 49770
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 150,158.00 150,158.00
2016-2017 Fixed Carry Forward 0.00 -58,129.54 -58,129.54
Total Indirect Costs 0.00 208,287.54 208,287.54
2016-2017 Direct Costs 1,264,263.00 1,114,105.00 1,114,105.00
2018-2019 Rate 0.00* 18.70* 18.70**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,253,826.00 1,151,972.00 1,151,972.00
Indirect costs based on rate ** 0.00 172,795.80 215,418.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 101,854.00 101,854.00
2016-2017 Fixed Carry Forward 0.00 -58,129.54 -58,129.54
Total Indirect Costs 0.00 159,983.54 159,983.54
Over/(Under) Recovery 0.00 0.00 55,435.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 101,854.00 101,854.00
2020-2021 Fixed Carry Forward 0.00 0.00 55,435.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 101,854.00 46,418.78 (Numerator)
Direct Costs 1,253,826.00 1,151,972.00 1,151,972.00
Rate for 2020-2021 ** 0.00* 8.84* 4.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 158 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25000 Form R0418
Genesee ISD 2413 WEST MAPLE AVE FLINT, MI 48507
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 5,994,463.28 9,703,046.43 9,703,046.43
2016-2017 Fixed Carry Forward -294,788.14 -529,475.37 -529,475.37
Total Indirect Costs 6,289,251.42 10,232,521.80 10,232,521.80
2016-2017 Direct Costs 81,089,089.63 77,652,013.46 77,652,013.46
2018-2019 Rate 7.76* 13.18* 13.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 89,555,296.41 85,614,737.85 85,614,737.85
Indirect costs based on rate ** 6,949,491.00 11,284,022.45 11,284,022.45 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,525,630.29 10,466,188.85 10,466,188.85
2016-2017 Fixed Carry Forward -294,788.14 -529,475.37 -529,475.37
Total Indirect Costs 6,820,418.43 10,995,664.22 10,995,664.22
Over/(Under) Recovery 129,072.57 288,358.23 288,358.23
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,525,630.29 10,466,188.85 10,466,188.85
2020-2021 Fixed Carry Forward 129,072.57 288,358.23 288,358.23 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 6,396,557.72 10,177,830.62 10,177,830.62 (Numerator)
Direct Costs 89,555,296.41 85,614,737.85 85,614,737.85
Rate for 2020-2021 ** 7.14* 11.89* 11.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 159 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25010 Form R0418
Flint, School District of the City of 923 EAST KEARSLEY ST FLINT, MI 48503
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,864,459.66 11,200,059.33 11,200,059.33
2016-2017 Fixed Carry Forward 2,032,920.01 0.00 1,036,085.88
Total Indirect Costs 831,539.65 11,200,059.33 10,163,973.45
2016-2017 Direct Costs 70,542,743.60 62,207,143.93 62,207,143.93
2018-2019 Rate 1.18* 18.00* 16.34**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 65,411,716.99 57,584,927.99 57,584,927.99
Indirect costs based on rate ** 771,858.26 8,637,739.20 9,409,377.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,943,417.00 10,574,822.00 10,574,822.00
2016-2017 Fixed Carry Forward 2,032,920.01 0.00 1,036,085.88
Total Indirect Costs 910,496.99 10,574,822.00 9,538,736.12
Over/(Under) Recovery -138,638.73 0.00 -129,358.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,943,417.00 10,574,822.00 10,574,822.00
2020-2021 Fixed Carry Forward -138,638.73 0.00 -129,358.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,082,055.73 10,574,822.00 10,704,180.89 (Numerator)
Direct Costs 65,411,716.99 57,584,927.99 57,584,927.99
Rate for 2020-2021 ** 4.71* 18.36* 18.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 160 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25030 Form R0418
Grand Blanc Community Schools G-11920 S SAGINAW ST GRAND BLANC, MI 48439
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,673,941.52 9,922,105.60 9,922,105.60
2016-2017 Fixed Carry Forward -3,341.63 0.00 -258,792.68
Total Indirect Costs 1,677,283.15 9,922,105.60 10,180,898.28
2016-2017 Direct Costs 74,865,146.21 66,464,751.00 66,464,751.00
2018-2019 Rate 2.24* 14.93* 15.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 75,774,512.51 68,084,025.54 68,084,025.54
Indirect costs based on rate ** 1,697,349.08 10,164,945.01 10,430,472.71 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,047,230.84 12,076,262.03 12,076,262.03
2016-2017 Fixed Carry Forward -3,341.63 0.00 -258,792.68
Total Indirect Costs 2,050,572.47 12,076,262.03 12,335,054.71
Over/(Under) Recovery -353,223.39 -1,911,317.02 -1,904,582.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,047,230.84 12,076,262.03 12,076,262.03
2020-2021 Fixed Carry Forward -353,223.39 -1,911,317.02 -1,904,582.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,400,454.23 13,987,579.05 13,980,844.03 (Numerator)
Direct Costs 75,774,512.51 68,084,025.54 68,084,025.54
Rate for 2020-2021 ** 3.17* 20.54* 20.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 161 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25040 Form R0418
Mt. Morris Consolidated Schools 12356 WALTER ST MOUNT MORRIS, MI 48458
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 548,408.16 2,474,450.90 2,474,450.90
2016-2017 Fixed Carry Forward 38,527.20 -58,345.90 -54,390.71
Total Indirect Costs 509,880.96 2,532,796.80 2,528,841.61
2016-2017 Direct Costs 21,040,797.47 19,114,754.73 19,114,754.73
2018-2019 Rate 2.42* 13.25* 13.23**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,775,483.14 18,909,313.18 18,909,313.18
Indirect costs based on rate ** 502,766.69 2,505,484.00 2,501,702.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 627,570.68 2,493,740.64 2,493,740.64
2016-2017 Fixed Carry Forward 38,527.20 -58,345.90 -54,390.71
Total Indirect Costs 589,043.48 2,552,086.54 2,548,131.35
Over/(Under) Recovery -86,276.79 -46,602.54 -46,429.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 627,570.68 2,493,740.64 2,493,740.64
2020-2021 Fixed Carry Forward -86,276.79 -46,602.54 -46,429.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 713,847.47 2,540,343.18 2,540,169.86 (Numerator)
Direct Costs 20,775,483.14 18,909,313.18 18,909,313.18
Rate for 2020-2021 ** 3.44* 13.43* 13.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 162 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25050 Form R0418
Goodrich Area Schools 8029 GALE RD GOODRICH, MI 48438
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 634,031.20 2,489,032.44 2,489,032.44
2016-2017 Fixed Carry Forward -140,454.65 0.00 96,189.97
Total Indirect Costs 774,485.85 2,489,032.44 2,392,842.47
2016-2017 Direct Costs 18,370,841.02 16,515,839.78 16,515,839.78
2018-2019 Rate 4.22* 15.07* 14.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,979,350.79 18,013,792.48 18,013,792.48
Indirect costs based on rate ** 843,128.60 2,702,068.87 2,610,198.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 634,119.02 2,599,677.33 2,599,677.33
2016-2017 Fixed Carry Forward -140,454.65 0.00 96,189.97
Total Indirect Costs 774,573.67 2,599,677.33 2,503,487.36
Over/(Under) Recovery 68,554.93 0.00 106,711.17
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 634,119.02 2,599,677.33 2,599,677.33
2020-2021 Fixed Carry Forward 68,554.93 0.00 106,711.17 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 565,564.09 2,599,677.33 2,492,966.16 (Numerator)
Direct Costs 19,979,350.79 18,013,792.48 18,013,792.48
Rate for 2020-2021 ** 2.83* 14.43* 13.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 163 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25060 Form R0418
Bendle Public Schools 3420 COLUMBINE AVE BURTON, MI 48529
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 214,832.21 1,242,251.18 1,242,251.18
2016-2017 Fixed Carry Forward -30,674.24 0.00 -7,287.54
Total Indirect Costs 245,506.45 1,242,251.18 1,249,538.72
2016-2017 Direct Costs 11,229,355.50 10,201,936.53 10,201,936.53
2018-2019 Rate 2.19* 12.18* 12.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,461,652.90 11,417,319.56 11,417,319.56
Indirect costs based on rate ** 272,910.20 1,390,629.52 1,398,621.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 230,316.47 1,274,649.81 1,274,649.81
2016-2017 Fixed Carry Forward -30,674.24 0.00 -7,287.54
Total Indirect Costs 260,990.71 1,274,649.81 1,281,937.35
Over/(Under) Recovery 11,919.49 115,979.71 116,684.30
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 230,316.47 1,274,649.81 1,274,649.81
2020-2021 Fixed Carry Forward 11,919.49 115,979.71 116,684.30 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 218,396.98 1,158,670.10 1,157,965.51 (Numerator)
Direct Costs 12,461,652.90 11,417,319.56 11,417,319.56
Rate for 2020-2021 ** 1.75* 10.15* 10.14**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 164 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25070 Form R0418
Genesee School District P.O. Box 220 Genesee, MI 48437
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 188,328.66 797,778.33 797,778.33
2016-2017 Fixed Carry Forward -31,215.05 -88,656.10 -88,656.10
Total Indirect Costs 219,543.71 886,434.43 886,434.43
2016-2017 Direct Costs 6,269,571.50 5,660,121.83 5,660,121.83
2018-2019 Rate 3.50* 15.66* 15.66**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,416,060.24 5,828,089.21 5,828,089.21
Indirect costs based on rate ** 224,562.11 874,213.38 912,678.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 209,412.79 797,383.82 797,383.82
2016-2017 Fixed Carry Forward -31,215.05 -88,656.10 -88,656.10
Total Indirect Costs 240,627.84 886,039.92 886,039.92
Over/(Under) Recovery -16,065.73 0.00 26,638.85
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 209,412.79 797,383.82 797,383.82
2020-2021 Fixed Carry Forward -16,065.73 0.00 26,638.85 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 225,478.52 797,383.82 770,744.97 (Numerator)
Direct Costs 6,416,060.24 5,828,089.21 5,828,089.21
Rate for 2020-2021 ** 3.51* 13.68* 13.22**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 165 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25080 Form R0418
Carman-Ainsworth Community Schools G-3475 W. Court St Flint, MI 48532
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,007,571.54 5,491,676.01 5,491,676.01
2016-2017 Fixed Carry Forward 302,246.40 -609,636.14 -609,907.48
Total Indirect Costs 705,325.14 6,101,312.15 6,101,583.49
2016-2017 Direct Costs 50,564,280.04 45,837,459.57 45,837,459.57
2018-2019 Rate 1.39* 13.31* 13.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 48,888,843.16 44,935,855.98 44,935,855.98
Indirect costs based on rate ** 679,554.92 5,980,962.43 5,980,962.43 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,359,988.94 5,228,821.59 5,228,821.59
2016-2017 Fixed Carry Forward 302,246.40 -609,636.14 -609,907.48
Total Indirect Costs 1,057,742.54 5,838,457.73 5,838,729.07
Over/(Under) Recovery -378,187.62 142,504.70 142,233.36
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,359,988.94 5,228,821.59 5,228,821.59
2020-2021 Fixed Carry Forward -378,187.62 142,504.70 142,233.36 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,738,176.56 5,086,316.89 5,086,588.23 (Numerator)
Direct Costs 48,888,843.16 44,935,855.98 44,935,855.98
Rate for 2020-2021 ** 3.56* 11.32* 11.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 166 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25100 Form R0418
Fenton Area Public Schools 3100 OWEN RD FENTON, MI 48430
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 542,705.78 3,102,980.53 3,102,980.53
2016-2017 Fixed Carry Forward -8,055.27 -28,383.65 -29,224.15
Total Indirect Costs 550,761.05 3,131,364.18 3,132,204.68
2016-2017 Direct Costs 31,337,045.29 28,693,624.54 28,693,624.54
2018-2019 Rate 1.76* 10.91* 10.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 33,381,317.31 30,623,890.23 30,623,890.23
Indirect costs based on rate ** 587,511.18 3,341,066.42 3,344,128.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 571,154.05 3,245,980.10 3,245,980.10
2016-2017 Fixed Carry Forward -8,055.27 -28,383.65 -29,224.15
Total Indirect Costs 579,209.32 3,274,363.75 3,275,204.25
Over/(Under) Recovery 8,301.86 66,702.67 68,924.56
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 571,154.05 3,245,980.10 3,245,980.10
2020-2021 Fixed Carry Forward 8,301.86 66,702.67 68,924.56 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 562,852.19 3,179,277.43 3,177,055.54 (Numerator)
Direct Costs 33,381,317.31 30,623,890.23 30,623,890.23
Rate for 2020-2021 ** 1.69* 10.38* 10.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 167 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25110 Form R0418
Kearsley Community School District 4396 UNDERHILL DR FLINT, MI 48506
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 744,435.71 3,310,345.65 3,310,345.65
2016-2017 Fixed Carry Forward -59,399.70 -78,331.93 -79,146.42
Total Indirect Costs 803,835.41 3,388,677.58 3,389,492.07
2016-2017 Direct Costs 28,441,701.26 25,841,924.92 25,841,924.92
2018-2019 Rate 2.83* 13.11* 13.12**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 29,705,115.52 27,039,753.45 27,039,753.45
Indirect costs based on rate ** 840,654.77 3,544,911.68 3,547,615.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 794,103.92 3,459,465.99 3,459,465.99
2016-2017 Fixed Carry Forward -59,399.70 -78,331.93 -79,146.42
Total Indirect Costs 853,503.62 3,537,797.92 3,538,612.41
Over/(Under) Recovery -12,848.85 7,113.76 9,003.24
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 794,103.92 3,459,465.99 3,459,465.99
2020-2021 Fixed Carry Forward -12,848.85 7,113.76 9,003.24 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 806,952.77 3,452,352.23 3,450,462.75 (Numerator)
Direct Costs 29,705,115.52 27,039,753.45 27,039,753.45
Rate for 2020-2021 ** 2.72* 12.77* 12.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 168 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25120 Form R0418
Flushing Community Schools 522 NORTH MCKINLEY RD FLUSHING, MI 48433
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,083,861.72 3,984,222.77 3,984,222.77
2016-2017 Fixed Carry Forward -135,330.19 108,124.06 108,161.62
Total Indirect Costs 1,219,191.91 3,876,098.71 3,876,061.15
2016-2017 Direct Costs 36,895,537.57 33,960,937.52 33,960,937.52
2018-2019 Rate 3.30* 11.41* 11.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 38,725,429.86 35,661,518.52 35,661,518.52
Indirect costs based on rate ** 1,277,939.19 4,068,979.26 4,068,979.26 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,127,725.88 4,160,394.02 4,160,394.02
2016-2017 Fixed Carry Forward -135,330.19 108,124.06 108,161.62
Total Indirect Costs 1,263,056.07 4,052,269.96 4,052,232.40
Over/(Under) Recovery 14,883.12 16,709.30 16,746.86
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,127,725.88 4,160,394.02 4,160,394.02
2020-2021 Fixed Carry Forward 14,883.12 16,709.30 16,746.86 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,112,842.76 4,143,684.72 4,143,647.16 (Numerator)
Direct Costs 38,725,429.86 35,661,518.52 35,661,518.52
Rate for 2020-2021 ** 2.87* 11.62* 11.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 169 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25130 Form R0418
Atherton Community Schools 3354 SOUTH GENESEE RD BURTON, MI 48519
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 246,354.74 1,785,954.00 1,785,954.00
2016-2017 Fixed Carry Forward 40,680.61 0.00 -747,099.90
Total Indirect Costs 205,674.13 1,785,954.00 2,533,053.90
2016-2017 Direct Costs 8,877,075.95 7,337,476.69 7,337,476.69
2018-2019 Rate 2.32* 24.34* 34.52**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,372,299.69 8,543,707.99 8,543,707.99
Indirect costs based on rate ** 217,437.35 1,281,556.20 2,135,927.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 306,060.32 1,134,652.02 1,134,652.02
2016-2017 Fixed Carry Forward 40,680.61 0.00 -747,099.90
Total Indirect Costs 265,379.71 1,134,652.02 1,881,751.92
Over/(Under) Recovery -47,942.36 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 306,060.32 1,134,652.02 1,134,652.02
2020-2021 Fixed Carry Forward -47,942.36 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 354,002.68 1,134,652.02 1,134,652.02 (Numerator)
Direct Costs 9,372,299.69 8,543,707.99 8,543,707.99
Rate for 2020-2021 ** 3.78* 13.28* 13.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 170 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25140 Form R0418
Davison Community Schools P.O. Box 319 Davison, MI 48423
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,816,848.96 6,592,724.71 6,592,724.71
2016-2017 Fixed Carry Forward 73,793.20 -66,605.67 -68,548.68
Total Indirect Costs 1,743,055.76 6,659,330.38 6,661,273.39
2016-2017 Direct Costs 51,678,505.58 46,754,617.34 46,754,617.34
2018-2019 Rate 3.37* 14.24* 14.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 54,048,274.32 48,554,254.70 48,554,254.70
Indirect costs based on rate ** 1,821,426.84 6,914,125.87 6,918,981.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,936,257.78 7,270,242.70 7,270,242.70
2016-2017 Fixed Carry Forward 73,793.20 -66,605.67 -68,548.68
Total Indirect Costs 1,862,464.58 7,336,848.37 7,338,791.38
Over/(Under) Recovery -41,037.74 -422,722.50 -419,810.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,936,257.78 7,270,242.70 7,270,242.70
2020-2021 Fixed Carry Forward -41,037.74 -422,722.50 -419,810.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,977,295.52 7,692,965.20 7,690,052.79 (Numerator)
Direct Costs 54,048,274.32 48,554,254.70 48,554,254.70
Rate for 2020-2021 ** 3.66* 15.84* 15.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 171 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25150 Form R0418
Clio Area School District 430 NORTH MILL ST CLIO, MI 48420
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 692,251.92 3,095,665.09 3,095,665.09
2016-2017 Fixed Carry Forward 119,335.52 226,030.00 226,265.61
Total Indirect Costs 572,916.40 2,869,635.09 2,869,399.48
2016-2017 Direct Costs 28,898,818.82 26,411,025.23 26,411,025.23
2018-2019 Rate 1.98* 10.87* 10.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 28,625,269.40 26,253,126.11 26,253,126.11
Indirect costs based on rate ** 566,780.33 2,853,714.81 2,851,089.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 882,869.95 3,255,013.24 3,255,013.24
2016-2017 Fixed Carry Forward 119,335.52 226,030.00 226,265.61
Total Indirect Costs 763,534.43 3,028,983.24 3,028,747.63
Over/(Under) Recovery -196,754.10 -175,268.43 -177,658.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 882,869.95 3,255,013.24 3,255,013.24
2020-2021 Fixed Carry Forward -196,754.10 -175,268.43 -177,658.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,079,624.05 3,430,281.67 3,432,671.37 (Numerator)
Direct Costs 28,625,269.40 26,253,126.11 26,253,126.11
Rate for 2020-2021 ** 3.77* 13.07* 13.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 172 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25180 Form R0418
Swartz Creek Community Schools 8354 CAPPY LN SWARTZ CREEK, MI 48473
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,118,065.77 3,944,059.38 3,944,059.38
2016-2017 Fixed Carry Forward -118,472.69 90,494.11 92,045.60
Total Indirect Costs 1,236,538.46 3,853,565.27 3,852,013.78
2016-2017 Direct Costs 35,638,598.60 32,732,869.99 32,732,869.99
2018-2019 Rate 3.47* 11.77* 11.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 37,465,347.74 34,373,530.70 34,373,530.70
Indirect costs based on rate ** 1,300,047.57 4,045,764.56 4,045,764.56 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,117,514.50 4,075,654.54 4,075,654.54
2016-2017 Fixed Carry Forward -118,472.69 90,494.11 92,045.60
Total Indirect Costs 1,235,987.19 3,985,160.43 3,983,608.94
Over/(Under) Recovery 64,060.38 60,604.13 62,155.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,117,514.50 4,075,654.54 4,075,654.54
2020-2021 Fixed Carry Forward 64,060.38 60,604.13 62,155.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,053,454.12 4,015,050.41 4,013,498.92 (Numerator)
Direct Costs 37,465,347.74 34,373,530.70 34,373,530.70
Rate for 2020-2021 ** 2.81* 11.68* 11.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 173 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25200 Form R0418
Lake Fenton Community Schools 11425 TORREY RD FENTON, MI 48430
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 556,717.00 2,232,281.91 2,232,281.91
2016-2017 Fixed Carry Forward -8,981.46 113,837.42 114,660.67
Total Indirect Costs 565,698.46 2,118,444.49 2,117,621.24
2016-2017 Direct Costs 18,947,082.96 17,271,518.05 17,271,518.05
2018-2019 Rate 2.99* 12.27* 12.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,116,374.45 18,307,370.53 18,307,370.53
Indirect costs based on rate ** 601,479.60 2,246,314.36 2,244,483.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 653,055.08 2,462,059.00 2,462,059.00
2016-2017 Fixed Carry Forward -8,981.46 113,837.42 114,660.67
Total Indirect Costs 662,036.54 2,348,221.58 2,347,398.33
Over/(Under) Recovery -60,556.94 -101,907.22 -102,914.70
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 653,055.08 2,462,059.00 2,462,059.00
2020-2021 Fixed Carry Forward -60,556.94 -101,907.22 -102,914.70 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 713,612.02 2,563,966.22 2,564,973.70 (Numerator)
Direct Costs 20,116,374.45 18,307,370.53 18,307,370.53
Rate for 2020-2021 ** 3.55* 14.01* 14.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 174 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25210 Form R0418
Westwood Heights Schools 3400 N Jennings Road FLINT, MI 48504
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 345,781.57 1,692,337.03 1,692,337.03
2016-2017 Fixed Carry Forward -3,198.43 58,281.08 48,571.38
Total Indirect Costs 348,980.00 1,634,055.95 1,643,765.65
2016-2017 Direct Costs 13,111,462.08 11,764,906.62 11,764,906.62
2018-2019 Rate 2.66* 13.89* 13.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,354,970.53 13,780,559.06 13,780,559.06
Indirect costs based on rate ** 408,442.22 1,914,119.65 1,925,144.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 436,981.01 2,011,392.48 2,011,392.48
2016-2017 Fixed Carry Forward -3,198.43 58,281.08 48,571.38
Total Indirect Costs 440,179.44 1,953,111.40 1,962,821.10
Over/(Under) Recovery -31,737.22 -38,991.75 -37,677.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 436,981.01 2,011,392.48 2,011,392.48
2020-2021 Fixed Carry Forward -31,737.22 -38,991.75 -37,677.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 468,718.23 2,050,384.23 2,049,069.48 (Numerator)
Direct Costs 15,354,970.53 13,780,559.06 13,780,559.06
Rate for 2020-2021 ** 3.05* 14.88* 14.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 175 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25230 Form R0418
Bentley Community School District 1170 NORTH BELSAY RD BURTON, MI 48509
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 310,776.60 977,532.20 977,532.20
2016-2017 Fixed Carry Forward -10,208.34 -86,357.93 -86,357.93
Total Indirect Costs 320,984.94 1,063,890.13 1,063,890.13
2016-2017 Direct Costs 7,904,372.79 7,237,617.19 7,237,617.19
2018-2019 Rate 4.06* 14.70* 14.70**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,078,719.50 7,346,998.98 7,346,998.98
Indirect costs based on rate ** 327,996.01 1,080,008.85 1,080,008.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 244,747.99 976,468.51 976,468.51
2016-2017 Fixed Carry Forward -10,208.34 -86,357.93 -86,357.93
Total Indirect Costs 254,956.33 1,062,826.44 1,062,826.44
Over/(Under) Recovery 73,039.68 17,182.41 17,182.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 244,747.99 976,468.51 976,468.51
2020-2021 Fixed Carry Forward 73,039.68 17,182.41 17,182.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 171,708.31 959,286.10 959,286.10 (Numerator)
Direct Costs 8,078,719.50 7,346,998.98 7,346,998.98
Rate for 2020-2021 ** 2.13* 13.06* 13.06**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 176 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25240 Form R0418
Beecher Community School District 1386 WEST COLDWATER RD FLINT, MI 48505
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 229,573.26 1,632,781.53 1,632,781.53
2016-2017 Fixed Carry Forward 56,353.23 0.00 324,587.99
Total Indirect Costs 173,220.03 1,632,781.53 1,308,193.54
2016-2017 Direct Costs 11,410,184.69 10,006,976.42 10,006,976.42
2018-2019 Rate 1.52* 16.32* 13.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,044,229.94 8,758,795.13 8,758,795.13
Indirect costs based on rate ** 152,672.30 1,313,819.27 1,144,774.52 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 479,231.34 1,764,666.15 1,764,666.15
2016-2017 Fixed Carry Forward 56,353.23 0.00 324,587.99
Total Indirect Costs 422,878.11 1,764,666.15 1,440,078.16
Over/(Under) Recovery -270,205.81 0.00 -295,303.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 479,231.34 1,764,666.15 1,764,666.15
2020-2021 Fixed Carry Forward -270,205.81 0.00 -295,303.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 749,437.15 1,764,666.15 2,059,969.79 (Numerator)
Direct Costs 10,044,229.94 8,758,795.13 8,758,795.13
Rate for 2020-2021 ** 7.46* 20.15* 23.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 177 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25250 Form R0418
Linden Community Schools 7205 SILVER LAKE RD LINDEN, MI 48451
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 936,036.43 2,699,686.69 2,699,686.69
2016-2017 Fixed Carry Forward -93,320.63 -165,459.75 -165,459.75
Total Indirect Costs 1,029,357.06 2,865,146.44 2,865,146.44
2016-2017 Direct Costs 25,329,577.07 23,565,926.81 23,565,926.81
2018-2019 Rate 4.06* 12.16* 12.16**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,491,271.23 24,590,452.48 24,590,452.48
Indirect costs based on rate ** 1,075,545.61 2,990,199.02 2,990,199.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 944,863.27 2,845,682.02 2,845,682.02
2016-2017 Fixed Carry Forward -93,320.63 -165,459.75 -165,459.75
Total Indirect Costs 1,038,183.90 3,011,141.77 3,011,141.77
Over/(Under) Recovery 37,361.71 -20,942.75 -20,942.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 944,863.27 2,845,682.02 2,845,682.02
2020-2021 Fixed Carry Forward 37,361.71 -20,942.75 -20,942.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 907,501.56 2,866,624.77 2,866,624.77 (Numerator)
Direct Costs 26,491,271.23 24,590,452.48 24,590,452.48
Rate for 2020-2021 ** 3.43* 11.66* 11.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 178 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25260 Form R0418
Montrose Community Schools P.O. Box 3129 Montrose, MI 48457
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 526,701.88 1,820,918.93 1,820,918.93
2016-2017 Fixed Carry Forward 180,208.06 0.00 275,679.83
Total Indirect Costs 346,493.82 1,820,918.93 1,545,239.10
2016-2017 Direct Costs 12,780,301.36 11,486,084.31 11,486,084.31
2018-2019 Rate 2.71* 15.85* 13.45**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,525,433.25 13,955,044.43 13,955,044.43
Indirect costs based on rate ** 420,739.24 2,093,256.66 1,876,953.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 570,575.89 2,140,964.71 2,140,964.71
2016-2017 Fixed Carry Forward 180,208.06 0.00 275,679.83
Total Indirect Costs 390,367.83 2,140,964.71 1,865,284.88
Over/(Under) Recovery 30,371.41 0.00 11,668.60
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 570,575.89 2,140,964.71 2,140,964.71
2020-2021 Fixed Carry Forward 30,371.41 0.00 11,668.60 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 540,204.48 2,140,964.71 2,129,296.11 (Numerator)
Direct Costs 15,525,433.25 13,955,044.43 13,955,044.43
Rate for 2020-2021 ** 3.48* 15.34* 15.26**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 179 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25280 Form R0418
LakeVille Community School District 11107 WASHBURN RD OTISVILLE, MI 48463
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 273,107.16 1,077,355.71 1,077,355.71
2016-2017 Fixed Carry Forward 38,190.42 86,615.50 86,140.34
Total Indirect Costs 234,916.74 990,740.21 991,215.37
2016-2017 Direct Costs 11,539,816.50 10,735,567.95 10,735,567.95
2018-2019 Rate 2.04* 9.23* 9.23**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,124,893.77 10,217,583.30 10,217,583.30
Indirect costs based on rate ** 226,947.83 943,082.94 943,082.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 298,644.35 1,205,954.82 1,205,954.82
2016-2017 Fixed Carry Forward 38,190.42 86,615.50 86,140.34
Total Indirect Costs 260,453.93 1,119,339.32 1,119,814.48
Over/(Under) Recovery -33,506.10 -176,256.38 -176,731.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 298,644.35 1,205,954.82 1,205,954.82
2020-2021 Fixed Carry Forward -33,506.10 -176,256.38 -176,731.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 332,150.45 1,382,211.20 1,382,686.36 (Numerator)
Direct Costs 11,124,893.77 10,217,583.30 10,217,583.30
Rate for 2020-2021 ** 2.99* 13.53* 13.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 180 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25900 Form R0418
Genesee STEM Academy 5240 Calkins Road Flint, MI 48532
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 164,889.95 698,392.18 698,392.18
2016-2017 Fixed Carry Forward -18,455.73 0.00 0.00
Total Indirect Costs 183,345.68 698,392.18 698,392.18
2016-2017 Direct Costs 2,428,428.12 1,894,925.89 1,894,925.89
2018-2019 Rate 7.55* 36.86* 36.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,955,283.53 2,023,728.41 2,023,728.41
Indirect costs based on rate ** 223,123.91 303,559.26 505,932.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 157,687.54 1,089,242.66 1,089,242.66
2016-2017 Fixed Carry Forward -18,455.73 0.00 0.00
Total Indirect Costs 176,143.27 1,089,242.66 1,089,242.66
Over/(Under) Recovery 46,980.64 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 157,687.54 1,089,242.66 1,089,242.66
2020-2021 Fixed Carry Forward 46,980.64 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 110,706.90 1,089,242.66 1,089,242.66 (Numerator)
Direct Costs 2,955,283.53 2,023,728.41 2,023,728.41
Rate for 2020-2021 ** 3.75* 53.82* 53.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 181 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25902 Form R0418
Woodland Park Academy 2083 GRAND BLANC RD GRAND BLANC, MI 48439
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 141,308.18 448,064.74 448,064.74
2016-2017 Fixed Carry Forward -12,071.85 0.00 36,649.71
Total Indirect Costs 153,380.03 448,064.74 411,415.03
2016-2017 Direct Costs 3,086,899.22 2,780,142.66 2,780,142.66
2018-2019 Rate 4.97* 16.12* 14.80**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,478,911.79 3,113,634.21 3,113,634.21
Indirect costs based on rate ** 172,901.92 467,045.13 460,817.86 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 146,222.40 511,499.98 511,499.98
2016-2017 Fixed Carry Forward -12,071.85 0.00 36,649.71
Total Indirect Costs 158,294.25 511,499.98 474,850.27
Over/(Under) Recovery 14,607.67 0.00 -14,032.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 146,222.40 511,499.98 511,499.98
2020-2021 Fixed Carry Forward 14,607.67 0.00 -14,032.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 131,614.73 511,499.98 525,532.39 (Numerator)
Direct Costs 3,478,911.79 3,113,634.21 3,113,634.21
Rate for 2020-2021 ** 3.78* 16.43* 16.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 182 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25903 Form R0418
Grand Blanc Academy 5135 EAST HILL RD GRAND BLANC, MI 48439
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 71,541.00 319,556.00 319,556.00
2016-2017 Fixed Carry Forward -23,231.80 -47,437.45 -47,425.19
Total Indirect Costs 94,772.80 366,993.45 366,981.19
2016-2017 Direct Costs 3,204,884.00 2,956,869.00 2,956,869.00
2018-2019 Rate 2.96* 12.41* 12.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,322,701.00 3,079,963.00 3,079,963.00
Indirect costs based on rate ** 98,351.95 382,223.41 382,223.41 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 103,622.00 346,360.00 346,360.00
2016-2017 Fixed Carry Forward -23,231.80 -47,437.45 -47,425.19
Total Indirect Costs 126,853.80 393,797.45 393,785.19
Over/(Under) Recovery -28,501.85 -11,574.04 -11,561.78
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 103,622.00 346,360.00 346,360.00
2020-2021 Fixed Carry Forward -28,501.85 -11,574.04 -11,561.78 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 132,123.85 357,934.04 357,921.78 (Numerator)
Direct Costs 3,322,701.00 3,079,963.00 3,079,963.00
Rate for 2020-2021 ** 3.98* 11.62* 11.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 183 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25904 Form R0418
Northridge Academy 4100 Coldwater Road FLINT, MI 48504
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 126,482.71 592,315.59 592,315.59
2016-2017 Fixed Carry Forward 8,140.24 0.00 0.00
Total Indirect Costs 118,342.47 592,315.59 592,315.59
2016-2017 Direct Costs 3,110,616.49 2,644,783.61 2,644,783.61
2018-2019 Rate 3.80* 22.40* 22.40**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,238,573.23 1,942,364.70 1,942,364.70
Indirect costs based on rate ** 85,065.78 291,354.71 435,089.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 106,011.70 402,220.23 402,220.23
2016-2017 Fixed Carry Forward 8,140.24 0.00 0.00
Total Indirect Costs 97,871.46 402,220.23 402,220.23
Over/(Under) Recovery -12,805.68 0.00 32,869.46
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 106,011.70 402,220.23 402,220.23
2020-2021 Fixed Carry Forward -12,805.68 0.00 32,869.46 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 118,817.38 402,220.23 369,350.77 (Numerator)
Direct Costs 2,238,573.23 1,942,364.70 1,942,364.70
Rate for 2020-2021 ** 5.31* 20.71* 19.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 184 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25905 Form R0418
International Academy of Flint 2820 SOUTH SAGINAW ST FLINT, MI 48503
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 384,528.08 918,723.14 918,723.14
2016-2017 Fixed Carry Forward -75,708.39 0.00 -113,971.40
Total Indirect Costs 460,236.47 918,723.14 1,032,694.54
2016-2017 Direct Costs 7,431,462.21 6,897,267.15 6,897,267.15
2018-2019 Rate 6.19* 13.32* 14.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,906,387.39 7,280,143.36 7,280,143.36
Indirect costs based on rate ** 489,405.38 969,715.10 1,089,837.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 398,953.50 1,025,197.53 1,025,197.53
2016-2017 Fixed Carry Forward -75,708.39 0.00 -113,971.40
Total Indirect Costs 474,661.89 1,025,197.53 1,139,168.93
Over/(Under) Recovery 14,743.49 -55,482.43 -49,331.47
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 398,953.50 1,025,197.53 1,025,197.53
2020-2021 Fixed Carry Forward 14,743.49 -55,482.43 -49,331.47 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 384,210.01 1,080,679.96 1,074,529.00 (Numerator)
Direct Costs 7,906,387.39 7,280,143.36 7,280,143.36
Rate for 2020-2021 ** 4.86* 14.84* 14.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 185 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25907 Form R0418
Linden Charter Academy 3244 N LINDEN RD FLINT, MI 48504
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 513,201.00 1,677,250.00 1,677,250.00
2016-2017 Fixed Carry Forward -162,410.54 0.00 0.00
Total Indirect Costs 675,611.54 1,677,250.00 1,677,250.00
2016-2017 Direct Costs 6,985,641.00 5,821,592.00 5,821,592.00
2018-2019 Rate 9.67* 28.81* 28.81**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,607,017.00 6,361,118.00 6,361,118.00
Indirect costs based on rate ** 735,598.54 954,167.70 1,590,279.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 383,400.00 1,629,299.00 1,629,299.00
2016-2017 Fixed Carry Forward -162,410.54 0.00 0.00
Total Indirect Costs 545,810.54 1,629,299.00 1,629,299.00
Over/(Under) Recovery 189,788.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 383,400.00 1,629,299.00 1,629,299.00
2020-2021 Fixed Carry Forward 189,788.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 193,612.00 1,629,299.00 1,629,299.00 (Numerator)
Direct Costs 7,607,017.00 6,361,118.00 6,361,118.00
Rate for 2020-2021 ** 2.55* 25.61* 25.61**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 186 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25909 Form R0418
Burton Glen Charter Academy 4171 EAST ATHERTON RD BURTON, MI 48519
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 273,468.00 1,614,891.00 1,614,891.00
2016-2017 Fixed Carry Forward -33,100.94 0.00 0.00
Total Indirect Costs 306,568.94 1,614,891.00 1,614,891.00
2016-2017 Direct Costs 6,670,545.00 5,329,122.00 5,329,122.00
2018-2019 Rate 4.60* 30.30* 30.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,999,473.00 5,654,666.00 5,654,666.00
Indirect costs based on rate ** 321,975.76 848,199.90 1,413,666.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 239,012.00 1,583,819.00 1,583,819.00
2016-2017 Fixed Carry Forward -33,100.94 0.00 0.00
Total Indirect Costs 272,112.94 1,583,819.00 1,583,819.00
Over/(Under) Recovery 49,862.82 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 239,012.00 1,583,819.00 1,583,819.00
2020-2021 Fixed Carry Forward 49,862.82 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 189,149.18 1,583,819.00 1,583,819.00 (Numerator)
Direct Costs 6,999,473.00 5,654,666.00 5,654,666.00
Rate for 2020-2021 ** 2.70* 28.01* 28.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 187 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25910 Form R0418
Richfield Public School Academy 3807 NORTH CENTER RD FLINT, MI 48506
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 177,406.20 731,028.88 731,028.88
2016-2017 Fixed Carry Forward 8,637.88 -51,822.81 -54,137.66
Total Indirect Costs 168,768.32 782,851.69 785,166.54
2016-2017 Direct Costs 5,880,729.11 5,327,106.43 5,327,106.43
2018-2019 Rate 2.87* 14.70* 14.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,839,668.00 5,301,352.00 5,301,352.00
Indirect costs based on rate ** 167,598.47 779,298.74 781,419.28 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 127,105.00 665,421.00 665,421.00
2016-2017 Fixed Carry Forward 8,637.88 -51,822.81 -54,137.66
Total Indirect Costs 118,467.12 717,243.81 719,558.66
Over/(Under) Recovery 49,131.35 62,054.93 61,860.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 127,105.00 665,421.00 665,421.00
2020-2021 Fixed Carry Forward 49,131.35 62,054.93 61,860.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 77,973.65 603,366.07 603,560.38 (Numerator)
Direct Costs 5,839,668.00 5,301,352.00 5,301,352.00
Rate for 2020-2021 ** 1.34* 11.38* 11.39**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 188 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25911 Form R0418
Madison Academy 6170 TORREY RD FLINT, MI 48507
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 22,274.00 522,088.21 522,088.21
2016-2017 Fixed Carry Forward 0.00 8,462.26 0.00
Total Indirect Costs 22,274.00 513,625.95 522,088.21
2016-2017 Direct Costs 6,131,984.77 5,632,170.56 5,632,170.56
2018-2019 Rate 0.36* 9.12* 9.27**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,244,418.38 5,797,423.98 5,797,423.98
Indirect costs based on rate ** 22,479.91 528,725.07 537,421.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 26,535.54 473,529.94 473,529.94
2016-2017 Fixed Carry Forward 0.00 8,462.26 0.00
Total Indirect Costs 26,535.54 465,067.68 473,529.94
Over/(Under) Recovery -4,055.63 63,657.39 63,891.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 26,535.54 473,529.94 473,529.94
2020-2021 Fixed Carry Forward -4,055.63 63,657.39 63,891.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 30,591.17 409,872.55 409,638.68 (Numerator)
Direct Costs 6,244,418.38 5,797,423.98 5,797,423.98
Rate for 2020-2021 ** 0.49* 7.07* 7.07**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 189 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25912 Form R0418
The New Standard Academy 2040 W. Carpenter Flint, MI 48505
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 45,464.39 1,116,018.13 1,116,018.13
2016-2017 Fixed Carry Forward -44,969.92 0.00 0.00
Total Indirect Costs 90,434.31 1,116,018.13 1,116,018.13
2016-2017 Direct Costs 4,944,747.25 3,874,193.51 3,874,193.51
2018-2019 Rate 1.83* 28.81* 28.81**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,626,797.89 4,489,369.02 4,489,369.02
Indirect costs based on rate ** 102,970.40 673,405.35 1,122,342.26 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 53,869.29 1,191,298.16 1,191,298.16
2016-2017 Fixed Carry Forward -44,969.92 0.00 0.00
Total Indirect Costs 98,839.21 1,191,298.16 1,191,298.16
Over/(Under) Recovery 4,131.19 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 53,869.29 1,191,298.16 1,191,298.16
2020-2021 Fixed Carry Forward 4,131.19 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 49,738.10 1,191,298.16 1,191,298.16 (Numerator)
Direct Costs 5,626,797.89 4,489,369.02 4,489,369.02
Rate for 2020-2021 ** 0.88* 26.54* 26.54**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 190 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25914 Form R0418
Greater Heights Academy 3196 W PASADENA AVE FLINT, MI 48504
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 198,115.52 789,183.94 789,183.94
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 198,115.52 789,183.94 789,183.94
2016-2017 Direct Costs 1,274,156.85 753,296.43 753,296.43
2018-2019 Rate 15.55* 104.76* 104.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,355,589.43 790,217.00 790,217.00
Indirect costs based on rate ** 203,338.41 118,532.55 197,554.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 210,080.43 775,452.86 775,452.86
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 210,080.43 775,452.86 775,452.86
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 210,080.43 775,452.86 775,452.86
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 210,080.43 775,452.86 775,452.86 (Numerator)
Direct Costs 1,355,589.43 790,217.00 790,217.00
Rate for 2020-2021 ** 15.50* 98.13* 98.13**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 191 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25915 Form R0418
WAY Academy - Flint 817 E Kearsley St Flint , MI 48503
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 172,028.00 453,336.17 453,336.17
2016-2017 Fixed Carry Forward -60,570.41 0.00 0.00
Total Indirect Costs 232,598.41 453,336.17 453,336.17
2016-2017 Direct Costs 1,803,520.85 1,522,212.68 1,522,212.68
2018-2019 Rate 12.90* 29.78* 29.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,362,632.56 1,226,240.25 1,226,240.25
Indirect costs based on rate ** 175,779.60 183,936.04 306,560.06 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 92,952.07 229,344.38 229,344.38
2016-2017 Fixed Carry Forward -60,570.41 0.00 0.00
Total Indirect Costs 153,522.48 229,344.38 229,344.38
Over/(Under) Recovery 22,257.12 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 92,952.07 229,344.38 229,344.38
2020-2021 Fixed Carry Forward 22,257.12 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 70,694.95 229,344.38 229,344.38 (Numerator)
Direct Costs 1,362,632.56 1,226,240.25 1,226,240.25
Rate for 2020-2021 ** 5.19* 18.70* 18.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 192 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25916 Form R0418
Eagle's Nest Academy 5005 CLOVERLAWN DR FLINT, MI 48504
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 59,211.37 471,324.45 471,324.45
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 59,211.37 471,324.45 471,324.45
2016-2017 Direct Costs 1,622,388.70 1,210,275.62 1,210,275.62
2018-2019 Rate 3.65* 38.94* 38.94**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,953,681.01 1,452,871.12 1,452,871.12
Indirect costs based on rate ** 71,309.36 217,930.67 363,217.78 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 72,935.95 573,745.84 573,745.84
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 72,935.95 573,745.84 573,745.84
Over/(Under) Recovery -1,626.59 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 72,935.95 573,745.84 573,745.84
2020-2021 Fixed Carry Forward -1,626.59 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 74,562.54 573,745.84 573,745.84 (Numerator)
Direct Costs 1,953,681.01 1,452,871.12 1,452,871.12
Rate for 2020-2021 ** 3.82* 39.49* 39.49**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 193 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 25918 Form R0418
Flex High School of Michigan 4945 CLIO RD FLINT, MI 48504
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 669,168.13 531,505.80 531,505.80
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 119,761.72 257,424.05 257,424.05
Total Indirect Costs 119,761.72 257,424.05 257,424.05
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 119,761.72 257,424.05 257,424.05
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 119,761.72 257,424.05 257,424.05 (Numerator)
Direct Costs 669,168.13 531,505.80 531,505.80
Rate for 2020-2021 ** 17.90* 48.43* 48.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 194 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 26010 Form R0418
Beaverton Schools P.O. Box 529 Beaverton, MI 48612
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 414,789.97 1,107,627.30 1,107,627.30
2016-2017 Fixed Carry Forward -34,250.37 -5,970.37 -5,774.41
Total Indirect Costs 449,040.34 1,113,597.67 1,113,401.71
2016-2017 Direct Costs 10,007,745.63 9,314,908.30 9,314,908.30
2018-2019 Rate 4.49* 11.96* 11.95**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,478,176.00 9,742,312.31 9,742,312.31
Indirect costs based on rate ** 470,470.10 1,165,180.55 1,164,206.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 519,697.97 1,255,561.66 1,255,561.66
2016-2017 Fixed Carry Forward -34,250.37 -5,970.37 -5,774.41
Total Indirect Costs 553,948.34 1,261,532.03 1,261,336.07
Over/(Under) Recovery -83,478.24 -96,351.48 -97,129.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 519,697.97 1,255,561.66 1,255,561.66
2020-2021 Fixed Carry Forward -83,478.24 -96,351.48 -97,129.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 603,176.21 1,351,913.14 1,352,691.41 (Numerator)
Direct Costs 10,478,176.00 9,742,312.31 9,742,312.31
Rate for 2020-2021 ** 5.76* 13.88* 13.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 195 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 26040 Form R0418
Gladwin Community Schools 401 NORTH BOWERY AVE GLADWIN, MI 48624
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 684,123.99 1,713,983.27 1,713,983.27
2016-2017 Fixed Carry Forward -144,980.94 -212,790.74 -213,426.51
Total Indirect Costs 829,104.93 1,926,774.01 1,927,409.78
2016-2017 Direct Costs 15,530,006.84 14,500,147.56 14,500,147.56
2018-2019 Rate 5.34* 13.29* 13.29**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,415,273.10 15,250,488.81 15,250,488.81
Indirect costs based on rate ** 876,575.58 2,026,789.96 2,026,789.96 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 647,139.19 1,811,923.48 1,811,923.48
2016-2017 Fixed Carry Forward -144,980.94 -212,790.74 -213,426.51
Total Indirect Costs 792,120.13 2,024,714.22 2,025,349.99
Over/(Under) Recovery 84,455.45 2,075.74 1,439.97
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 647,139.19 1,811,923.48 1,811,923.48
2020-2021 Fixed Carry Forward 84,455.45 2,075.74 1,439.97 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 562,683.74 1,809,847.74 1,810,483.51 (Numerator)
Direct Costs 16,415,273.10 15,250,488.81 15,250,488.81
Rate for 2020-2021 ** 3.43* 11.87* 11.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 196 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 27000 Form R0418
Gogebic-Ontonagon ISD P.O. Box 218 Bergland, MI 49910
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 739,933.29 1,072,961.87 1,072,961.87
2016-2017 Fixed Carry Forward -374,870.86 -212,406.79 -186,914.20
Total Indirect Costs 1,114,804.15 1,285,368.66 1,259,876.07
2016-2017 Direct Costs 7,769,048.98 7,436,020.40 7,436,020.40
2018-2019 Rate 14.35* 17.29* 16.94**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,741,071.20 6,262,928.19 6,262,928.19
Indirect costs based on rate ** 967,343.72 939,439.23 1,060,940.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 651,919.53 1,130,062.54 1,130,062.54
2016-2017 Fixed Carry Forward -374,870.86 -212,406.79 -186,914.20
Total Indirect Costs 1,026,790.39 1,342,469.33 1,316,976.74
Over/(Under) Recovery -59,446.67 0.00 -256,036.70
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 651,919.53 1,130,062.54 1,130,062.54
2020-2021 Fixed Carry Forward -59,446.67 0.00 -256,036.70 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 711,366.20 1,130,062.54 1,386,099.24 (Numerator)
Direct Costs 6,741,071.20 6,262,928.19 6,262,928.19
Rate for 2020-2021 ** 10.55* 18.04* 22.13**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 197 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 27010 Form R0418
Bessemer Area School District 301 EAST SELLAR ST BESSEMER, MI 49911
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 55,120.56 439,943.61 439,943.61
2016-2017 Fixed Carry Forward 16,128.16 0.00 57,507.88
Total Indirect Costs 38,992.40 439,943.61 382,435.73
2016-2017 Direct Costs 3,505,392.93 3,120,569.88 3,120,569.88
2018-2019 Rate 1.11* 14.10* 12.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,988,142.46 3,531,678.92 3,531,678.92
Indirect costs based on rate ** 44,268.38 497,966.73 432,983.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 71,594.91 528,058.45 528,058.45
2016-2017 Fixed Carry Forward 16,128.16 0.00 57,507.88
Total Indirect Costs 55,466.75 528,058.45 470,550.57
Over/(Under) Recovery -11,198.37 -30,091.72 -37,566.73
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 71,594.91 528,058.45 528,058.45
2020-2021 Fixed Carry Forward -11,198.37 -30,091.72 -37,566.73 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 82,793.28 558,150.17 565,625.18 (Numerator)
Direct Costs 3,988,142.46 3,531,678.92 3,531,678.92
Rate for 2020-2021 ** 2.08* 15.80* 16.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 198 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 27020 Form R0418
Ironwood Area Schools of Gogebic County 650 EAST AYER ST IRONWOOD, MI 49938
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 188,971.19 945,389.24 945,389.24
2016-2017 Fixed Carry Forward -30,389.38 0.00 32,926.10
Total Indirect Costs 219,360.57 945,389.24 912,463.14
2016-2017 Direct Costs 7,868,980.02 7,112,561.97 7,112,561.97
2018-2019 Rate 2.79* 13.29* 12.83**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,920,858.87 7,173,493.68 7,173,493.68
Indirect costs based on rate ** 220,991.96 953,357.31 920,359.24 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 191,770.67 939,135.86 939,135.86
2016-2017 Fixed Carry Forward -30,389.38 0.00 32,926.10
Total Indirect Costs 222,160.05 939,135.86 906,209.76
Over/(Under) Recovery -1,168.09 14,221.45 14,149.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 191,770.67 939,135.86 939,135.86
2020-2021 Fixed Carry Forward -1,168.09 14,221.45 14,149.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 192,938.76 924,914.41 924,986.38 (Numerator)
Direct Costs 7,920,858.87 7,173,493.68 7,173,493.68
Rate for 2020-2021 ** 2.44* 12.89* 12.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 199 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 27070 Form R0418
Wakefield-Marenisco School District 715 PUTNAM ST WAKEFIELD, MI 49968
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 147,726.95 432,932.21 432,932.21
2016-2017 Fixed Carry Forward -5,964.61 0.00 -42,298.80
Total Indirect Costs 153,691.56 432,932.21 475,231.01
2016-2017 Direct Costs 2,839,403.36 2,554,198.10 2,554,198.10
2018-2019 Rate 5.41* 16.95* 18.61**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,895,359.03 2,624,299.66 2,624,299.66
Indirect costs based on rate ** 156,638.92 393,644.95 488,382.17 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 154,498.78 425,558.15 425,558.15
2016-2017 Fixed Carry Forward -5,964.61 0.00 -42,298.80
Total Indirect Costs 160,463.39 425,558.15 467,856.95
Over/(Under) Recovery -3,824.47 0.00 20,525.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 154,498.78 425,558.15 425,558.15
2020-2021 Fixed Carry Forward -3,824.47 0.00 20,525.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 158,323.25 425,558.15 405,032.93 (Numerator)
Direct Costs 2,895,359.03 2,624,299.66 2,624,299.66
Rate for 2020-2021 ** 5.47* 16.22* 15.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 200 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 27080 Form R0418
Watersmeet Township School District N4720 Highway US-45 Watersmeet, MI 49969
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 199,526.26 629,355.12 629,355.12
2016-2017 Fixed Carry Forward -36,720.48 0.00 -21,550.38
Total Indirect Costs 236,246.74 629,355.12 650,905.50
2016-2017 Direct Costs 3,280,295.98 2,850,467.12 2,850,467.12
2018-2019 Rate 7.20* 22.08* 22.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,227,836.80 2,833,035.28 2,833,035.28
Indirect costs based on rate ** 232,404.25 424,955.29 647,065.26 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 175,056.34 569,857.86 569,857.86
2016-2017 Fixed Carry Forward -36,720.48 0.00 -21,550.38
Total Indirect Costs 211,776.82 569,857.86 591,408.24
Over/(Under) Recovery 20,627.43 0.00 55,657.02
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 175,056.34 569,857.86 569,857.86
2020-2021 Fixed Carry Forward 20,627.43 0.00 55,657.02 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 154,428.91 569,857.86 514,200.84 (Numerator)
Direct Costs 3,227,836.80 2,833,035.28 2,833,035.28
Rate for 2020-2021 ** 4.78* 20.11* 18.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 201 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 28000 Form R0418
Traverse Bay Area ISD 1101 RED DR TRAVERSE CITY, MI 49684
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,364,276.03 6,568,313.12 6,568,313.12
2016-2017 Fixed Carry Forward -589,040.94 -291,635.11 -289,667.69
Total Indirect Costs 4,953,316.97 6,859,948.23 6,857,980.81
2016-2017 Direct Costs 53,949,223.13 51,745,186.04 51,745,186.04
2018-2019 Rate 9.18* 13.26* 13.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 53,226,821.46 50,974,977.30 50,974,977.30
Indirect costs based on rate ** 4,886,222.21 6,759,281.99 6,754,184.49 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,756,279.65 7,008,123.81 7,008,123.81
2016-2017 Fixed Carry Forward -589,040.94 -291,635.11 -289,667.69
Total Indirect Costs 5,345,320.59 7,299,758.92 7,297,791.50
Over/(Under) Recovery -459,098.38 -540,476.93 -543,607.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,756,279.65 7,008,123.81 7,008,123.81
2020-2021 Fixed Carry Forward -459,098.38 -540,476.93 -543,607.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,215,378.03 7,548,600.74 7,551,730.82 (Numerator)
Direct Costs 53,226,821.46 50,974,977.30 50,974,977.30
Rate for 2020-2021 ** 9.80* 14.81* 14.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 202 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 28010 Form R0418
Traverse City Area Public Schools 412 WEBSTER ST TRAVERSE CITY, MI 49686
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,713,793.89 12,919,149.13 12,919,149.13
2016-2017 Fixed Carry Forward -11,646.38 0.00 195,366.14
Total Indirect Costs 3,725,440.27 12,919,149.13 12,723,782.99
2016-2017 Direct Costs 95,429,693.51 86,177,840.57 86,177,840.57
2018-2019 Rate 3.90* 14.99* 14.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 96,772,841.30 86,981,928.39 86,981,928.39
Indirect costs based on rate ** 3,774,140.81 13,038,591.07 12,838,532.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,351,840.75 14,034,706.60 14,034,706.60
2016-2017 Fixed Carry Forward -11,646.38 0.00 195,366.14
Total Indirect Costs 4,363,487.13 14,034,706.60 13,839,340.46
Over/(Under) Recovery -589,346.32 -996,115.53 -1,000,807.83
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,351,840.75 14,034,706.60 14,034,706.60
2020-2021 Fixed Carry Forward -589,346.32 -996,115.53 -1,000,807.83 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,941,187.07 15,030,822.13 15,035,514.43 (Numerator)
Direct Costs 96,772,841.30 86,981,928.39 86,981,928.39
Rate for 2020-2021 ** 5.11* 17.28* 17.29**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 203 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 28035 Form R0418
Buckley Community Schools 305 S. First Street Buckley, MI 49620
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 190,225.53 517,651.93 517,651.93
2016-2017 Fixed Carry Forward -4,130.45 0.00 43,950.56
Total Indirect Costs 194,355.98 517,651.93 473,701.37
2016-2017 Direct Costs 3,578,593.99 3,251,167.59 3,251,167.59
2018-2019 Rate 5.43* 15.92* 14.57**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,992,665.71 3,519,453.51 3,519,453.51
Indirect costs based on rate ** 216,801.75 527,918.03 512,784.38 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 163,622.91 636,835.11 636,835.11
2016-2017 Fixed Carry Forward -4,130.45 0.00 43,950.56
Total Indirect Costs 167,753.36 636,835.11 592,884.55
Over/(Under) Recovery 49,048.39 0.00 -80,100.17
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 163,622.91 636,835.11 636,835.11
2020-2021 Fixed Carry Forward 49,048.39 0.00 -80,100.17 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 114,574.52 636,835.11 716,935.28 (Numerator)
Direct Costs 3,992,665.71 3,519,453.51 3,519,453.51
Rate for 2020-2021 ** 2.87* 18.09* 20.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 204 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 28090 Form R0418
Kingsley Area Schools 402 FENTON ST KINGSLEY, MI 49649
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 302,778.89 1,297,261.14 1,297,261.14
2016-2017 Fixed Carry Forward 920.58 3,474.33 3,474.33
Total Indirect Costs 301,858.31 1,293,786.81 1,293,786.81
2016-2017 Direct Costs 12,731,641.43 11,737,159.18 11,737,159.18
2018-2019 Rate 2.37* 11.02* 11.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,184,483.58 13,140,514.65 13,140,514.65
Indirect costs based on rate ** 336,172.26 1,448,084.71 1,448,084.71 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 305,517.56 1,349,486.49 1,349,486.49
2016-2017 Fixed Carry Forward 920.58 3,474.33 3,474.33
Total Indirect Costs 304,596.98 1,346,012.16 1,346,012.16
Over/(Under) Recovery 31,575.28 102,072.55 102,072.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 305,517.56 1,349,486.49 1,349,486.49
2020-2021 Fixed Carry Forward 31,575.28 102,072.55 102,072.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 273,942.28 1,247,413.94 1,247,413.94 (Numerator)
Direct Costs 14,184,483.58 13,140,514.65 13,140,514.65
Rate for 2020-2021 ** 1.93* 9.49* 9.49**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 205 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 28900 Form R0418
Old Mission Peninsula School 2699 ISLAND VIEW RD TRAVERSE CITY, MI 49686
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,507,985.00 1,317,047.00 1,317,047.00
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 131,014.00 321,952.00 321,952.00
Total Indirect Costs 131,014.00 321,952.00 321,952.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 131,014.00 321,952.00 321,952.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 131,014.00 321,952.00 321,952.00 (Numerator)
Direct Costs 1,507,985.00 1,317,047.00 1,317,047.00
Rate for 2020-2021 ** 8.69* 24.44* 24.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 206 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 28901 Form R0418
Woodland School 7224 SUPPLY RD TRAVERSE CITY, MI 49686
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 146,704.14 146,704.14
2016-2017 Fixed Carry Forward 0.00 23,764.35 22,089.21
Total Indirect Costs 0.00 122,939.79 124,614.93
2016-2017 Direct Costs 1,515,928.94 1,369,224.80 1,369,224.80
2018-2019 Rate 0.00* 8.98* 9.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,531,710.20 1,373,723.87 1,373,723.87
Indirect costs based on rate ** 0.00 123,360.40 125,008.87 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 157,986.33 157,986.33
2016-2017 Fixed Carry Forward 0.00 23,764.35 22,089.21
Total Indirect Costs 0.00 134,221.98 135,897.12
Over/(Under) Recovery 0.00 -10,861.58 -10,888.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 157,986.33 157,986.33
2020-2021 Fixed Carry Forward 0.00 -10,861.58 -10,888.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 168,847.91 168,874.58 (Numerator)
Direct Costs 1,531,710.20 1,373,723.87 1,373,723.87
Rate for 2020-2021 ** 0.00* 12.29* 12.29**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 207 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 28902 Form R0418
Grand Traverse Academy 1245 HAMMOND RD E TRAVERSE CITY, MI 49686
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 34,351.08 660,214.89 660,214.89
2016-2017 Fixed Carry Forward 0.00 100,498.47 100,850.34
Total Indirect Costs 34,351.08 559,716.42 559,364.55
2016-2017 Direct Costs 7,923,567.81 7,297,704.00 7,297,704.00
2018-2019 Rate 0.43* 7.67* 7.66**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,463,639.87 5,796,270.82 5,796,270.82
Indirect costs based on rate ** 27,793.65 444,573.97 443,994.34 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 56,746.57 724,115.62 724,115.62
2016-2017 Fixed Carry Forward 0.00 100,498.47 100,850.34
Total Indirect Costs 56,746.57 623,617.15 623,265.28
Over/(Under) Recovery -28,952.92 -179,043.18 -179,270.94
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 56,746.57 724,115.62 724,115.62
2020-2021 Fixed Carry Forward -28,952.92 -179,043.18 -179,270.94 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 85,699.49 903,158.80 903,386.56 (Numerator)
Direct Costs 6,463,639.87 5,796,270.82 5,796,270.82
Rate for 2020-2021 ** 1.33* 15.58* 15.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 208 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 28904 Form R0418
The Greenspire School 1026 Red Drive Traverse City, MI 49684
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 19,003.85 52,619.97 52,619.97
2016-2017 Fixed Carry Forward 2,368.92 3,753.13 0.00
Total Indirect Costs 16,634.93 48,866.84 52,619.97
2016-2017 Direct Costs 681,582.74 647,966.62 647,966.62
2018-2019 Rate 2.44* 7.54* 8.12**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 973,980.32 928,090.13 928,090.13
Indirect costs based on rate ** 23,765.12 69,978.00 75,360.92 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 17,979.57 63,869.76 63,869.76
2016-2017 Fixed Carry Forward 2,368.92 3,753.13 0.00
Total Indirect Costs 15,610.65 60,116.63 63,869.76
Over/(Under) Recovery 8,154.47 9,861.37 11,491.16
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 17,979.57 63,869.76 63,869.76
2020-2021 Fixed Carry Forward 8,154.47 9,861.37 11,491.16 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 9,825.10 54,008.39 52,378.60 (Numerator)
Direct Costs 973,980.32 928,090.13 928,090.13
Rate for 2020-2021 ** 1.01* 5.82* 5.64**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 209 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 29000 Form R0418
Gratiot-Isabella RESD P.O. Box 310 Ithaca, MI 48847
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,460,014.67 3,789,182.29 3,789,182.29
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 2,460,014.67 3,789,182.29 3,789,182.29
2016-2017 Direct Costs 19,900,875.14 18,571,707.52 18,571,707.52
2018-2019 Rate 12.36* 20.40* 20.40**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,764,826.32 19,434,861.74 19,434,861.74
Indirect costs based on rate ** 2,566,532.53 2,915,229.26 3,964,711.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,771,283.42 4,101,248.00 4,101,248.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 2,771,283.42 4,101,248.00 4,101,248.00
Over/(Under) Recovery -204,750.89 0.00 -136,536.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,771,283.42 4,101,248.00 4,101,248.00
2020-2021 Fixed Carry Forward -204,750.89 0.00 -136,536.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,976,034.31 4,101,248.00 4,237,784.21 (Numerator)
Direct Costs 20,764,826.32 19,434,861.74 19,434,861.74
Rate for 2020-2021 ** 14.33* 21.10* 21.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 210 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 29010 Form R0418
Alma Public Schools 1500 PINE AVE ALMA, MI 48801
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 711,000.13 2,913,949.34 2,913,949.34
2016-2017 Fixed Carry Forward -36,946.18 0.00 5,739.80
Total Indirect Costs 747,946.31 2,913,949.34 2,908,209.54
2016-2017 Direct Costs 19,962,591.68 17,759,642.47 17,759,642.47
2018-2019 Rate 3.75* 16.41* 16.38**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 21,926,812.56 19,549,211.59 19,549,211.59
Indirect costs based on rate ** 822,255.47 2,932,381.74 3,202,160.86 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 772,327.00 3,149,927.97 3,149,927.97
2016-2017 Fixed Carry Forward -36,946.18 0.00 5,739.80
Total Indirect Costs 809,273.18 3,149,927.97 3,144,188.17
Over/(Under) Recovery 12,982.29 0.00 57,972.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 772,327.00 3,149,927.97 3,149,927.97
2020-2021 Fixed Carry Forward 12,982.29 0.00 57,972.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 759,344.71 3,149,927.97 3,091,955.28 (Numerator)
Direct Costs 21,926,812.56 19,549,211.59 19,549,211.59
Rate for 2020-2021 ** 3.46* 16.11* 15.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 211 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 29020 Form R0418
Ashley Community Schools P.O. Box 6 Ashley, MI 48806
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 55,563.08 340,543.10 340,543.10
2016-2017 Fixed Carry Forward -30,191.94 -42,042.70 -42,042.70
Total Indirect Costs 85,755.02 382,585.80 382,585.80
2016-2017 Direct Costs 2,589,204.56 2,304,224.54 2,304,224.54
2018-2019 Rate 3.31* 16.60* 16.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,739,104.59 2,473,198.40 2,473,198.40
Indirect costs based on rate ** 90,664.36 370,979.76 410,550.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 58,445.08 324,351.27 324,351.27
2016-2017 Fixed Carry Forward -30,191.94 -42,042.70 -42,042.70
Total Indirect Costs 88,637.02 366,393.97 366,393.97
Over/(Under) Recovery 2,027.34 0.00 44,156.96
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 58,445.08 324,351.27 324,351.27
2020-2021 Fixed Carry Forward 2,027.34 0.00 44,156.96 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 56,417.74 324,351.27 280,194.31 (Numerator)
Direct Costs 2,739,104.59 2,473,198.40 2,473,198.40
Rate for 2020-2021 ** 2.06* 13.11* 11.33**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 212 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 29040 Form R0418
Breckenridge Community Schools P.O. Box 217 Breckenridge, MI 48615
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 62,305.39 680,204.09 680,204.09
2016-2017 Fixed Carry Forward 45,003.35 24,004.43 24,004.43
Total Indirect Costs 17,302.04 656,199.66 656,199.66
2016-2017 Direct Costs 6,599,152.05 5,981,253.35 5,981,253.35
2018-2019 Rate 0.26* 10.97* 10.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,845,769.81 6,162,372.05 6,162,372.05
Indirect costs based on rate ** 17,799.00 676,012.21 676,012.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 63,596.06 746,993.82 746,993.82
2016-2017 Fixed Carry Forward 45,003.35 24,004.43 24,004.43
Total Indirect Costs 18,592.71 722,989.39 722,989.39
Over/(Under) Recovery -793.71 -46,977.18 -46,977.18
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 63,596.06 746,993.82 746,993.82
2020-2021 Fixed Carry Forward -793.71 -46,977.18 -46,977.18 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 64,389.77 793,971.00 793,971.00 (Numerator)
Direct Costs 6,845,769.81 6,162,372.05 6,162,372.05
Rate for 2020-2021 ** 0.94* 12.88* 12.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 213 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 29050 Form R0418
Fulton Schools 8060 ELY HWY MIDDLETON, MI 48856
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 204,889.09 851,940.18 851,940.18
2016-2017 Fixed Carry Forward 5,381.59 0.00 -10,720.19
Total Indirect Costs 199,507.50 851,940.18 862,660.37
2016-2017 Direct Costs 8,030,206.57 7,383,155.48 7,383,155.48
2018-2019 Rate 2.48* 11.54* 11.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,003,866.62 7,299,700.09 7,299,700.09
Indirect costs based on rate ** 198,495.89 842,385.39 852,604.97 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 224,798.45 928,964.98 928,964.98
2016-2017 Fixed Carry Forward 5,381.59 0.00 -10,720.19
Total Indirect Costs 219,416.86 928,964.98 939,685.17
Over/(Under) Recovery -20,920.97 -86,579.59 -87,080.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 224,798.45 928,964.98 928,964.98
2020-2021 Fixed Carry Forward -20,920.97 -86,579.59 -87,080.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 245,719.42 1,015,544.57 1,016,045.18 (Numerator)
Direct Costs 8,003,866.62 7,299,700.09 7,299,700.09
Rate for 2020-2021 ** 3.07* 13.91* 13.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 214 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 29060 Form R0418
Ithaca Public Schools 710 NORTH UNION ST ITHACA, MI 48847
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 375,245.09 1,404,510.24 1,404,510.24
2016-2017 Fixed Carry Forward -53,470.69 -171,497.31 -171,497.31
Total Indirect Costs 428,715.78 1,576,007.55 1,576,007.55
2016-2017 Direct Costs 10,983,269.75 9,954,004.60 9,954,004.60
2018-2019 Rate 3.90* 15.83* 15.83**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,656,503.99 9,638,380.48 9,638,380.48
Indirect costs based on rate ** 415,603.66 1,445,757.07 1,525,755.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 468,542.48 1,486,665.99 1,486,665.99
2016-2017 Fixed Carry Forward -53,470.69 -171,497.31 -171,497.31
Total Indirect Costs 522,013.17 1,658,163.30 1,658,163.30
Over/(Under) Recovery -106,409.51 0.00 -132,407.67
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 468,542.48 1,486,665.99 1,486,665.99
2020-2021 Fixed Carry Forward -106,409.51 0.00 -132,407.67 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 574,951.99 1,486,665.99 1,619,073.66 (Numerator)
Direct Costs 10,656,503.99 9,638,380.48 9,638,380.48
Rate for 2020-2021 ** 5.40* 15.42* 16.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 215 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 29100 Form R0418
St. Louis Public Schools 113 EAST SAGINAW ST SAINT LOUIS, MI 48880
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 272,867.69 1,404,264.00 1,404,264.00
2016-2017 Fixed Carry Forward -19,987.77 0.00 -128,048.80
Total Indirect Costs 292,855.46 1,404,264.00 1,532,312.80
2016-2017 Direct Costs 9,621,498.35 8,490,102.04 8,490,102.04
2018-2019 Rate 3.04* 16.54* 18.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,293,006.61 9,096,570.58 9,096,570.58
Indirect costs based on rate ** 312,907.40 1,364,485.59 1,641,930.99 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 298,862.79 1,495,298.82 1,495,298.82
2016-2017 Fixed Carry Forward -19,987.77 0.00 -128,048.80
Total Indirect Costs 318,850.56 1,495,298.82 1,623,347.62
Over/(Under) Recovery -5,943.16 0.00 18,583.37
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 298,862.79 1,495,298.82 1,495,298.82
2020-2021 Fixed Carry Forward -5,943.16 0.00 18,583.37 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 304,805.95 1,495,298.82 1,476,715.45 (Numerator)
Direct Costs 10,293,006.61 9,096,570.58 9,096,570.58
Rate for 2020-2021 ** 2.96* 16.44* 16.23**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 216 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30000 Form R0418
Hillsdale ISD 310 WEST BACON ST HILLSDALE, MI 49242
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,303,651.36 1,840,260.89 1,840,260.89
2016-2017 Fixed Carry Forward -204,956.12 0.00 -319,252.40
Total Indirect Costs 1,508,607.48 1,840,260.89 2,159,513.29
2016-2017 Direct Costs 8,961,625.12 8,425,015.59 8,425,015.59
2018-2019 Rate 16.83* 21.84* 25.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,582,999.87 8,998,732.79 8,998,732.79
Indirect costs based on rate ** 1,437,449.98 1,349,809.92 2,249,683.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,371,954.73 1,956,221.81 1,956,221.81
2016-2017 Fixed Carry Forward -204,956.12 0.00 -319,252.40
Total Indirect Costs 1,576,910.85 1,956,221.81 2,275,474.21
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,371,954.73 1,956,221.81 1,956,221.81
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,371,954.73 1,956,221.81 1,956,221.81 (Numerator)
Direct Costs 9,582,999.87 8,998,732.79 8,998,732.79
Rate for 2020-2021 ** 14.32* 21.74* 21.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 217 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30010 Form R0418
Camden-Frontier School 4971 WEST MONTGOMERY RD CAMDEN, MI 49232
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 76,713.52 475,017.81 475,017.81
2016-2017 Fixed Carry Forward -16,439.33 -36,844.71 -36,862.65
Total Indirect Costs 93,152.85 511,862.52 511,880.46
2016-2017 Direct Costs 4,481,454.13 4,083,149.84 4,083,149.84
2018-2019 Rate 2.08* 12.54* 12.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,195,263.20 4,705,085.29 4,705,085.29
Indirect costs based on rate ** 108,061.47 590,017.70 590,017.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 87,623.28 577,801.19 577,801.19
2016-2017 Fixed Carry Forward -16,439.33 -36,844.71 -36,862.65
Total Indirect Costs 104,062.61 614,645.90 614,663.84
Over/(Under) Recovery 3,998.86 -24,628.20 -24,646.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 87,623.28 577,801.19 577,801.19
2020-2021 Fixed Carry Forward 3,998.86 -24,628.20 -24,646.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 83,624.42 602,429.39 602,447.33 (Numerator)
Direct Costs 5,195,263.20 4,705,085.29 4,705,085.29
Rate for 2020-2021 ** 1.61* 12.80* 12.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 218 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30020 Form R0418
Hillsdale Community Schools 30 SOUTH NORWOOD AVE HILLSDALE, MI 49242
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 379,103.79 1,605,311.91 1,605,311.91
2016-2017 Fixed Carry Forward -47,344.76 -143,799.26 -143,799.26
Total Indirect Costs 426,448.55 1,749,111.17 1,749,111.17
2016-2017 Direct Costs 12,428,547.27 11,202,339.15 11,202,339.15
2018-2019 Rate 3.43* 15.61* 15.61**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,402,250.87 12,076,942.45 12,076,942.45
Indirect costs based on rate ** 459,697.20 1,811,541.37 1,885,210.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 368,168.33 1,693,476.75 1,693,476.75
2016-2017 Fixed Carry Forward -47,344.76 -143,799.26 -143,799.26
Total Indirect Costs 415,513.09 1,837,276.01 1,837,276.01
Over/(Under) Recovery 44,184.11 0.00 47,934.71
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 368,168.33 1,693,476.75 1,693,476.75
2020-2021 Fixed Carry Forward 44,184.11 0.00 47,934.71 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 323,984.22 1,693,476.75 1,645,542.04 (Numerator)
Direct Costs 13,402,250.87 12,076,942.45 12,076,942.45
Rate for 2020-2021 ** 2.42* 14.02* 13.63**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 219 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30030 Form R0418
Jonesville Community Schools 115 East Street Jonesville, MI 49250
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 297,335.64 1,488,026.21 1,488,026.21
2016-2017 Fixed Carry Forward 6,068.60 -96,538.03 -95,703.75
Total Indirect Costs 291,267.04 1,584,564.24 1,583,729.96
2016-2017 Direct Costs 13,831,033.39 12,640,342.82 12,640,342.82
2018-2019 Rate 2.11* 12.54* 12.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,420,001.94 13,040,710.89 13,040,710.89
Indirect costs based on rate ** 304,262.04 1,635,305.15 1,634,001.07 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 378,149.67 1,757,440.72 1,757,440.72
2016-2017 Fixed Carry Forward 6,068.60 -96,538.03 -95,703.75
Total Indirect Costs 372,081.07 1,853,978.75 1,853,144.47
Over/(Under) Recovery -67,819.03 -218,673.60 -219,143.40
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 378,149.67 1,757,440.72 1,757,440.72
2020-2021 Fixed Carry Forward -67,819.03 -218,673.60 -219,143.40 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 445,968.70 1,976,114.32 1,976,584.12 (Numerator)
Direct Costs 14,420,001.94 13,040,710.89 13,040,710.89
Rate for 2020-2021 ** 3.09* 15.15* 15.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 220 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30040 Form R0418
Litchfield Community Schools 210 WILLIAMS ST LITCHFIELD, MI 49252
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 159,891.01 484,102.63 484,102.63
2016-2017 Fixed Carry Forward -42,808.25 -89,707.04 -80,022.12
Total Indirect Costs 202,699.26 573,809.67 564,124.75
2016-2017 Direct Costs 3,133,297.02 2,809,085.40 2,809,085.40
2018-2019 Rate 6.47* 20.43* 20.08**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,129,315.95 2,852,919.62 2,852,919.62
Indirect costs based on rate ** 202,466.74 427,937.94 572,866.26 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 208,556.44 484,952.77 484,952.77
2016-2017 Fixed Carry Forward -42,808.25 -89,707.04 -80,022.12
Total Indirect Costs 251,364.69 574,659.81 564,974.89
Over/(Under) Recovery -48,897.95 0.00 7,891.37
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 208,556.44 484,952.77 484,952.77
2020-2021 Fixed Carry Forward -48,897.95 0.00 7,891.37 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 257,454.39 484,952.77 477,061.40 (Numerator)
Direct Costs 3,129,315.95 2,852,919.62 2,852,919.62
Rate for 2020-2021 ** 8.23* 17.00* 16.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 221 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30050 Form R0418
North Adams-Jerome Public Schools 4555 KNOWLES RD NORTH ADAMS, MI 49262
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 72,144.39 323,538.63 323,538.63
2016-2017 Fixed Carry Forward 1,876.29 -26,192.43 -26,192.43
Total Indirect Costs 70,268.10 349,731.06 349,731.06
2016-2017 Direct Costs 2,623,975.14 2,372,580.90 2,372,580.90
2018-2019 Rate 2.68* 14.74* 14.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,869,424.36 2,617,049.93 2,617,049.93
Indirect costs based on rate ** 76,900.57 385,753.16 385,753.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 69,396.05 321,770.48 321,770.48
2016-2017 Fixed Carry Forward 1,876.29 -26,192.43 -26,192.43
Total Indirect Costs 67,519.76 347,962.91 347,962.91
Over/(Under) Recovery 9,380.81 37,790.25 37,790.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 69,396.05 321,770.48 321,770.48
2020-2021 Fixed Carry Forward 9,380.81 37,790.25 37,790.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 60,015.24 283,980.23 283,980.23 (Numerator)
Direct Costs 2,869,424.36 2,617,049.93 2,617,049.93
Rate for 2020-2021 ** 2.09* 10.85* 10.85**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 222 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30060 Form R0418
Pittsford Area Schools 9304 HAMILTON RD PITTSFORD, MI 49271
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 160,153.98 591,059.83 591,059.83
2016-2017 Fixed Carry Forward -4,681.62 37,475.75 42,365.52
Total Indirect Costs 164,835.60 553,584.08 548,694.31
2016-2017 Direct Costs 4,804,848.68 4,373,942.83 4,373,942.83
2018-2019 Rate 3.43* 12.66* 12.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,582,349.67 4,232,861.17 4,232,861.17
Indirect costs based on rate ** 157,174.59 535,880.22 530,800.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 147,855.84 497,344.34 497,344.34
2016-2017 Fixed Carry Forward -4,681.62 37,475.75 42,365.52
Total Indirect Costs 152,537.46 459,868.59 454,978.82
Over/(Under) Recovery 4,637.13 76,011.63 75,821.97
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 147,855.84 497,344.34 497,344.34
2020-2021 Fixed Carry Forward 4,637.13 76,011.63 75,821.97 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 143,218.71 421,332.71 421,522.37 (Numerator)
Direct Costs 4,582,349.67 4,232,861.17 4,232,861.17
Rate for 2020-2021 ** 3.13* 9.95* 9.96**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 223 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30070 Form R0418
Reading Community Schools P.O. Box 330 Reading, MI 49274
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 135,627.36 871,293.47 871,293.47
2016-2017 Fixed Carry Forward 10,449.31 4,680.24 4,535.59
Total Indirect Costs 125,178.05 866,613.23 866,757.88
2016-2017 Direct Costs 7,220,848.07 6,485,181.96 6,485,181.96
2018-2019 Rate 1.73* 13.36* 13.37**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,574,162.68 6,902,711.14 6,902,711.14
Indirect costs based on rate ** 131,033.01 922,202.21 922,892.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 133,185.81 804,637.35 804,637.35
2016-2017 Fixed Carry Forward 10,449.31 4,680.24 4,535.59
Total Indirect Costs 122,736.50 799,957.11 800,101.76
Over/(Under) Recovery 8,296.51 122,245.10 122,790.72
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 133,185.81 804,637.35 804,637.35
2020-2021 Fixed Carry Forward 8,296.51 122,245.10 122,790.72 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 124,889.30 682,392.25 681,846.63 (Numerator)
Direct Costs 7,574,162.68 6,902,711.14 6,902,711.14
Rate for 2020-2021 ** 1.65* 9.89* 9.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 224 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30080 Form R0418
Waldron Area Schools 13380 WALDRON RD WALDRON, MI 49288
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 92,602.92 396,797.96 396,797.96
2016-2017 Fixed Carry Forward -842.04 0.00 54,004.18
Total Indirect Costs 93,444.96 396,797.96 342,793.78
2016-2017 Direct Costs 2,689,075.33 2,384,880.29 2,384,880.29
2018-2019 Rate 3.47* 16.64* 14.37**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,178,689.92 1,925,885.12 1,925,885.12
Indirect costs based on rate ** 75,600.54 288,882.77 276,749.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 94,923.16 347,727.96 347,727.96
2016-2017 Fixed Carry Forward -842.04 0.00 54,004.18
Total Indirect Costs 95,765.20 347,727.96 293,723.78
Over/(Under) Recovery -20,164.66 0.00 -16,974.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 94,923.16 347,727.96 347,727.96
2020-2021 Fixed Carry Forward -20,164.66 0.00 -16,974.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 115,087.82 347,727.96 364,702.05 (Numerator)
Direct Costs 2,178,689.92 1,925,885.12 1,925,885.12
Rate for 2020-2021 ** 5.28* 18.06* 18.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 225 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30901 Form R0418
Hillsdale Preparatory School 160 MECHANIC RD HILLSDALE, MI 49242
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 13,412.47 152,350.26 152,350.26
2016-2017 Fixed Carry Forward 0.00 -13,955.00 -21,269.65
Total Indirect Costs 13,412.47 166,305.26 173,619.91
2016-2017 Direct Costs 1,167,134.38 1,028,196.59 1,028,196.59
2018-2019 Rate 1.15* 16.17* 16.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,059,394.92 921,634.14 921,634.14
Indirect costs based on rate ** 12,183.04 138,245.12 155,664.01 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 16,051.67 153,812.45 153,812.45
2016-2017 Fixed Carry Forward 0.00 -13,955.00 -21,269.65
Total Indirect Costs 16,051.67 167,767.45 175,082.10
Over/(Under) Recovery -3,868.63 0.00 -19,418.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 16,051.67 153,812.45 153,812.45
2020-2021 Fixed Carry Forward -3,868.63 0.00 -19,418.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 19,920.30 153,812.45 173,230.54 (Numerator)
Direct Costs 1,059,394.92 921,634.14 921,634.14
Rate for 2020-2021 ** 1.88* 16.69* 18.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 226 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 30902 Form R0418
Will Carleton Charter School Academy 2001 WEST HALLETT RD HILLSDALE, MI 49242
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 58,846.00 271,552.00 271,552.00
2016-2017 Fixed Carry Forward 1,744.07 21,345.72 21,379.81
Total Indirect Costs 57,101.93 250,206.28 250,172.19
2016-2017 Direct Costs 2,267,635.00 2,054,929.00 2,054,929.00
2018-2019 Rate 2.52* 12.18* 12.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,934,863.43 1,716,545.91 1,716,545.91
Indirect costs based on rate ** 48,758.56 209,075.29 208,903.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 50,589.46 268,906.98 268,906.98
2016-2017 Fixed Carry Forward 1,744.07 21,345.72 21,379.81
Total Indirect Costs 48,845.39 247,561.26 247,527.17
Over/(Under) Recovery -86.83 -38,485.97 -38,623.53
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 50,589.46 268,906.98 268,906.98
2020-2021 Fixed Carry Forward -86.83 -38,485.97 -38,623.53 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 50,676.29 307,392.95 307,530.51 (Numerator)
Direct Costs 1,934,863.43 1,716,545.91 1,716,545.91
Rate for 2020-2021 ** 2.62* 17.91* 17.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 227 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31000 Form R0418
Copper Country ISD 809 HECLA ST HANCOCK, MI 49930
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,857,233.57 2,166,750.77 2,166,750.77
2016-2017 Fixed Carry Forward 0.00 0.00 -56,184.67
Total Indirect Costs 1,857,233.57 2,166,750.77 2,222,935.44
2016-2017 Direct Costs 8,924,072.69 8,614,555.49 8,614,555.49
2018-2019 Rate 20.81* 25.15* 25.80**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,222,963.80 8,879,154.38 8,879,154.38
Indirect costs based on rate ** 1,383,444.57 1,331,873.16 2,219,788.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,383,594.01 2,727,403.43 2,727,403.43
2016-2017 Fixed Carry Forward 0.00 0.00 -56,184.67
Total Indirect Costs 2,383,594.01 2,727,403.43 2,783,588.10
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,383,594.01 2,727,403.43 2,727,403.43
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,383,594.01 2,727,403.43 2,727,403.43 (Numerator)
Direct Costs 9,222,963.80 8,879,154.38 8,879,154.38
Rate for 2020-2021 ** 25.84* 30.72* 30.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 228 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31010 Form R0418
Hancock Public Schools 501 Campus Drive HANCOCK, MI 49930
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 182,143.35 824,815.04 824,815.04
2016-2017 Fixed Carry Forward -21,192.64 6,507.66 6,668.47
Total Indirect Costs 203,335.99 818,307.38 818,146.57
2016-2017 Direct Costs 6,834,111.66 6,191,439.97 6,191,439.97
2018-2019 Rate 2.98* 13.22* 13.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,637,318.98 5,779,287.45 5,779,287.45
Indirect costs based on rate ** 197,792.11 764,021.80 763,443.87 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 171,079.26 1,029,110.79 1,029,110.79
2016-2017 Fixed Carry Forward -21,192.64 6,507.66 6,668.47
Total Indirect Costs 192,271.90 1,022,603.13 1,022,442.32
Over/(Under) Recovery 5,520.21 -258,581.33 -258,998.45
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 171,079.26 1,029,110.79 1,029,110.79
2020-2021 Fixed Carry Forward 5,520.21 -258,581.33 -258,998.45 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 165,559.05 1,287,692.12 1,288,109.24 (Numerator)
Direct Costs 6,637,318.98 5,779,287.45 5,779,287.45
Rate for 2020-2021 ** 2.49* 22.28* 22.29**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 229 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31020 Form R0418
Adams Township School District P.O. Box 37 Painesdale, MI 49955
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 109,788.00 577,156.69 577,156.69
2016-2017 Fixed Carry Forward -20,427.48 0.00 40,281.00
Total Indirect Costs 130,215.48 577,156.69 536,875.69
2016-2017 Direct Costs 3,899,931.78 3,432,563.09 3,432,563.09
2018-2019 Rate 3.34* 16.81* 15.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,534,455.66 4,041,501.53 4,041,501.53
Indirect costs based on rate ** 151,450.82 606,225.23 632,090.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 116,571.22 609,525.35 609,525.35
2016-2017 Fixed Carry Forward -20,427.48 0.00 40,281.00
Total Indirect Costs 136,998.70 609,525.35 569,244.35
Over/(Under) Recovery 14,452.12 0.00 62,846.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 116,571.22 609,525.35 609,525.35
2020-2021 Fixed Carry Forward 14,452.12 0.00 62,846.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 102,119.10 609,525.35 546,678.86 (Numerator)
Direct Costs 4,534,455.66 4,041,501.53 4,041,501.53
Rate for 2020-2021 ** 2.25* 15.08* 13.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 230 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31030 Form R0418
Public Schools of Calumet, Laurium & Keweenaw 57070 MINE ST CALUMET, MI 49913
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 252,428.61 1,713,420.67 1,713,420.67
2016-2017 Fixed Carry Forward 11,863.99 -19,863.87 -34,281.36
Total Indirect Costs 240,564.62 1,733,284.54 1,747,702.03
2016-2017 Direct Costs 14,743,790.49 13,282,798.43 13,282,798.43
2018-2019 Rate 1.63* 13.05* 13.16**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,863,773.87 13,335,443.52 13,335,443.52
Indirect costs based on rate ** 242,279.51 1,740,275.38 1,754,944.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 350,086.60 1,878,416.95 1,878,416.95
2016-2017 Fixed Carry Forward 11,863.99 -19,863.87 -34,281.36
Total Indirect Costs 338,222.61 1,898,280.82 1,912,698.31
Over/(Under) Recovery -95,943.10 -158,005.44 -157,753.94
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 350,086.60 1,878,416.95 1,878,416.95
2020-2021 Fixed Carry Forward -95,943.10 -158,005.44 -157,753.94 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 446,029.70 2,036,422.39 2,036,170.89 (Numerator)
Direct Costs 14,863,773.87 13,335,443.52 13,335,443.52
Rate for 2020-2021 ** 3.00* 15.27* 15.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 231 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31050 Form R0418
Chassell Township School District P.O. Box 140 Chassell, MI 49916
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 79,001.39 254,449.57 254,449.57
2016-2017 Fixed Carry Forward -39.25 1,986.80 1,976.26
Total Indirect Costs 79,040.64 252,462.77 252,473.31
2016-2017 Direct Costs 2,209,464.55 2,034,016.37 2,034,016.37
2018-2019 Rate 3.58* 12.41* 12.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,281,336.74 2,119,572.97 2,119,572.97
Indirect costs based on rate ** 81,671.86 263,039.01 263,039.01 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 72,349.41 234,113.18 234,113.18
2016-2017 Fixed Carry Forward -39.25 1,986.80 1,976.26
Total Indirect Costs 72,388.66 232,126.38 232,136.92
Over/(Under) Recovery 9,283.20 30,912.63 30,902.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 72,349.41 234,113.18 234,113.18
2020-2021 Fixed Carry Forward 9,283.20 30,912.63 30,902.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 63,066.21 203,200.55 203,211.09 (Numerator)
Direct Costs 2,281,336.74 2,119,572.97 2,119,572.97
Rate for 2020-2021 ** 2.76* 9.59* 9.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 232 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31070 Form R0418
Elm River Township School District 3999 E. WINONA RD TOIVOLA, MI 49965
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 68,168.00 129,342.00 129,342.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 68,168.00 129,342.00 129,342.00
2016-2017 Direct Costs 283,621.00 222,447.00 222,447.00
2018-2019 Rate 24.03* 58.15* 58.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 219,066.00 176,501.00 176,501.00
Indirect costs based on rate ** 32,859.90 26,475.15 44,125.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 72,136.00 114,701.00 114,701.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 72,136.00 114,701.00 114,701.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 72,136.00 114,701.00 114,701.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 72,136.00 114,701.00 114,701.00 (Numerator)
Direct Costs 219,066.00 176,501.00 176,501.00
Rate for 2020-2021 ** 32.93* 64.99* 64.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 233 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31100 Form R0418
Dollar Bay-Tamarack City Area K-12 School P.O. Box 371, 48475 Maple Drive Dollar Bay, MI 49922
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 54,646.06 276,333.40 276,333.40
2016-2017 Fixed Carry Forward -4,172.87 2,444.99 2,580.25
Total Indirect Costs 58,818.93 273,888.41 273,753.15
2016-2017 Direct Costs 3,013,072.90 2,791,385.56 2,791,385.56
2018-2019 Rate 1.95* 9.81* 9.81**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,205,565.88 2,945,041.43 2,945,041.43
Indirect costs based on rate ** 62,508.53 288,908.56 288,908.56 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 82,312.57 342,837.02 342,837.02
2016-2017 Fixed Carry Forward -4,172.87 2,444.99 2,580.25
Total Indirect Costs 86,485.44 340,392.03 340,256.77
Over/(Under) Recovery -23,976.91 -51,483.47 -51,348.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 82,312.57 342,837.02 342,837.02
2020-2021 Fixed Carry Forward -23,976.91 -51,483.47 -51,348.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 106,289.48 394,320.49 394,185.23 (Numerator)
Direct Costs 3,205,565.88 2,945,041.43 2,945,041.43
Rate for 2020-2021 ** 3.32* 13.39* 13.38**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 234 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31110 Form R0418
Houghton-Portage Township School District 1603 GUNDLACH RD HOUGHTON, MI 49931
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 333,522.28 1,208,616.97 1,208,616.97
2016-2017 Fixed Carry Forward 34,411.96 89,336.46 89,336.46
Total Indirect Costs 299,110.32 1,119,280.51 1,119,280.51
2016-2017 Direct Costs 11,926,967.44 11,051,872.75 11,051,872.75
2018-2019 Rate 2.51* 10.13* 10.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,707,793.75 11,836,869.35 11,836,869.35
Indirect costs based on rate ** 318,965.62 1,199,074.87 1,199,074.87 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 350,381.98 1,221,306.38 1,221,306.38
2016-2017 Fixed Carry Forward 34,411.96 89,336.46 89,336.46
Total Indirect Costs 315,970.02 1,131,969.92 1,131,969.92
Over/(Under) Recovery 2,995.60 67,104.95 67,104.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 350,381.98 1,221,306.38 1,221,306.38
2020-2021 Fixed Carry Forward 2,995.60 67,104.95 67,104.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 347,386.38 1,154,201.43 1,154,201.43 (Numerator)
Direct Costs 12,707,793.75 11,836,869.35 11,836,869.35
Rate for 2020-2021 ** 2.73* 9.75* 9.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 235 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31130 Form R0418
Lake Linden-Hubbell School District 601 CALUMET ST LAKE LINDEN, MI 49945
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 208,759.48 603,030.27 603,030.27
2016-2017 Fixed Carry Forward 59,489.64 0.00 113,490.16
Total Indirect Costs 149,269.84 603,030.27 489,540.11
2016-2017 Direct Costs 4,338,562.24 3,944,291.45 3,944,291.45
2018-2019 Rate 3.44* 15.29* 12.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,312,522.56 3,892,167.77 3,892,167.77
Indirect costs based on rate ** 148,350.78 583,825.17 483,018.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 181,974.54 602,329.33 602,329.33
2016-2017 Fixed Carry Forward 59,489.64 0.00 113,490.16
Total Indirect Costs 122,484.90 602,329.33 488,839.17
Over/(Under) Recovery 25,865.88 0.00 -5,821.15
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 181,974.54 602,329.33 602,329.33
2020-2021 Fixed Carry Forward 25,865.88 0.00 -5,821.15 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 156,108.66 602,329.33 608,150.48 (Numerator)
Direct Costs 4,312,522.56 3,892,167.77 3,892,167.77
Rate for 2020-2021 ** 3.62* 15.48* 15.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 236 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 31140 Form R0418
Stanton Township Public Schools 50870 HOLMAN SCHOOL RD ATLANTIC MINE, MI 49905
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 95,594.00 95,594.00
2016-2017 Fixed Carry Forward 0.00 -2,608.03 -2,608.03
Total Indirect Costs 0.00 98,202.03 98,202.03
2016-2017 Direct Costs 1,437,021.00 1,341,427.00 1,341,427.00
2018-2019 Rate 0.00* 7.32* 7.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,484,706.01 1,355,944.13 1,355,944.13
Indirect costs based on rate ** 0.00 99,255.11 99,255.11 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 55,304.20 184,066.08 184,066.08
2016-2017 Fixed Carry Forward 0.00 -2,608.03 -2,608.03
Total Indirect Costs 55,304.20 186,674.11 186,674.11
Over/(Under) Recovery 0.00 -87,419.00 -87,419.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 55,304.20 184,066.08 184,066.08
2020-2021 Fixed Carry Forward 0.00 -87,419.00 -87,419.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 55,304.20 271,485.08 271,485.08 (Numerator)
Direct Costs 1,484,706.01 1,355,944.13 1,355,944.13
Rate for 2020-2021 ** 3.72* 20.02* 20.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 237 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32000 Form R0418
Huron ISD 1299 SOUTH THOMAS RD STE 1 BAD AXE, MI 48413
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,326,315.86 2,252,188.00 2,252,188.00
2016-2017 Fixed Carry Forward -170,951.32 0.00 -532,641.27
Total Indirect Costs 1,497,267.18 2,252,188.00 2,784,829.27
2016-2017 Direct Costs 11,747,596.93 10,821,724.79 10,821,724.79
2018-2019 Rate 12.75* 20.81* 25.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,231,798.32 11,298,752.92 11,298,752.92
Indirect costs based on rate ** 1,559,554.29 1,694,812.94 2,824,688.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,488,103.93 2,424,227.29 2,424,227.29
2016-2017 Fixed Carry Forward -170,951.32 0.00 -532,641.27
Total Indirect Costs 1,659,055.25 2,424,227.29 2,956,868.56
Over/(Under) Recovery -99,500.96 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,488,103.93 2,424,227.29 2,424,227.29
2020-2021 Fixed Carry Forward -99,500.96 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,587,604.89 2,424,227.29 2,424,227.29 (Numerator)
Direct Costs 12,231,798.32 11,298,752.92 11,298,752.92
Rate for 2020-2021 ** 12.98* 21.46* 21.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 238 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32010 Form R0418
Bad Axe Public Schools 200 NORTH BARRIE, STE 100 BAD AXE, MI 48413
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 270,046.53 1,131,092.35 1,131,092.35
2016-2017 Fixed Carry Forward 0.00 -287,420.04 -287,420.04
Total Indirect Costs 270,046.53 1,418,512.39 1,418,512.39
2016-2017 Direct Costs 9,312,174.58 8,451,128.76 8,451,128.76
2018-2019 Rate 2.90* 16.78* 16.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,918,635.48 8,959,941.88 8,959,941.88
Indirect costs based on rate ** 287,640.43 1,343,991.28 1,503,478.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 283,425.69 1,242,119.29 1,242,119.29
2016-2017 Fixed Carry Forward 0.00 -287,420.04 -287,420.04
Total Indirect Costs 283,425.69 1,529,539.33 1,529,539.33
Over/(Under) Recovery 4,214.74 0.00 -26,061.08
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 283,425.69 1,242,119.29 1,242,119.29
2020-2021 Fixed Carry Forward 4,214.74 0.00 -26,061.08 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 279,210.95 1,242,119.29 1,268,180.37 (Numerator)
Direct Costs 9,918,635.48 8,959,941.88 8,959,941.88
Rate for 2020-2021 ** 2.82* 13.86* 14.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 239 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32030 Form R0418
Caseville Public Schools 6609 VINE ST CASEVILLE, MI 48725
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 5,767.00 239,484.64 239,484.64
2016-2017 Fixed Carry Forward 3,795.00 50,962.42 50,810.84
Total Indirect Costs 1,972.00 188,522.22 188,673.80
2016-2017 Direct Costs 2,960,136.04 2,726,418.40 2,726,418.40
2018-2019 Rate 0.07* 6.91* 6.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,010,486.82 2,758,489.80 2,758,489.80
Indirect costs based on rate ** 2,107.34 190,611.65 190,887.49 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 7,414.97 259,411.99 259,411.99
2016-2017 Fixed Carry Forward 3,795.00 50,962.42 50,810.84
Total Indirect Costs 3,619.97 208,449.57 208,601.15
Over/(Under) Recovery -1,512.63 -17,837.92 -17,713.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 7,414.97 259,411.99 259,411.99
2020-2021 Fixed Carry Forward -1,512.63 -17,837.92 -17,713.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 8,927.60 277,249.91 277,125.65 (Numerator)
Direct Costs 3,010,486.82 2,758,489.80 2,758,489.80
Rate for 2020-2021 ** 0.30* 10.05* 10.05**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 240 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32040 Form R0418
Church School District 2927 CROCKARD RD BAD AXE, MI 48413
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 622.66 13,650.43 13,650.43
2016-2017 Fixed Carry Forward 56.67 12,211.87 12,203.75
Total Indirect Costs 565.99 1,438.56 1,446.68
2016-2017 Direct Costs 254,941.21 241,913.44 241,913.44
2018-2019 Rate 0.22* 0.59* 0.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 213,781.65 195,905.55 195,905.55
Indirect costs based on rate ** 470.32 1,155.84 1,175.43 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,072.11 25,948.21 25,948.21
2016-2017 Fixed Carry Forward 56.67 12,211.87 12,203.75
Total Indirect Costs 8,015.44 13,736.34 13,744.46
Over/(Under) Recovery -7,545.12 -12,580.50 -12,569.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,072.11 25,948.21 25,948.21
2020-2021 Fixed Carry Forward -7,545.12 -12,580.50 -12,569.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 15,617.23 38,528.71 38,517.24 (Numerator)
Direct Costs 213,781.65 195,905.55 195,905.55
Rate for 2020-2021 ** 7.31* 19.67* 19.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 241 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32050 Form R0418
Elkton-Pigeon-Bay Port Laker Schools 6136 PIGEON RD PIGEON, MI 48755
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 415,700.63 1,035,482.99 1,035,482.99
2016-2017 Fixed Carry Forward -33,177.33 88,849.59 88,603.66
Total Indirect Costs 448,877.96 946,633.40 946,879.33
2016-2017 Direct Costs 9,083,769.87 8,463,987.51 8,463,987.51
2018-2019 Rate 4.94* 11.18* 11.19**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,905,117.39 9,242,051.37 9,242,051.37
Indirect costs based on rate ** 489,312.80 1,033,261.34 1,034,185.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 403,057.47 1,066,123.49 1,066,123.49
2016-2017 Fixed Carry Forward -33,177.33 88,849.59 88,603.66
Total Indirect Costs 436,234.80 977,273.90 977,519.83
Over/(Under) Recovery 53,078.00 55,987.44 56,665.72
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 403,057.47 1,066,123.49 1,066,123.49
2020-2021 Fixed Carry Forward 53,078.00 55,987.44 56,665.72 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 349,979.47 1,010,136.05 1,009,457.77 (Numerator)
Direct Costs 9,905,117.39 9,242,051.37 9,242,051.37
Rate for 2020-2021 ** 3.53* 10.93* 10.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 242 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32060 Form R0418
Harbor Beach Community Schools 402 SOUTH 5TH ST HARBOR BEACH, MI 48441
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 180,464.88 619,790.15 619,790.15
2016-2017 Fixed Carry Forward -20,435.41 0.00 25,487.02
Total Indirect Costs 200,900.29 619,790.15 594,303.13
2016-2017 Direct Costs 4,776,431.78 4,337,106.51 4,337,106.51
2018-2019 Rate 4.21* 14.29* 13.70**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,788,503.85 5,081,904.66 5,081,904.66
Indirect costs based on rate ** 243,696.01 726,204.18 696,220.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 210,770.23 917,369.42 917,369.42
2016-2017 Fixed Carry Forward -20,435.41 0.00 25,487.02
Total Indirect Costs 231,205.64 917,369.42 891,882.40
Over/(Under) Recovery 12,490.37 -191,165.24 -195,661.46
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 210,770.23 917,369.42 917,369.42
2020-2021 Fixed Carry Forward 12,490.37 -191,165.24 -195,661.46 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 198,279.86 1,108,534.66 1,113,030.88 (Numerator)
Direct Costs 5,788,503.85 5,081,904.66 5,081,904.66
Rate for 2020-2021 ** 3.43* 21.81* 21.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 243 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32080 Form R0418
North Huron School District 21 MAIN ST KINDE, MI 48445
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 138,468.07 565,662.75 565,662.75
2016-2017 Fixed Carry Forward 6,304.16 -31,866.76 -31,803.32
Total Indirect Costs 132,163.91 597,529.51 597,466.07
2016-2017 Direct Costs 4,688,672.55 4,261,477.87 4,261,477.87
2018-2019 Rate 2.82* 14.02* 14.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,746,522.77 4,321,934.81 4,321,934.81
Indirect costs based on rate ** 133,851.94 605,935.26 605,935.26 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 128,426.94 553,014.90 553,014.90
2016-2017 Fixed Carry Forward 6,304.16 -31,866.76 -31,803.32
Total Indirect Costs 122,122.78 584,881.66 584,818.22
Over/(Under) Recovery 11,729.16 21,053.60 21,117.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 128,426.94 553,014.90 553,014.90
2020-2021 Fixed Carry Forward 11,729.16 21,053.60 21,117.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 116,697.78 531,961.30 531,897.86 (Numerator)
Direct Costs 4,746,522.77 4,321,934.81 4,321,934.81
Rate for 2020-2021 ** 2.46* 12.31* 12.31**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 244 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32090 Form R0418
Owendale-Gagetown Area School District 7166 EAST MAIN ST OWENDALE, MI 48754
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 54,290.70 183,975.91 183,975.91
2016-2017 Fixed Carry Forward -15,482.44 -14,828.83 -14,910.80
Total Indirect Costs 69,773.14 198,804.74 198,886.71
2016-2017 Direct Costs 1,604,941.84 1,475,256.63 1,475,256.63
2018-2019 Rate 4.35* 13.48* 13.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,716,480.33 1,570,938.97 1,570,938.97
Indirect costs based on rate ** 74,666.89 211,762.57 211,762.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 55,908.37 201,449.73 201,449.73
2016-2017 Fixed Carry Forward -15,482.44 -14,828.83 -14,910.80
Total Indirect Costs 71,390.81 216,278.56 216,360.53
Over/(Under) Recovery 3,276.08 -4,515.99 -4,597.96
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 55,908.37 201,449.73 201,449.73
2020-2021 Fixed Carry Forward 3,276.08 -4,515.99 -4,597.96 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 52,632.29 205,965.72 206,047.69 (Numerator)
Direct Costs 1,716,480.33 1,570,938.97 1,570,938.97
Rate for 2020-2021 ** 3.07* 13.11* 13.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 245 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32170 Form R0418
Ubly Community Schools 2020 UNION ST UBLY, MI 48475
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 233,228.90 639,725.41 639,725.41
2016-2017 Fixed Carry Forward 1,676.68 49,600.23 49,600.23
Total Indirect Costs 231,552.22 590,125.18 590,125.18
2016-2017 Direct Costs 6,776,193.24 6,369,696.73 6,369,696.73
2018-2019 Rate 3.42* 9.26* 9.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,194,424.63 6,721,471.72 6,721,471.72
Indirect costs based on rate ** 246,049.32 622,408.28 622,408.28 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 256,259.69 729,212.60 729,212.60
2016-2017 Fixed Carry Forward 1,676.68 49,600.23 49,600.23
Total Indirect Costs 254,583.01 679,612.37 679,612.37
Over/(Under) Recovery -8,533.69 -57,204.09 -57,204.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 256,259.69 729,212.60 729,212.60
2020-2021 Fixed Carry Forward -8,533.69 -57,204.09 -57,204.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 264,793.38 786,416.69 786,416.69 (Numerator)
Direct Costs 7,194,424.63 6,721,471.72 6,721,471.72
Rate for 2020-2021 ** 3.68* 11.70* 11.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 246 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32260 Form R0418
Colfax Township S/D #1F 1509 NORTH VAN DYKE RD BAD AXE, MI 48413
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 16,006.67 16,006.67
2016-2017 Fixed Carry Forward 0.00 116.73 116.73
Total Indirect Costs 0.00 15,889.94 15,889.94
2016-2017 Direct Costs 208,187.43 192,180.76 192,180.76
2018-2019 Rate 0.00* 8.27* 8.27**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 198,819.43 178,474.33 178,474.33
Indirect costs based on rate ** 0.00 14,759.83 14,759.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,640.00 25,985.10 25,985.10
2016-2017 Fixed Carry Forward 0.00 116.73 116.73
Total Indirect Costs 5,640.00 25,868.37 25,868.37
Over/(Under) Recovery 0.00 -11,108.54 -11,108.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,640.00 25,985.10 25,985.10
2020-2021 Fixed Carry Forward 0.00 -11,108.54 -11,108.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,640.00 37,093.64 37,093.64 (Numerator)
Direct Costs 198,819.43 178,474.33 178,474.33
Rate for 2020-2021 ** 2.84* 20.78* 20.78**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 247 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32610 Form R0418
Sigel Township S/D #3F 4151 SECTION LINE RD BAD AXE, MI 48413
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,681.94 22,543.25 22,543.25
2016-2017 Fixed Carry Forward 14,967.80 0.00 0.00
Total Indirect Costs -10,285.86 22,543.25 22,543.25
2016-2017 Direct Costs 278,653.63 260,792.32 260,792.32
2018-2019 Rate 0.00* 8.64* 8.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 354,374.57 339,643.49 339,643.49
Indirect costs based on rate ** 0.00 29,345.20 29,345.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,320.00 21,051.08 21,051.08
2016-2017 Fixed Carry Forward 14,967.80 0.00 0.00
Total Indirect Costs -8,647.80 21,051.08 21,051.08
Over/(Under) Recovery 0.00 8,294.12 8,294.12
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,320.00 21,051.08 21,051.08
2020-2021 Fixed Carry Forward 0.00 8,294.12 8,294.12 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 6,320.00 12,756.96 12,756.96 (Numerator)
Direct Costs 354,374.57 339,643.49 339,643.49
Rate for 2020-2021 ** 1.78* 3.76* 3.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 248 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32620 Form R0418
Sigel Township S/D #4F 5754 SECTION LINE RD HARBOR BEACH, MI 48441
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 969.00 18,286.73 18,286.73
2016-2017 Fixed Carry Forward -64.59 3,128.44 3,229.76
Total Indirect Costs 1,033.59 15,158.29 15,056.97
2016-2017 Direct Costs 239,016.78 221,699.05 221,699.05
2018-2019 Rate 0.43* 6.84* 6.79**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 268,209.16 250,900.22 250,900.22
Indirect costs based on rate ** 1,153.30 17,161.58 17,036.12 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,686.26 23,995.20 23,995.20
2016-2017 Fixed Carry Forward -64.59 3,128.44 3,229.76
Total Indirect Costs 6,750.85 20,866.76 20,765.44
Over/(Under) Recovery -5,597.55 -3,705.18 -3,729.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,686.26 23,995.20 23,995.20
2020-2021 Fixed Carry Forward -5,597.55 -3,705.18 -3,729.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 12,283.81 27,700.38 27,724.52 (Numerator)
Direct Costs 268,209.16 250,900.22 250,900.22
Rate for 2020-2021 ** 4.58* 11.04* 11.05**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 249 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 32650 Form R0418
Verona Township S/D #1F 3487 SCHOOL ST BAD AXE, MI 48413
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,146.94 28,404.54 28,404.54
2016-2017 Fixed Carry Forward 0.00 -7,418.51 -7,763.30
Total Indirect Costs 4,146.94 35,823.05 36,167.84
2016-2017 Direct Costs 249,429.62 225,172.02 225,172.02
2018-2019 Rate 1.66* 15.91* 16.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 226,856.82 211,737.73 211,737.73
Indirect costs based on rate ** 3,765.82 31,760.66 34,005.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 7,541.55 22,660.64 22,660.64
2016-2017 Fixed Carry Forward 0.00 -7,418.51 -7,763.30
Total Indirect Costs 7,541.55 30,079.15 30,423.94
Over/(Under) Recovery -3,775.73 0.00 3,581.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 7,541.55 22,660.64 22,660.64
2020-2021 Fixed Carry Forward -3,775.73 0.00 3,581.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 11,317.28 22,660.64 19,079.50 (Numerator)
Direct Costs 226,856.82 211,737.73 211,737.73
Rate for 2020-2021 ** 4.99* 10.70* 9.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 250 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33000 Form R0418
Ingham ISD 2630 WEST HOWELL RD MASON, MI 48854
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 6,605,228.44 8,271,344.02 8,271,344.02
2016-2017 Fixed Carry Forward -904,629.47 0.00 -1,004,576.02
Total Indirect Costs 7,509,857.91 8,271,344.02 9,275,920.04
2016-2017 Direct Costs 40,286,918.54 38,873,522.78 38,873,522.78
2018-2019 Rate 18.64* 21.28* 23.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 43,024,990.62 41,465,017.19 41,465,017.19
Indirect costs based on rate ** 6,453,748.59 6,219,752.58 9,893,553.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,023,685.53 9,954,872.76 9,954,872.76
2016-2017 Fixed Carry Forward -904,629.47 0.00 -1,004,576.02
Total Indirect Costs 8,928,315.00 9,954,872.76 10,959,448.78
Over/(Under) Recovery 0.00 0.00 -1,065,895.68
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,023,685.53 9,954,872.76 9,954,872.76
2020-2021 Fixed Carry Forward 0.00 0.00 -1,065,895.68 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 8,023,685.53 9,954,872.76 11,020,768.44 (Numerator)
Direct Costs 43,024,990.62 41,465,017.19 41,465,017.19
Rate for 2020-2021 ** 18.65* 24.01* 26.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 251 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33010 Form R0418
East Lansing School District 501 BURCHAM DR EAST LANSING, MI 48823
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 902,530.82 5,019,197.89 5,019,197.89
2016-2017 Fixed Carry Forward -19,138.96 -563,003.06 -562,495.13
Total Indirect Costs 921,669.78 5,582,200.95 5,581,693.02
2016-2017 Direct Costs 38,376,068.30 34,124,491.23 34,124,491.23
2018-2019 Rate 2.40* 16.36* 16.36**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 38,161,731.87 34,044,272.70 34,044,272.70
Indirect costs based on rate ** 915,881.56 5,106,640.91 5,569,643.01 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 995,175.58 4,963,409.50 4,963,409.50
2016-2017 Fixed Carry Forward -19,138.96 -563,003.06 -562,495.13
Total Indirect Costs 1,014,314.54 5,526,412.56 5,525,904.63
Over/(Under) Recovery -98,432.98 0.00 43,738.38
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 995,175.58 4,963,409.50 4,963,409.50
2020-2021 Fixed Carry Forward -98,432.98 0.00 43,738.38 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,093,608.56 4,963,409.50 4,919,671.12 (Numerator)
Direct Costs 38,161,731.87 34,044,272.70 34,044,272.70
Rate for 2020-2021 ** 2.87* 14.58* 14.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 252 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33020 Form R0418
Lansing Public School District 519 WEST KALAMAZOO ST LANSING, MI 48933
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 6,397,138.56 19,174,942.82 19,174,942.82
2016-2017 Fixed Carry Forward -930,165.75 -2,709,714.98 -2,707,605.97
Total Indirect Costs 7,327,304.31 21,884,657.80 21,882,548.79
2016-2017 Direct Costs 127,426,659.81 119,440,218.08 119,440,218.08
2018-2019 Rate 5.75* 18.32* 18.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 131,932,247.42 126,526,834.57 126,526,834.57
Indirect costs based on rate ** 7,586,104.23 18,979,025.19 23,179,716.09 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,113,742.57 20,412,299.43 20,412,299.43
2016-2017 Fixed Carry Forward -930,165.75 -2,709,714.98 -2,707,605.97
Total Indirect Costs 7,043,908.32 23,122,014.41 23,119,905.40
Over/(Under) Recovery 542,195.91 0.00 59,810.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,113,742.57 20,412,299.43 20,412,299.43
2020-2021 Fixed Carry Forward 542,195.91 0.00 59,810.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,571,546.66 20,412,299.43 20,352,488.74 (Numerator)
Direct Costs 131,932,247.42 126,526,834.57 126,526,834.57
Rate for 2020-2021 ** 4.22* 16.13* 16.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 253 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33040 Form R0418
Dansville Schools PO BOX 187 DANSVILLE, MI 48819
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 168,681.01 692,079.53 692,079.53
2016-2017 Fixed Carry Forward -4,356.91 57,940.78 57,940.78
Total Indirect Costs 173,037.92 634,138.75 634,138.75
2016-2017 Direct Costs 7,458,961.71 6,935,563.19 6,935,563.19
2018-2019 Rate 2.32* 9.14* 9.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,187,744.56 6,431,251.70 6,431,251.70
Indirect costs based on rate ** 166,755.67 587,816.41 587,816.41 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 169,991.40 926,484.26 926,484.26
2016-2017 Fixed Carry Forward -4,356.91 57,940.78 57,940.78
Total Indirect Costs 174,348.31 868,543.48 868,543.48
Over/(Under) Recovery -7,592.64 -280,727.07 -280,727.07
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 169,991.40 926,484.26 926,484.26
2020-2021 Fixed Carry Forward -7,592.64 -280,727.07 -280,727.07 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 177,584.04 1,207,211.33 1,207,211.33 (Numerator)
Direct Costs 7,187,744.56 6,431,251.70 6,431,251.70
Rate for 2020-2021 ** 2.47* 18.77* 18.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 254 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33060 Form R0418
Haslett Public Schools 5593 FRANKLIN ST HASLETT, MI 48840
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,001,527.85 4,131,158.77 4,131,158.77
2016-2017 Fixed Carry Forward 39,270.47 0.00 -189,959.41
Total Indirect Costs 962,257.38 4,131,158.77 4,321,118.18
2016-2017 Direct Costs 28,294,086.42 25,164,455.50 25,164,455.50
2018-2019 Rate 3.40* 16.42* 17.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 29,801,742.27 26,794,568.93 26,794,568.93
Indirect costs based on rate ** 1,013,259.24 4,019,185.34 4,600,627.49 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,079,692.16 4,086,865.50 4,086,865.50
2016-2017 Fixed Carry Forward 39,270.47 0.00 -189,959.41
Total Indirect Costs 1,040,421.69 4,086,865.50 4,276,824.91
Over/(Under) Recovery -27,162.45 0.00 323,802.58
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,079,692.16 4,086,865.50 4,086,865.50
2020-2021 Fixed Carry Forward -27,162.45 0.00 323,802.58 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,106,854.61 4,086,865.50 3,763,062.92 (Numerator)
Direct Costs 29,801,742.27 26,794,568.93 26,794,568.93
Rate for 2020-2021 ** 3.71* 15.25* 14.04**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 255 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33070 Form R0418
Holt Public Schools 5780 HOLT RD HOLT, MI 48842
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,779,260.46 6,802,837.53 6,802,837.53
2016-2017 Fixed Carry Forward -154,273.48 -216,577.71 -216,524.16
Total Indirect Costs 1,933,533.94 7,019,415.24 7,019,361.69
2016-2017 Direct Costs 58,344,685.48 53,147,315.32 53,147,315.32
2018-2019 Rate 3.31* 13.21* 13.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 58,549,065.60 54,089,548.68 54,089,548.68
Indirect costs based on rate ** 1,937,974.07 7,145,229.38 7,145,229.38 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,831,481.55 6,750,923.90 6,750,923.90
2016-2017 Fixed Carry Forward -154,273.48 -216,577.71 -216,524.16
Total Indirect Costs 1,985,755.03 6,967,501.61 6,967,448.06
Over/(Under) Recovery -47,780.96 177,727.77 177,781.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,831,481.55 6,750,923.90 6,750,923.90
2020-2021 Fixed Carry Forward -47,780.96 177,727.77 177,781.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,879,262.51 6,573,196.13 6,573,142.58 (Numerator)
Direct Costs 58,549,065.60 54,089,548.68 54,089,548.68
Rate for 2020-2021 ** 3.21* 12.15* 12.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 256 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33100 Form R0418
Leslie Public Schools 4141 HULL RD LESLIE, MI 49251
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 289,446.22 1,286,929.39 1,286,929.39
2016-2017 Fixed Carry Forward 101,250.93 272,785.66 272,811.21
Total Indirect Costs 188,195.29 1,014,143.73 1,014,118.18
2016-2017 Direct Costs 12,923,380.12 11,925,896.95 11,925,896.95
2018-2019 Rate 1.46* 8.50* 8.50**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,918,872.09 12,717,256.46 12,717,256.46
Indirect costs based on rate ** 203,215.53 1,080,966.80 1,080,966.80 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 335,237.86 1,536,853.49 1,536,853.49
2016-2017 Fixed Carry Forward 101,250.93 272,785.66 272,811.21
Total Indirect Costs 233,986.93 1,264,067.83 1,264,042.28
Over/(Under) Recovery -30,771.40 -183,101.03 -183,075.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 335,237.86 1,536,853.49 1,536,853.49
2020-2021 Fixed Carry Forward -30,771.40 -183,101.03 -183,075.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 366,009.26 1,719,954.52 1,719,928.97 (Numerator)
Direct Costs 13,918,872.09 12,717,256.46 12,717,256.46
Rate for 2020-2021 ** 2.63* 13.52* 13.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 257 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33130 Form R0418
Mason Public Schools (Ingham) 201 W ASH ST MASON, MI 48854
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 898,763.45 3,560,684.64 3,560,684.64
2016-2017 Fixed Carry Forward 137,931.00 0.00 118,744.12
Total Indirect Costs 760,832.45 3,560,684.64 3,441,940.52
2016-2017 Direct Costs 29,226,640.56 26,380,864.44 26,380,864.44
2018-2019 Rate 2.60* 13.50* 13.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 32,520,884.18 29,490,716.77 29,490,716.77
Indirect costs based on rate ** 845,542.99 3,981,246.76 3,848,538.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 991,319.57 3,850,771.98 3,850,771.98
2016-2017 Fixed Carry Forward 137,931.00 0.00 118,744.12
Total Indirect Costs 853,388.57 3,850,771.98 3,732,027.86
Over/(Under) Recovery -7,845.58 130,474.78 116,510.68
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 991,319.57 3,850,771.98 3,850,771.98
2020-2021 Fixed Carry Forward -7,845.58 130,474.78 116,510.68 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 999,165.15 3,720,297.20 3,734,261.30 (Numerator)
Direct Costs 32,520,884.18 29,490,716.77 29,490,716.77
Rate for 2020-2021 ** 3.07* 12.62* 12.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 258 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33170 Form R0418
Okemos Public Schools 4406 OKEMOS RD OKEMOS, MI 48864
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,831,530.62 5,675,968.87 5,675,968.87
2016-2017 Fixed Carry Forward -199,867.24 -35,835.99 -32,137.82
Total Indirect Costs 2,031,397.86 5,711,804.86 5,708,106.69
2016-2017 Direct Costs 44,808,407.07 41,431,149.79 41,431,149.79
2018-2019 Rate 4.53* 13.79* 13.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 48,747,712.30 44,433,865.66 44,433,865.66
Indirect costs based on rate ** 2,208,271.37 6,127,430.07 6,122,986.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,048,572.93 6,190,507.07 6,190,507.07
2016-2017 Fixed Carry Forward -199,867.24 -35,835.99 -32,137.82
Total Indirect Costs 2,248,440.17 6,226,343.06 6,222,644.89
Over/(Under) Recovery -40,168.80 -98,912.99 -99,658.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,048,572.93 6,190,507.07 6,190,507.07
2020-2021 Fixed Carry Forward -40,168.80 -98,912.99 -99,658.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,088,741.73 6,289,420.06 6,290,165.27 (Numerator)
Direct Costs 48,747,712.30 44,433,865.66 44,433,865.66
Rate for 2020-2021 ** 4.28* 14.15* 14.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 259 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33200 Form R0418
Stockbridge Community Schools 100 Price Ave Ste A STOCKBRIDGE, MI 49285
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 358,383.62 1,263,949.37 1,263,949.37
2016-2017 Fixed Carry Forward -51,143.88 246,342.08 247,324.16
Total Indirect Costs 409,527.50 1,017,607.29 1,016,625.21
2016-2017 Direct Costs 12,848,567.49 11,943,001.74 11,943,001.74
2018-2019 Rate 3.19* 8.52* 8.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,854,348.85 10,882,365.78 10,882,365.78
Indirect costs based on rate ** 378,153.73 927,177.56 926,089.33 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 353,055.99 1,325,039.06 1,325,039.06
2016-2017 Fixed Carry Forward -51,143.88 246,342.08 247,324.16
Total Indirect Costs 404,199.87 1,078,696.98 1,077,714.90
Over/(Under) Recovery -26,046.14 -151,519.42 -151,625.57
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 353,055.99 1,325,039.06 1,325,039.06
2020-2021 Fixed Carry Forward -26,046.14 -151,519.42 -151,625.57 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 379,102.13 1,476,558.48 1,476,664.63 (Numerator)
Direct Costs 11,854,348.85 10,882,365.78 10,882,365.78
Rate for 2020-2021 ** 3.20* 13.57* 13.57**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 260 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33215 Form R0418
Waverly Community Schools 515 SNOW RD LANSING, MI 48917
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,139,030.24 4,377,584.33 4,377,584.33
2016-2017 Fixed Carry Forward 53,989.81 0.00 -62,874.38
Total Indirect Costs 1,085,040.43 4,377,584.33 4,440,458.71
2016-2017 Direct Costs 29,743,918.91 26,339,697.05 26,339,697.05
2018-2019 Rate 3.65* 16.62* 16.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 34,694,064.39 30,748,426.16 30,748,426.16
Indirect costs based on rate ** 1,266,333.35 4,612,263.92 5,184,184.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,270,346.61 5,046,441.84 5,046,441.84
2016-2017 Fixed Carry Forward 53,989.81 0.00 -62,874.38
Total Indirect Costs 1,216,356.80 5,046,441.84 5,109,316.22
Over/(Under) Recovery 49,976.55 0.00 74,868.43
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,270,346.61 5,046,441.84 5,046,441.84
2020-2021 Fixed Carry Forward 49,976.55 0.00 74,868.43 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,220,370.06 5,046,441.84 4,971,573.41 (Numerator)
Direct Costs 34,694,064.39 30,748,426.16 30,748,426.16
Rate for 2020-2021 ** 3.52* 16.41* 16.17**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 261 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33220 Form R0418
Webberville Community Schools 309 EAST GRAND RIVER RD WEBBERVILLE, MI 48892
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 153,742.19 768,370.99 768,370.99
2016-2017 Fixed Carry Forward 213.23 0.00 19,877.57
Total Indirect Costs 153,528.96 768,370.99 748,493.42
2016-2017 Direct Costs 5,650,658.41 5,036,029.61 5,036,029.61
2018-2019 Rate 2.72* 15.26* 14.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,350,578.82 4,722,051.49 4,722,051.49
Indirect costs based on rate ** 145,535.74 708,307.72 701,696.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 167,191.76 795,719.09 795,719.09
2016-2017 Fixed Carry Forward 213.23 0.00 19,877.57
Total Indirect Costs 166,978.53 795,719.09 775,841.52
Over/(Under) Recovery -21,442.79 0.00 -74,144.67
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 167,191.76 795,719.09 795,719.09
2020-2021 Fixed Carry Forward -21,442.79 0.00 -74,144.67 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 188,634.55 795,719.09 869,863.76 (Numerator)
Direct Costs 5,350,578.82 4,722,051.49 4,722,051.49
Rate for 2020-2021 ** 3.53* 16.85* 18.42**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 262 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33230 Form R0418
Williamston Community Schools 418 HIGHLAND ST WILLIAMSTON, MI 48895
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 272,417.59 1,970,535.85 1,970,535.85
2016-2017 Fixed Carry Forward -4,608.60 -57,242.24 -57,232.91
Total Indirect Costs 277,026.19 2,027,778.09 2,027,768.76
2016-2017 Direct Costs 18,013,050.81 16,314,932.55 16,314,932.55
2018-2019 Rate 1.54* 12.43* 12.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,170,460.12 17,263,539.09 17,263,539.09
Indirect costs based on rate ** 295,225.09 2,145,857.91 2,145,857.91 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 295,217.74 2,202,138.77 2,202,138.77
2016-2017 Fixed Carry Forward -4,608.60 -57,242.24 -57,232.91
Total Indirect Costs 299,826.34 2,259,381.01 2,259,371.68
Over/(Under) Recovery -4,601.25 -113,523.10 -113,513.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 295,217.74 2,202,138.77 2,202,138.77
2020-2021 Fixed Carry Forward -4,601.25 -113,523.10 -113,513.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 299,818.99 2,315,661.87 2,315,652.54 (Numerator)
Direct Costs 19,170,460.12 17,263,539.09 17,263,539.09
Rate for 2020-2021 ** 1.56* 13.41* 13.41**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 263 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33901 Form R0418
Cole Academy 1915 WEST MOUNT HOPE AVE LANSING, MI 48910
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 107,881.06 230,107.88 230,107.88
2016-2017 Fixed Carry Forward 16,450.72 0.00 38,087.20
Total Indirect Costs 91,430.34 230,107.88 192,020.68
2016-2017 Direct Costs 1,751,948.71 1,629,721.89 1,629,721.89
2018-2019 Rate 5.22* 14.12* 11.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,004,505.00 1,848,731.04 1,848,731.04
Indirect costs based on rate ** 104,635.16 261,040.82 217,780.52 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 127,168.55 282,942.51 282,942.51
2016-2017 Fixed Carry Forward 16,450.72 0.00 38,087.20
Total Indirect Costs 110,717.83 282,942.51 244,855.31
Over/(Under) Recovery -6,082.67 -21,901.69 -27,074.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 127,168.55 282,942.51 282,942.51
2020-2021 Fixed Carry Forward -6,082.67 -21,901.69 -27,074.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 133,251.22 304,844.20 310,017.30 (Numerator)
Direct Costs 2,004,505.00 1,848,731.04 1,848,731.04
Rate for 2020-2021 ** 6.65* 16.49* 16.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 264 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33904 Form R0418
Mid-Michigan Leadership Academy 730 WEST MAPLE ST LANSING, MI 48906
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 238,427.23 515,858.25 515,858.25
2016-2017 Fixed Carry Forward 94,170.07 0.00 168,753.21
Total Indirect Costs 144,257.16 515,858.25 347,105.04
2016-2017 Direct Costs 3,200,622.55 2,923,191.53 2,923,191.53
2018-2019 Rate 4.51* 17.65* 11.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,667,970.00 2,403,278.00 2,403,278.00
Indirect costs based on rate ** 120,325.45 360,491.70 285,269.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 227,606.00 492,298.00 492,298.00
2016-2017 Fixed Carry Forward 94,170.07 0.00 168,753.21
Total Indirect Costs 133,435.93 492,298.00 323,544.79
Over/(Under) Recovery -13,110.48 0.00 -38,275.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 227,606.00 492,298.00 492,298.00
2020-2021 Fixed Carry Forward -13,110.48 0.00 -38,275.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 240,716.48 492,298.00 530,573.69 (Numerator)
Direct Costs 2,667,970.00 2,403,278.00 2,403,278.00
Rate for 2020-2021 ** 9.02* 20.48* 22.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 265 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33906 Form R0418
White Pine Academy 510 RUSSELL ST LESLIE, MI 49251
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 26,563.21 78,944.58 78,944.58
2016-2017 Fixed Carry Forward -5,309.64 0.00 0.00
Total Indirect Costs 31,872.85 78,944.58 78,944.58
2016-2017 Direct Costs 470,211.82 417,830.45 417,830.45
2018-2019 Rate 6.78* 18.89* 18.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 502,156.07 435,652.25 435,652.25
Indirect costs based on rate ** 34,046.18 65,347.84 82,294.71 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 35,486.84 101,990.66 101,990.66
2016-2017 Fixed Carry Forward -5,309.64 0.00 0.00
Total Indirect Costs 40,796.48 101,990.66 101,990.66
Over/(Under) Recovery -6,750.30 0.00 -19,695.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 35,486.84 101,990.66 101,990.66
2020-2021 Fixed Carry Forward -6,750.30 0.00 -19,695.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 42,237.14 101,990.66 121,686.61 (Numerator)
Direct Costs 502,156.07 435,652.25 435,652.25
Rate for 2020-2021 ** 8.41* 23.41* 27.93**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 266 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33909 Form R0418
Windemere Park Charter Academy 3100 W SAGINAW ST LANSING, MI 48917
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 464,958.00 1,790,005.00 1,790,005.00
2016-2017 Fixed Carry Forward -48,919.87 0.00 0.00
Total Indirect Costs 513,877.87 1,790,005.00 1,790,005.00
2016-2017 Direct Costs 6,058,532.00 4,733,485.00 4,733,485.00
2018-2019 Rate 8.48* 37.82* 37.82**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,321,635.00 4,896,016.00 4,896,016.00
Indirect costs based on rate ** 536,074.65 734,402.40 1,224,004.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 276,989.00 1,702,608.00 1,702,608.00
2016-2017 Fixed Carry Forward -48,919.87 0.00 0.00
Total Indirect Costs 325,908.87 1,702,608.00 1,702,608.00
Over/(Under) Recovery 210,165.78 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 276,989.00 1,702,608.00 1,702,608.00
2020-2021 Fixed Carry Forward 210,165.78 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 66,823.22 1,702,608.00 1,702,608.00 (Numerator)
Direct Costs 6,321,635.00 4,896,016.00 4,896,016.00
Rate for 2020-2021 ** 1.06* 34.78* 34.78**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 267 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33910 Form R0418
Lansing Charter Academy 3300 EXPRESS CT LANSING, MI 48910
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 408,903.00 1,924,893.00 1,924,893.00
2016-2017 Fixed Carry Forward 18,326.40 0.00 0.00
Total Indirect Costs 390,576.60 1,924,893.00 1,924,893.00
2016-2017 Direct Costs 6,625,005.00 5,109,015.00 5,109,015.00
2018-2019 Rate 5.90* 37.68* 37.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,455,740.00 4,919,696.00 4,919,696.00
Indirect costs based on rate ** 380,888.66 737,954.40 1,229,924.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 238,373.00 1,774,417.00 1,774,417.00
2016-2017 Fixed Carry Forward 18,326.40 0.00 0.00
Total Indirect Costs 220,046.60 1,774,417.00 1,774,417.00
Over/(Under) Recovery 160,842.06 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 238,373.00 1,774,417.00 1,774,417.00
2020-2021 Fixed Carry Forward 160,842.06 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 77,530.94 1,774,417.00 1,774,417.00 (Numerator)
Direct Costs 6,455,740.00 4,919,696.00 4,919,696.00
Rate for 2020-2021 ** 1.20* 36.07* 36.07**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 268 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33911 Form R0418
Michigan Connections Academy 3950 HERITAGE AVE STE 100 OKEMOS, MI 48864
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,480,607.03 1,706,031.55 1,706,031.55
2016-2017 Fixed Carry Forward 0.00 0.00 501,579.93
Total Indirect Costs 1,480,607.03 1,706,031.55 1,204,451.62
2016-2017 Direct Costs 11,924,478.49 11,699,053.97 11,699,053.97
2018-2019 Rate 12.42* 14.58* 10.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,115,604.15 11,850,795.51 11,850,795.51
Indirect costs based on rate ** 1,504,758.04 1,727,845.99 1,220,631.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,781,521.99 2,046,330.63 2,046,330.63
2016-2017 Fixed Carry Forward 0.00 0.00 501,579.93
Total Indirect Costs 1,781,521.99 2,046,330.63 1,544,750.70
Over/(Under) Recovery -276,763.95 -318,484.64 -324,118.76
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,781,521.99 2,046,330.63 2,046,330.63
2020-2021 Fixed Carry Forward -276,763.95 -318,484.64 -324,118.76 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,058,285.94 2,364,815.27 2,370,449.39 (Numerator)
Direct Costs 12,115,604.15 11,850,795.51 11,850,795.51
Rate for 2020-2021 ** 16.99* 19.95* 20.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 269 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33913 Form R0418
NexTech High School of Lansing 2175 University Park Drive Okemos, MI 48864
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 19,031.00 345,621.00 345,621.00
2016-2017 Fixed Carry Forward 101,895.52 0.00 -31,119.69
Total Indirect Costs -82,864.52 345,621.00 376,740.69
2016-2017 Direct Costs 1,783,289.00 1,456,699.00 1,456,699.00
2018-2019 Rate 0.00* 23.73* 25.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,597,806.00 1,265,600.00 1,265,600.00
Indirect costs based on rate ** 0.00 189,840.00 316,400.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 20,503.00 352,709.00 352,709.00
2016-2017 Fixed Carry Forward 101,895.52 0.00 -31,119.69
Total Indirect Costs -81,392.52 352,709.00 383,828.69
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 20,503.00 352,709.00 352,709.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 20,503.00 352,709.00 352,709.00 (Numerator)
Direct Costs 1,597,806.00 1,265,600.00 1,265,600.00
Rate for 2020-2021 ** 1.28* 27.87* 27.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 270 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33914 Form R0418
Great Lakes Learning Academy 2875 EYDE PKWY EAST LANSING, MI 48823
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 500,722.82 607,228.82 607,228.82
2016-2017 Fixed Carry Forward -76,915.02 -53,454.12 -53,454.12
Total Indirect Costs 577,637.84 660,682.94 660,682.94
2016-2017 Direct Costs 6,802,693.39 6,696,187.39 6,696,187.39
2018-2019 Rate 8.49* 9.87* 9.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,621,030.63 8,472,349.53 8,472,349.53
Indirect costs based on rate ** 731,925.50 836,220.90 836,220.90 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 616,925.84 765,606.94 765,606.94
2016-2017 Fixed Carry Forward -76,915.02 -53,454.12 -53,454.12
Total Indirect Costs 693,840.86 819,061.06 819,061.06
Over/(Under) Recovery 38,084.64 17,159.84 17,159.84
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 616,925.84 765,606.94 765,606.94
2020-2021 Fixed Carry Forward 38,084.64 17,159.84 17,159.84 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 578,841.20 748,447.10 748,447.10 (Numerator)
Direct Costs 8,621,030.63 8,472,349.53 8,472,349.53
Rate for 2020-2021 ** 6.71* 8.83* 8.83**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 271 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 33915 Form R0418
Blended Learning Academies Credit Recovery High School 1754 E CLARK RD LANSING, MI 48906
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 186,148.54 281,738.01 281,738.01
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 186,148.54 281,738.01 281,738.01
2016-2017 Direct Costs 539,073.40 443,483.93 443,483.93
2018-2019 Rate 34.53* 63.53* 63.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 638,806.69 524,673.26 524,673.26
Indirect costs based on rate ** 95,821.00 78,700.99 131,168.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 212,216.48 326,349.91 326,349.91
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 212,216.48 326,349.91 326,349.91
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 212,216.48 326,349.91 326,349.91
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 212,216.48 326,349.91 326,349.91 (Numerator)
Direct Costs 638,806.69 524,673.26 524,673.26
Rate for 2020-2021 ** 33.22* 62.20* 62.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 272 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34000 Form R0418
Ionia ISD 2191 HARWOOD RD IONIA, MI 48846
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,253,935.54 1,800,876.35 1,800,876.35
2016-2017 Fixed Carry Forward 9,287.12 5,810.36 5,810.36
Total Indirect Costs 1,244,648.42 1,795,065.99 1,795,065.99
2016-2017 Direct Costs 22,149,418.71 21,602,477.90 21,602,477.90
2018-2019 Rate 5.62* 8.31* 8.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 21,834,842.42 21,245,131.95 21,245,131.95
Indirect costs based on rate ** 1,227,118.14 1,765,470.47 1,765,470.47 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,551,283.67 2,140,994.14 2,140,994.14
2016-2017 Fixed Carry Forward 9,287.12 5,810.36 5,810.36
Total Indirect Costs 1,541,996.55 2,135,183.78 2,135,183.78
Over/(Under) Recovery -314,878.41 -369,713.31 -369,713.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,551,283.67 2,140,994.14 2,140,994.14
2020-2021 Fixed Carry Forward -314,878.41 -369,713.31 -369,713.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,866,162.08 2,510,707.45 2,510,707.45 (Numerator)
Direct Costs 21,834,842.42 21,245,131.95 21,245,131.95
Rate for 2020-2021 ** 8.55* 11.82* 11.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 273 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34010 Form R0418
Ionia Public Schools 250 EAST TUTTLE RD IONIA, MI 48846
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 815,208.48 3,085,975.25 3,085,975.25
2016-2017 Fixed Carry Forward -123,246.27 -308,890.50 -307,782.35
Total Indirect Costs 938,454.75 3,394,865.75 3,393,757.60
2016-2017 Direct Costs 25,738,010.68 23,607,874.50 23,607,874.50
2018-2019 Rate 3.65* 14.38* 14.38**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,543,822.09 25,237,119.90 25,237,119.90
Indirect costs based on rate ** 1,005,349.51 3,629,097.84 3,629,097.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 967,253.27 3,273,955.46 3,273,955.46
2016-2017 Fixed Carry Forward -123,246.27 -308,890.50 -307,782.35
Total Indirect Costs 1,090,499.54 3,582,845.96 3,581,737.81
Over/(Under) Recovery -85,150.03 46,251.88 47,360.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 967,253.27 3,273,955.46 3,273,955.46
2020-2021 Fixed Carry Forward -85,150.03 46,251.88 47,360.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,052,403.30 3,227,703.58 3,226,595.43 (Numerator)
Direct Costs 27,543,822.09 25,237,119.90 25,237,119.90
Rate for 2020-2021 ** 3.82* 12.79* 12.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 274 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34080 Form R0418
Belding Area School District 850 HALL ST BELDING, MI 48809
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 673,658.28 2,271,733.87 2,271,733.87
2016-2017 Fixed Carry Forward 11,920.12 63,777.55 63,870.42
Total Indirect Costs 661,738.16 2,207,956.32 2,207,863.45
2016-2017 Direct Costs 17,682,864.98 16,084,789.39 16,084,789.39
2018-2019 Rate 3.74* 13.73* 13.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,239,217.77 15,664,293.75 15,664,293.75
Indirect costs based on rate ** 644,746.74 2,150,707.53 2,150,707.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 693,283.97 2,268,207.99 2,268,207.99
2016-2017 Fixed Carry Forward 11,920.12 63,777.55 63,870.42
Total Indirect Costs 681,363.85 2,204,430.44 2,204,337.57
Over/(Under) Recovery -36,617.11 -53,722.91 -53,630.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 693,283.97 2,268,207.99 2,268,207.99
2020-2021 Fixed Carry Forward -36,617.11 -53,722.91 -53,630.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 729,901.08 2,321,930.90 2,321,838.03 (Numerator)
Direct Costs 17,239,217.77 15,664,293.75 15,664,293.75
Rate for 2020-2021 ** 4.23* 14.82* 14.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 275 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34090 Form R0418
Lakewood Public Schools 223 W BROADWAY ST WOODLAND, MI 48897
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 562,606.10 2,076,744.39 2,076,744.39
2016-2017 Fixed Carry Forward -74,509.14 0.00 -47,903.20
Total Indirect Costs 637,115.24 2,076,744.39 2,124,647.59
2016-2017 Direct Costs 15,896,737.49 14,382,599.20 14,382,599.20
2018-2019 Rate 4.01* 14.44* 14.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,138,255.81 15,609,749.58 15,609,749.58
Indirect costs based on rate ** 687,244.06 2,254,047.84 2,305,560.01 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 643,579.83 2,172,086.06 2,172,086.06
2016-2017 Fixed Carry Forward -74,509.14 0.00 -47,903.20
Total Indirect Costs 718,088.97 2,172,086.06 2,219,989.26
Over/(Under) Recovery -30,844.91 81,961.78 85,570.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 643,579.83 2,172,086.06 2,172,086.06
2020-2021 Fixed Carry Forward -30,844.91 81,961.78 85,570.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 674,424.74 2,090,124.28 2,086,515.31 (Numerator)
Direct Costs 17,138,255.81 15,609,749.58 15,609,749.58
Rate for 2020-2021 ** 3.94* 13.39* 13.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 276 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34110 Form R0418
Portland Public Schools 1100 IONIA RD PORTLAND, MI 48875
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 632,121.00 1,949,339.00 1,949,339.00
2016-2017 Fixed Carry Forward 187,931.94 0.00 436,258.70
Total Indirect Costs 444,189.06 1,949,339.00 1,513,080.30
2016-2017 Direct Costs 17,922,064.34 16,604,846.34 16,604,846.34
2018-2019 Rate 2.48* 11.74* 9.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,824,192.03 17,312,883.93 17,312,883.93
Indirect costs based on rate ** 466,839.96 2,032,532.57 1,577,203.73 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 685,611.13 2,196,919.23 2,196,919.23
2016-2017 Fixed Carry Forward 187,931.94 0.00 436,258.70
Total Indirect Costs 497,679.19 2,196,919.23 1,760,660.53
Over/(Under) Recovery -30,839.23 -164,386.66 -183,456.80
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 685,611.13 2,196,919.23 2,196,919.23
2020-2021 Fixed Carry Forward -30,839.23 -164,386.66 -183,456.80 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 716,450.36 2,361,305.89 2,380,376.03 (Numerator)
Direct Costs 18,824,192.03 17,312,883.93 17,312,883.93
Rate for 2020-2021 ** 3.81* 13.64* 13.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 277 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34120 Form R0418
Saranac Community Schools 225 PLEASANT ST SARANAC, MI 48881
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 309,885.81 1,212,973.47 1,212,973.47
2016-2017 Fixed Carry Forward 29,989.00 -166,947.59 -167,192.23
Total Indirect Costs 279,896.81 1,379,921.06 1,380,165.70
2016-2017 Direct Costs 8,512,873.40 7,609,785.74 7,609,785.74
2018-2019 Rate 3.29* 18.13* 18.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,947,715.84 7,258,196.39 7,258,196.39
Indirect costs based on rate ** 261,479.85 1,088,729.46 1,316,636.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 319,777.63 1,009,297.08 1,009,297.08
2016-2017 Fixed Carry Forward 29,989.00 -166,947.59 -167,192.23
Total Indirect Costs 289,788.63 1,176,244.67 1,176,489.31
Over/(Under) Recovery -28,308.78 0.00 140,147.52
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 319,777.63 1,009,297.08 1,009,297.08
2020-2021 Fixed Carry Forward -28,308.78 0.00 140,147.52 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 348,086.41 1,009,297.08 869,149.56 (Numerator)
Direct Costs 7,947,715.84 7,258,196.39 7,258,196.39
Rate for 2020-2021 ** 4.38* 13.91* 11.97**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 278 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34140 Form R0418
Berlin Township S/D #3 6679 SOUTH STATE RD IONIA, MI 48846
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,047.00 18,768.00 18,768.00
2016-2017 Fixed Carry Forward -596.00 0.00 11,801.67
Total Indirect Costs 1,643.00 18,768.00 6,966.33
2016-2017 Direct Costs 195,996.00 178,275.00 178,275.00
2018-2019 Rate 0.84* 10.53* 3.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 177,687.88 160,387.49 160,387.49
Indirect costs based on rate ** 1,492.58 16,888.80 6,271.15 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,529.87 25,830.26 25,830.26
2016-2017 Fixed Carry Forward -596.00 0.00 11,801.67
Total Indirect Costs 9,125.87 25,830.26 14,028.59
Over/(Under) Recovery -7,633.29 -8,941.46 -7,757.44
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,529.87 25,830.26 25,830.26
2020-2021 Fixed Carry Forward -7,633.29 -8,941.46 -7,757.44 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 16,163.16 34,771.72 33,587.70 (Numerator)
Direct Costs 177,687.88 160,387.49 160,387.49
Rate for 2020-2021 ** 9.10* 21.68* 20.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 279 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34340 Form R0418
Easton Township S/D #6 1779 HAYNOR RD IONIA, MI 48846
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 5,493.00 24,048.00 24,048.00
2016-2017 Fixed Carry Forward -3,385.69 723.17 723.17
Total Indirect Costs 8,878.69 23,324.83 23,324.83
2016-2017 Direct Costs 291,738.00 273,183.00 273,183.00
2018-2019 Rate 3.04* 8.54* 8.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 229,653.21 214,706.03 214,706.03
Indirect costs based on rate ** 6,981.46 18,335.89 18,335.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,460.84 23,408.02 23,408.02
2016-2017 Fixed Carry Forward -3,385.69 723.17 723.17
Total Indirect Costs 11,846.53 22,684.85 22,684.85
Over/(Under) Recovery -4,865.07 -4,348.96 -4,348.96
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,460.84 23,408.02 23,408.02
2020-2021 Fixed Carry Forward -4,865.07 -4,348.96 -4,348.96 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 13,325.91 27,756.98 27,756.98 (Numerator)
Direct Costs 229,653.21 214,706.03 214,706.03
Rate for 2020-2021 ** 5.80* 12.93* 12.93**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 280 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 34360 Form R0418
Ionia Township S/D #2 2120 NORTH STATE RD IONIA, MI 48846
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,959.00 19,458.00 19,458.00
2016-2017 Fixed Carry Forward -3,406.00 -5,185.31 -5,181.03
Total Indirect Costs 8,365.00 24,643.31 24,639.03
2016-2017 Direct Costs 143,796.00 129,297.00 129,297.00
2018-2019 Rate 5.82* 19.06* 19.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 153,110.18 135,887.90 135,887.90
Indirect costs based on rate ** 8,911.01 20,383.19 25,900.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,374.06 25,596.34 25,596.34
2016-2017 Fixed Carry Forward -3,406.00 -5,185.31 -5,181.03
Total Indirect Costs 11,780.06 30,781.65 30,777.37
Over/(Under) Recovery -2,869.05 0.00 -4,877.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,374.06 25,596.34 25,596.34
2020-2021 Fixed Carry Forward -2,869.05 0.00 -4,877.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 11,243.11 25,596.34 30,473.48 (Numerator)
Direct Costs 153,110.18 135,887.90 135,887.90
Rate for 2020-2021 ** 7.34* 18.84* 22.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 281 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 35000 Form R0418
Iosco RESA 27 NORTH REMPERT RD TAWAS CITY, MI 48763
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 265,169.88 466,796.28 466,796.28
2016-2017 Fixed Carry Forward 146,605.14 118,332.84 118,332.84
Total Indirect Costs 118,564.74 348,463.44 348,463.44
2016-2017 Direct Costs 6,187,189.72 5,985,563.32 5,985,563.32
2018-2019 Rate 1.92* 5.82* 5.82**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,884,043.62 6,684,892.22 6,684,892.22
Indirect costs based on rate ** 132,173.64 389,060.73 389,060.73 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 277,311.99 476,463.39 476,463.39
2016-2017 Fixed Carry Forward 146,605.14 118,332.84 118,332.84
Total Indirect Costs 130,706.85 358,130.55 358,130.55
Over/(Under) Recovery 1,466.79 30,930.18 30,930.18
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 277,311.99 476,463.39 476,463.39
2020-2021 Fixed Carry Forward 1,466.79 30,930.18 30,930.18 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 275,845.20 445,533.21 445,533.21 (Numerator)
Direct Costs 6,884,043.62 6,684,892.22 6,684,892.22
Rate for 2020-2021 ** 4.01* 6.66* 6.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 282 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 35010 Form R0418
Oscoda Area Schools P.O. Box 694 Oscoda, MI 48750
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 358,353.93 1,447,996.27 1,447,996.27
2016-2017 Fixed Carry Forward -47,217.04 -237,724.37 -237,373.25
Total Indirect Costs 405,570.97 1,685,720.64 1,685,369.52
2016-2017 Direct Costs 11,416,210.88 10,326,568.54 10,326,568.54
2018-2019 Rate 3.55* 16.32* 16.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,220,314.86 11,125,278.57 11,125,278.57
Indirect costs based on rate ** 433,821.18 1,668,791.79 1,815,645.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 406,902.96 1,501,939.25 1,501,939.25
2016-2017 Fixed Carry Forward -47,217.04 -237,724.37 -237,373.25
Total Indirect Costs 454,120.00 1,739,663.62 1,739,312.50
Over/(Under) Recovery -20,298.82 0.00 76,332.96
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 406,902.96 1,501,939.25 1,501,939.25
2020-2021 Fixed Carry Forward -20,298.82 0.00 76,332.96 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 427,201.78 1,501,939.25 1,425,606.29 (Numerator)
Direct Costs 12,220,314.86 11,125,278.57 11,125,278.57
Rate for 2020-2021 ** 3.50* 13.50* 12.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 283 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 35020 Form R0418
Hale Area Schools 200 WEST MAIN ST HALE, MI 48739
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 341,438.57 668,034.57 668,034.57
2016-2017 Fixed Carry Forward -51,274.98 0.00 -63,514.33
Total Indirect Costs 392,713.55 668,034.57 731,548.90
2016-2017 Direct Costs 3,561,801.07 3,235,205.07 3,235,205.07
2018-2019 Rate 11.03* 20.65* 22.61**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,537,959.14 3,167,972.37 3,167,972.37
Indirect costs based on rate ** 390,236.89 475,195.86 716,278.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 354,334.42 724,321.19 724,321.19
2016-2017 Fixed Carry Forward -51,274.98 0.00 -63,514.33
Total Indirect Costs 405,609.40 724,321.19 787,835.52
Over/(Under) Recovery -15,372.51 0.00 -71,556.97
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 354,334.42 724,321.19 724,321.19
2020-2021 Fixed Carry Forward -15,372.51 0.00 -71,556.97 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 369,706.93 724,321.19 795,878.16 (Numerator)
Direct Costs 3,537,959.14 3,167,972.37 3,167,972.37
Rate for 2020-2021 ** 10.45* 22.86* 25.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 284 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 35030 Form R0418
Tawas Area Schools 245 WEST M 55 TAWAS CITY, MI 48763
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 498,885.78 1,497,065.68 1,497,065.68
2016-2017 Fixed Carry Forward 5,381.12 -78,475.65 -78,809.95
Total Indirect Costs 493,504.66 1,575,541.33 1,575,875.63
2016-2017 Direct Costs 10,734,556.20 9,736,376.30 9,736,376.30
2018-2019 Rate 4.60* 16.18* 16.19**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,224,616.10 10,153,499.51 10,153,499.51
Indirect costs based on rate ** 516,332.34 1,523,024.93 1,643,851.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 597,245.02 1,668,361.61 1,668,361.61
2016-2017 Fixed Carry Forward 5,381.12 -78,475.65 -78,809.95
Total Indirect Costs 591,863.90 1,746,837.26 1,747,171.56
Over/(Under) Recovery -75,531.56 0.00 -103,319.99
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 597,245.02 1,668,361.61 1,668,361.61
2020-2021 Fixed Carry Forward -75,531.56 0.00 -103,319.99 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 672,776.58 1,668,361.61 1,771,681.60 (Numerator)
Direct Costs 11,224,616.10 10,153,499.51 10,153,499.51
Rate for 2020-2021 ** 5.99* 16.43* 17.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 285 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 35040 Form R0418
Whittemore-Prescott Area Schools P.O. Box 250 Whittemore, MI 48770
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 194,240.86 857,037.22 857,037.22
2016-2017 Fixed Carry Forward -26,174.40 -57,788.45 -57,741.59
Total Indirect Costs 220,415.26 914,825.67 914,778.81
2016-2017 Direct Costs 7,702,182.68 7,039,386.32 7,039,386.32
2018-2019 Rate 2.86* 13.00* 13.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,801,078.43 7,114,423.17 7,114,423.17
Indirect costs based on rate ** 223,110.84 924,875.01 924,875.01 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 168,863.23 855,518.49 855,518.49
2016-2017 Fixed Carry Forward -26,174.40 -57,788.45 -57,741.59
Total Indirect Costs 195,037.63 913,306.94 913,260.08
Over/(Under) Recovery 28,073.21 11,568.07 11,614.93
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 168,863.23 855,518.49 855,518.49
2020-2021 Fixed Carry Forward 28,073.21 11,568.07 11,614.93 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 140,790.02 843,950.42 843,903.56 (Numerator)
Direct Costs 7,801,078.43 7,114,423.17 7,114,423.17
Rate for 2020-2021 ** 1.80* 11.86* 11.86**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 286 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 35902 Form R0418
Alternative Educational Academy of Iosco County 1230 East U.S. 23 East Tawas, MI 48730
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,669.00 41,680.00 41,680.00
2016-2017 Fixed Carry Forward 0.00 0.00 23,192.45
Total Indirect Costs 2,669.00 41,680.00 18,487.55
2016-2017 Direct Costs 625,929.00 586,918.00 586,918.00
2018-2019 Rate 0.43* 7.10* 3.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 948,621.00 914,714.00 914,714.00
Indirect costs based on rate ** 4,079.07 64,944.69 28,813.49 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,666.00 38,573.00 38,573.00
2016-2017 Fixed Carry Forward 0.00 0.00 23,192.45
Total Indirect Costs 4,666.00 38,573.00 15,380.55
Over/(Under) Recovery -586.93 26,371.69 13,432.94
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,666.00 38,573.00 38,573.00
2020-2021 Fixed Carry Forward -586.93 26,371.69 13,432.94 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,252.93 12,201.31 25,140.06 (Numerator)
Direct Costs 948,621.00 914,714.00 914,714.00
Rate for 2020-2021 ** 0.55* 1.33* 2.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 287 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 36015 Form R0418
Forest Park School District 801 FOREST PKWY CRYSTAL FALLS, MI 49920
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 142,658.60 563,944.35 563,944.35
2016-2017 Fixed Carry Forward 6,917.43 0.00 44,774.35
Total Indirect Costs 135,741.17 563,944.35 519,170.00
2016-2017 Direct Costs 4,224,316.28 3,803,030.53 3,803,030.53
2018-2019 Rate 3.21* 14.83* 13.65**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,515,922.54 4,090,492.32 4,090,492.32
Indirect costs based on rate ** 144,961.11 606,620.01 558,352.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 144,333.23 569,763.45 569,763.45
2016-2017 Fixed Carry Forward 6,917.43 0.00 44,774.35
Total Indirect Costs 137,415.80 569,763.45 524,989.10
Over/(Under) Recovery 7,545.31 36,856.56 33,363.10
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 144,333.23 569,763.45 569,763.45
2020-2021 Fixed Carry Forward 7,545.31 36,856.56 33,363.10 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 136,787.92 532,906.89 536,400.35 (Numerator)
Direct Costs 4,515,922.54 4,090,492.32 4,090,492.32
Rate for 2020-2021 ** 3.03* 13.03* 13.11**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 288 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 36025 Form R0418
West Iron County Public Schools 601 GARFIELD AVE IRON RIVER, MI 49935
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 191,987.86 1,028,979.34 1,028,979.34
2016-2017 Fixed Carry Forward -23,318.57 -77,545.64 -78,208.70
Total Indirect Costs 215,306.43 1,106,524.98 1,107,188.04
2016-2017 Direct Costs 8,036,940.65 7,199,949.17 7,199,949.17
2018-2019 Rate 2.68* 15.37* 15.38**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,632,084.15 7,836,461.15 7,836,461.15
Indirect costs based on rate ** 231,339.86 1,175,469.17 1,205,247.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 452,177.65 1,247,800.65 1,247,800.65
2016-2017 Fixed Carry Forward -23,318.57 -77,545.64 -78,208.70
Total Indirect Costs 475,496.22 1,325,346.29 1,326,009.35
Over/(Under) Recovery -244,156.36 0.00 -120,761.63
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 452,177.65 1,247,800.65 1,247,800.65
2020-2021 Fixed Carry Forward -244,156.36 0.00 -120,761.63 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 696,334.01 1,247,800.65 1,368,562.28 (Numerator)
Direct Costs 8,632,084.15 7,836,461.15 7,836,461.15
Rate for 2020-2021 ** 8.07* 15.92* 17.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 289 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 37010 Form R0418
Mt. Pleasant City School District 720 NORTH KINNEY AVE MOUNT PLEASANT, MI 48858
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,190,636.29 3,810,035.30 3,810,035.30
2016-2017 Fixed Carry Forward 72,764.41 -108,612.40 -107,936.23
Total Indirect Costs 1,117,871.88 3,918,647.70 3,917,971.53
2016-2017 Direct Costs 38,520,820.85 35,726,136.84 35,726,136.84
2018-2019 Rate 2.90* 10.97* 10.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 41,111,280.76 38,100,775.58 38,100,775.58
Indirect costs based on rate ** 1,192,227.14 4,179,655.08 4,179,655.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,276,254.08 4,121,137.21 4,121,137.21
2016-2017 Fixed Carry Forward 72,764.41 -108,612.40 -107,936.23
Total Indirect Costs 1,203,489.67 4,229,749.61 4,229,073.44
Over/(Under) Recovery -11,262.53 -50,094.53 -49,418.36
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,276,254.08 4,121,137.21 4,121,137.21
2020-2021 Fixed Carry Forward -11,262.53 -50,094.53 -49,418.36 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,287,516.61 4,171,231.74 4,170,555.57 (Numerator)
Direct Costs 41,111,280.76 38,100,775.58 38,100,775.58
Rate for 2020-2021 ** 3.13* 10.95* 10.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 290 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 37040 Form R0418
Beal City Public Schools 3180 WEST BEAL CITY RD MT PLEASANT, MI 48858
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 226,736.91 661,410.03 661,410.03
2016-2017 Fixed Carry Forward -14,855.54 -19,732.46 -30,566.91
Total Indirect Costs 241,592.45 681,142.49 691,976.94
2016-2017 Direct Costs 6,118,265.38 5,683,592.26 5,683,592.26
2018-2019 Rate 3.95* 11.98* 12.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,318,152.44 5,850,969.89 5,850,969.89
Indirect costs based on rate ** 249,567.02 700,946.19 712,063.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 253,975.00 721,157.55 721,157.55
2016-2017 Fixed Carry Forward -14,855.54 -19,732.46 -30,566.91
Total Indirect Costs 268,830.54 740,890.01 751,724.46
Over/(Under) Recovery -19,263.52 -39,943.82 -39,661.42
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 253,975.00 721,157.55 721,157.55
2020-2021 Fixed Carry Forward -19,263.52 -39,943.82 -39,661.42 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 273,238.52 761,101.37 760,818.97 (Numerator)
Direct Costs 6,318,152.44 5,850,969.89 5,850,969.89
Rate for 2020-2021 ** 4.32* 13.01* 13.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 291 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 37060 Form R0418
Shepherd Public Schools P.O. Box 219 Shepherd, MI 48883
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 521,152.33 2,399,885.38 2,399,885.38
2016-2017 Fixed Carry Forward -25,101.82 0.00 -144,206.72
Total Indirect Costs 546,254.15 2,399,885.38 2,544,092.10
2016-2017 Direct Costs 15,783,918.21 13,905,185.16 13,905,185.16
2018-2019 Rate 3.46* 17.26* 18.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,642,307.21 14,794,632.40 14,794,632.40
Indirect costs based on rate ** 575,823.83 2,219,194.86 2,707,417.73 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 533,653.58 2,381,328.39 2,381,328.39
2016-2017 Fixed Carry Forward -25,101.82 0.00 -144,206.72
Total Indirect Costs 558,755.40 2,381,328.39 2,525,535.11
Over/(Under) Recovery 17,068.43 0.00 181,882.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 533,653.58 2,381,328.39 2,381,328.39
2020-2021 Fixed Carry Forward 17,068.43 0.00 181,882.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 516,585.15 2,381,328.39 2,199,445.77 (Numerator)
Direct Costs 16,642,307.21 14,794,632.40 14,794,632.40
Rate for 2020-2021 ** 3.10* 16.10* 14.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 292 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 37900 Form R0418
Flextech High School Shepherd 380 W BLANCHARD RD SHEPHERD, MI 48883
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 641,673.00 621,322.00 621,322.00
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,367.00 26,718.00 26,718.00
Total Indirect Costs 6,367.00 26,718.00 26,718.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,367.00 26,718.00 26,718.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 6,367.00 26,718.00 26,718.00 (Numerator)
Direct Costs 641,673.00 621,322.00 621,322.00
Rate for 2020-2021 ** 0.99* 4.30* 4.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 293 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 37901 Form R0418
Renaissance Public School Academy 2797 SOUTH ISABELLA RD MOUNT PLEASANT, MI 48858
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 74,833.00 235,976.00 235,976.00
2016-2017 Fixed Carry Forward 69,177.73 91,173.99 91,173.99
Total Indirect Costs 5,655.27 144,802.01 144,802.01
2016-2017 Direct Costs 3,001,818.00 2,840,675.00 2,840,675.00
2018-2019 Rate 0.19* 5.10* 5.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,542,084.00 3,352,491.00 3,352,491.00
Indirect costs based on rate ** 6,729.96 170,977.04 170,977.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 64,360.00 253,953.00 253,953.00
2016-2017 Fixed Carry Forward 69,177.73 91,173.99 91,173.99
Total Indirect Costs -4,817.73 162,779.01 162,779.01
Over/(Under) Recovery 11,547.69 8,198.03 8,198.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 64,360.00 253,953.00 253,953.00
2020-2021 Fixed Carry Forward 11,547.69 8,198.03 8,198.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 52,812.31 245,754.97 245,754.97 (Numerator)
Direct Costs 3,542,084.00 3,352,491.00 3,352,491.00
Rate for 2020-2021 ** 1.49* 7.33* 7.33**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 294 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38000 Form R0418
Jackson ISD 6700 BROWNS LAKE RD JACKSON, MI 49201
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 7,110,340.39 9,367,502.74 9,367,502.74
2016-2017 Fixed Carry Forward -398,743.66 0.00 -180,653.12
Total Indirect Costs 7,509,084.05 9,367,502.74 9,548,155.86
2016-2017 Direct Costs 50,236,502.44 47,979,340.09 47,979,340.09
2018-2019 Rate 14.95* 19.52* 19.90**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 53,815,964.84 51,417,563.44 51,417,563.44
Indirect costs based on rate ** 8,045,486.74 7,712,634.52 10,232,095.12 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 7,450,973.58 9,849,374.98 9,849,374.98
2016-2017 Fixed Carry Forward -398,743.66 0.00 -180,653.12
Total Indirect Costs 7,849,717.24 9,849,374.98 10,030,028.10
Over/(Under) Recovery 195,769.50 0.00 202,067.02
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 7,450,973.58 9,849,374.98 9,849,374.98
2020-2021 Fixed Carry Forward 195,769.50 0.00 202,067.02 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 7,255,204.08 9,849,374.98 9,647,307.96 (Numerator)
Direct Costs 53,815,964.84 51,417,563.44 51,417,563.44
Rate for 2020-2021 ** 13.48* 19.16* 18.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 295 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38010 Form R0418
Western School District 1400 S DEARING RD PARMA, MI 49269
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 873,387.49 2,511,375.81 2,511,375.81
2016-2017 Fixed Carry Forward -284,493.84 -244,249.11 -244,926.30
Total Indirect Costs 1,157,881.33 2,755,624.92 2,756,302.11
2016-2017 Direct Costs 27,003,374.78 25,365,386.46 25,365,386.46
2018-2019 Rate 4.29* 10.86* 10.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 28,107,294.23 26,345,510.90 26,345,510.90
Indirect costs based on rate ** 1,205,802.92 2,861,122.48 2,863,757.03 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 904,061.36 2,665,844.69 2,665,844.69
2016-2017 Fixed Carry Forward -284,493.84 -244,249.11 -244,926.30
Total Indirect Costs 1,188,555.20 2,910,093.80 2,910,770.99
Over/(Under) Recovery 17,247.72 -48,971.32 -47,013.96
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 904,061.36 2,665,844.69 2,665,844.69
2020-2021 Fixed Carry Forward 17,247.72 -48,971.32 -47,013.96 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 886,813.64 2,714,816.01 2,712,858.65 (Numerator)
Direct Costs 28,107,294.23 26,345,510.90 26,345,510.90
Rate for 2020-2021 ** 3.16* 10.30* 10.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 296 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38020 Form R0418
Vandercook Lake Public Schools 1000 EAST GOLF AVE JACKSON, MI 49203
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 258,056.34 1,103,684.27 1,103,684.27
2016-2017 Fixed Carry Forward -7,147.32 -11,126.84 -11,126.84
Total Indirect Costs 265,203.66 1,114,811.11 1,114,811.11
2016-2017 Direct Costs 12,114,358.33 11,268,730.40 11,268,730.40
2018-2019 Rate 2.19* 9.89* 9.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,176,279.11 9,342,111.54 9,342,111.54
Indirect costs based on rate ** 222,860.51 923,934.83 923,934.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 156,089.33 990,256.90 990,256.90
2016-2017 Fixed Carry Forward -7,147.32 -11,126.84 -11,126.84
Total Indirect Costs 163,236.65 1,001,383.74 1,001,383.74
Over/(Under) Recovery 59,623.86 -77,448.91 -77,448.91
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 156,089.33 990,256.90 990,256.90
2020-2021 Fixed Carry Forward 59,623.86 -77,448.91 -77,448.91 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 96,465.47 1,067,705.81 1,067,705.81 (Numerator)
Direct Costs 10,176,279.11 9,342,111.54 9,342,111.54
Rate for 2020-2021 ** 0.95* 11.43* 11.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 297 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38040 Form R0418
Columbia School District 11775 HEWITT RD BROOKLYN, MI 49230
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 230,080.05 1,652,199.52 1,652,199.52
2016-2017 Fixed Carry Forward -24,329.52 -27,474.37 -27,713.73
Total Indirect Costs 254,409.57 1,679,673.89 1,679,913.25
2016-2017 Direct Costs 13,812,622.88 12,390,503.41 12,390,503.41
2018-2019 Rate 1.84* 13.56* 13.56**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,017,493.39 13,349,622.61 13,349,622.61
Indirect costs based on rate ** 276,321.88 1,810,208.83 1,810,208.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 226,487.18 1,894,357.96 1,894,357.96
2016-2017 Fixed Carry Forward -24,329.52 -27,474.37 -27,713.73
Total Indirect Costs 250,816.70 1,921,832.33 1,922,071.69
Over/(Under) Recovery 25,505.18 -111,623.50 -111,862.86
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 226,487.18 1,894,357.96 1,894,357.96
2020-2021 Fixed Carry Forward 25,505.18 -111,623.50 -111,862.86 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 200,982.00 2,005,981.46 2,006,220.82 (Numerator)
Direct Costs 15,017,493.39 13,349,622.61 13,349,622.61
Rate for 2020-2021 ** 1.34* 15.03* 15.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 298 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38050 Form R0418
Grass Lake Community Schools 899 SOUTH UNION ST GRASS LAKE, MI 49240
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 570,157.22 1,700,939.85 1,700,939.85
2016-2017 Fixed Carry Forward -53,544.74 0.00 3,925.94
Total Indirect Costs 623,701.96 1,700,939.85 1,697,013.91
2016-2017 Direct Costs 12,153,444.89 11,022,662.26 11,022,662.26
2018-2019 Rate 5.13* 15.43* 15.40**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,215,764.04 11,621,337.36 11,621,337.36
Indirect costs based on rate ** 677,968.70 1,743,200.60 1,789,685.95 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 467,826.65 2,062,253.33 2,062,253.33
2016-2017 Fixed Carry Forward -53,544.74 0.00 3,925.94
Total Indirect Costs 521,371.39 2,062,253.33 2,058,327.39
Over/(Under) Recovery 156,597.31 0.00 -268,641.44
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 467,826.65 2,062,253.33 2,062,253.33
2020-2021 Fixed Carry Forward 156,597.31 0.00 -268,641.44 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 311,229.34 2,062,253.33 2,330,894.77 (Numerator)
Direct Costs 13,215,764.04 11,621,337.36 11,621,337.36
Rate for 2020-2021 ** 2.35* 17.75* 20.06**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 299 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38080 Form R0418
Concord Community Schools P.O. Box 338 Concord, MI 49237
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 170,446.88 889,140.75 889,140.75
2016-2017 Fixed Carry Forward 21,688.04 86,370.15 101,355.60
Total Indirect Costs 148,758.84 802,770.60 787,785.15
2016-2017 Direct Costs 7,222,099.86 6,503,405.99 6,503,405.99
2018-2019 Rate 2.06* 12.34* 12.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,987,566.39 6,344,282.36 6,344,282.36
Indirect costs based on rate ** 143,943.87 782,884.44 768,292.59 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 166,548.27 809,832.30 809,832.30
2016-2017 Fixed Carry Forward 21,688.04 86,370.15 101,355.60
Total Indirect Costs 144,860.23 723,462.15 708,476.70
Over/(Under) Recovery -916.36 59,422.29 59,815.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 166,548.27 809,832.30 809,832.30
2020-2021 Fixed Carry Forward -916.36 59,422.29 59,815.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 167,464.63 750,410.01 750,016.41 (Numerator)
Direct Costs 6,987,566.39 6,344,282.36 6,344,282.36
Rate for 2020-2021 ** 2.40* 11.83* 11.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 300 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38090 Form R0418
East Jackson Community Schools 1404 NORTH SUTTON RD JACKSON, MI 49202
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 136,857.84 1,307,021.31 1,307,021.31
2016-2017 Fixed Carry Forward 19,457.79 -13,756.62 -13,863.01
Total Indirect Costs 117,400.05 1,320,777.93 1,320,884.32
2016-2017 Direct Costs 10,150,388.20 8,980,224.73 8,980,224.73
2018-2019 Rate 1.16* 14.71* 14.71**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,335,887.95 9,105,556.94 9,105,556.94
Indirect costs based on rate ** 119,896.30 1,339,427.43 1,339,427.43 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 133,777.53 1,364,108.54 1,364,108.54
2016-2017 Fixed Carry Forward 19,457.79 -13,756.62 -13,863.01
Total Indirect Costs 114,319.74 1,377,865.16 1,377,971.55
Over/(Under) Recovery 5,576.56 -38,437.73 -38,544.12
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 133,777.53 1,364,108.54 1,364,108.54
2020-2021 Fixed Carry Forward 5,576.56 -38,437.73 -38,544.12 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 128,200.97 1,402,546.27 1,402,652.66 (Numerator)
Direct Costs 10,335,887.95 9,105,556.94 9,105,556.94
Rate for 2020-2021 ** 1.24* 15.40* 15.40**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 301 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38100 Form R0418
Hanover-Horton School District 10400 MOSCOW RD HORTON, MI 49246
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 129,098.63 1,166,631.47 1,166,631.47
2016-2017 Fixed Carry Forward 2,319.11 -89,834.02 -89,834.02
Total Indirect Costs 126,779.52 1,256,465.49 1,256,465.49
2016-2017 Direct Costs 10,217,722.64 9,180,189.80 9,180,189.80
2018-2019 Rate 1.24* 13.69* 13.69**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,704,880.65 9,649,985.00 9,649,985.00
Indirect costs based on rate ** 132,740.52 1,321,082.95 1,321,082.95 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 139,416.16 1,194,311.81 1,194,311.81
2016-2017 Fixed Carry Forward 2,319.11 -89,834.02 -89,834.02
Total Indirect Costs 137,097.05 1,284,145.83 1,284,145.83
Over/(Under) Recovery -4,356.53 36,937.12 36,937.12
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 139,416.16 1,194,311.81 1,194,311.81
2020-2021 Fixed Carry Forward -4,356.53 36,937.12 36,937.12 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 143,772.69 1,157,374.69 1,157,374.69 (Numerator)
Direct Costs 10,704,880.65 9,649,985.00 9,649,985.00
Rate for 2020-2021 ** 1.34* 11.99* 11.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 302 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38120 Form R0418
Michigan Center School District 400 S STATE ST MICHIGAN CENTER, MI 49254
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 372,947.14 1,360,560.16 1,360,560.16
2016-2017 Fixed Carry Forward 8,921.79 369,638.04 370,904.58
Total Indirect Costs 364,025.35 990,922.12 989,655.58
2016-2017 Direct Costs 13,608,167.94 12,620,554.92 12,620,554.92
2018-2019 Rate 2.68* 7.85* 7.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,583,357.83 13,540,402.92 13,540,402.92
Indirect costs based on rate ** 390,833.99 1,062,921.63 1,061,567.59 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 331,634.47 1,374,589.38 1,374,589.38
2016-2017 Fixed Carry Forward 8,921.79 369,638.04 370,904.58
Total Indirect Costs 322,712.68 1,004,951.34 1,003,684.80
Over/(Under) Recovery 68,121.31 57,970.29 57,882.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 331,634.47 1,374,589.38 1,374,589.38
2020-2021 Fixed Carry Forward 68,121.31 57,970.29 57,882.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 263,513.16 1,316,619.09 1,316,706.59 (Numerator)
Direct Costs 14,583,357.83 13,540,402.92 13,540,402.92
Rate for 2020-2021 ** 1.81* 9.72* 9.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 303 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38130 Form R0418
Napoleon Community Schools P.O. Box 308 Napoleon, MI 49261
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 378,244.14 1,580,457.67 1,580,457.67
2016-2017 Fixed Carry Forward 10,688.27 0.00 40,499.83
Total Indirect Costs 367,555.87 1,580,457.67 1,539,957.84
2016-2017 Direct Costs 12,553,800.16 11,351,586.63 11,351,586.63
2018-2019 Rate 2.93* 13.92* 13.57**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,808,416.97 11,591,190.14 11,591,190.14
Indirect costs based on rate ** 375,286.62 1,613,493.67 1,572,924.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 415,821.63 1,633,048.46 1,633,048.46
2016-2017 Fixed Carry Forward 10,688.27 0.00 40,499.83
Total Indirect Costs 405,133.36 1,633,048.46 1,592,548.63
Over/(Under) Recovery -29,846.74 -19,554.79 -19,624.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 415,821.63 1,633,048.46 1,633,048.46
2020-2021 Fixed Carry Forward -29,846.74 -19,554.79 -19,624.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 445,668.37 1,652,603.25 1,652,672.59 (Numerator)
Direct Costs 12,808,416.97 11,591,190.14 11,591,190.14
Rate for 2020-2021 ** 3.48* 14.26* 14.26**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 304 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38140 Form R0418
Northwest Community Schools 6900 RIVES JUNCTION RD JACKSON, MI 49201
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 318,978.28 2,808,545.88 2,808,545.88
2016-2017 Fixed Carry Forward 14,431.64 273,151.43 273,151.43
Total Indirect Costs 304,546.64 2,535,394.45 2,535,394.45
2016-2017 Direct Costs 30,353,516.86 27,863,949.26 27,863,949.26
2018-2019 Rate 1.00* 9.10* 9.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 35,355,044.73 32,152,602.28 32,152,602.28
Indirect costs based on rate ** 353,550.45 2,925,886.81 2,925,886.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 199,265.76 3,241,315.21 3,241,315.21
2016-2017 Fixed Carry Forward 14,431.64 273,151.43 273,151.43
Total Indirect Costs 184,834.12 2,968,163.78 2,968,163.78
Over/(Under) Recovery 168,716.33 -42,276.97 -42,276.97
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 199,265.76 3,241,315.21 3,241,315.21
2020-2021 Fixed Carry Forward 168,716.33 -42,276.97 -42,276.97 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 30,549.43 3,283,592.18 3,283,592.18 (Numerator)
Direct Costs 35,355,044.73 32,152,602.28 32,152,602.28
Rate for 2020-2021 ** 0.09* 10.21* 10.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 305 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38150 Form R0418
Springport Public Schools 300 W MAIN ST SPRINGPORT, MI 49284
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 122,937.80 1,052,248.44 1,052,248.44
2016-2017 Fixed Carry Forward -9,823.31 3,919.02 4,223.22
Total Indirect Costs 132,761.11 1,048,329.42 1,048,025.22
2016-2017 Direct Costs 8,979,652.29 8,050,341.65 8,050,341.65
2018-2019 Rate 1.48* 13.02* 13.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,949,716.60 9,062,794.07 9,062,794.07
Indirect costs based on rate ** 147,255.81 1,179,975.79 1,179,975.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 126,857.39 1,013,779.92 1,013,779.92
2016-2017 Fixed Carry Forward -9,823.31 3,919.02 4,223.22
Total Indirect Costs 136,680.70 1,009,860.90 1,009,556.70
Over/(Under) Recovery 10,575.11 170,114.89 170,419.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 126,857.39 1,013,779.92 1,013,779.92
2020-2021 Fixed Carry Forward 10,575.11 170,114.89 170,419.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 116,282.28 843,665.03 843,360.83 (Numerator)
Direct Costs 9,949,716.60 9,062,794.07 9,062,794.07
Rate for 2020-2021 ** 1.17* 9.31* 9.31**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 306 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38170 Form R0418
Jackson Public Schools 522 WILDWOOD AVE JACKSON, MI 49201
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,918,066.89 6,286,022.51 6,286,022.51
2016-2017 Fixed Carry Forward 137,427.96 -229,634.84 -229,634.84
Total Indirect Costs 1,780,638.93 6,515,657.35 6,515,657.35
2016-2017 Direct Costs 55,694,101.51 51,129,941.09 51,129,941.09
2018-2019 Rate 3.20* 12.74* 12.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 55,181,194.44 51,128,828.17 51,128,828.17
Indirect costs based on rate ** 1,765,798.22 6,513,812.71 6,513,812.71 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,860,981.68 5,707,618.21 5,707,618.21
2016-2017 Fixed Carry Forward 137,427.96 -229,634.84 -229,634.84
Total Indirect Costs 1,723,553.72 5,937,253.05 5,937,253.05
Over/(Under) Recovery 42,244.50 576,559.66 576,559.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,860,981.68 5,707,618.21 5,707,618.21
2020-2021 Fixed Carry Forward 42,244.50 576,559.66 576,559.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,818,737.18 5,131,058.55 5,131,058.55 (Numerator)
Direct Costs 55,181,194.44 51,128,828.17 51,128,828.17
Rate for 2020-2021 ** 3.30* 10.04* 10.04**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 307 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38900 Form R0418
Jackson Preparatory & Early College 2111 EMMONS RD JACKSON, MI 49201
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 105,778.46 282,050.96 282,050.96
2016-2017 Fixed Carry Forward -13,836.33 36,550.41 36,550.41
Total Indirect Costs 119,614.79 245,500.55 245,500.55
2016-2017 Direct Costs 2,589,919.24 2,413,646.74 2,413,646.74
2018-2019 Rate 4.62* 10.17* 10.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,837,837.80 2,531,100.78 2,531,100.78
Indirect costs based on rate ** 131,108.11 257,412.95 257,412.95 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 170,255.91 476,992.93 476,992.93
2016-2017 Fixed Carry Forward -13,836.33 36,550.41 36,550.41
Total Indirect Costs 184,092.24 440,442.52 440,442.52
Over/(Under) Recovery -52,984.13 -183,029.57 -183,029.57
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 170,255.91 476,992.93 476,992.93
2020-2021 Fixed Carry Forward -52,984.13 -183,029.57 -183,029.57 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 223,240.04 660,022.50 660,022.50 (Numerator)
Direct Costs 2,837,837.80 2,531,100.78 2,531,100.78
Rate for 2020-2021 ** 7.87* 26.08* 26.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 308 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38901 Form R0418
Da Vinci Institute 2985 SPRINGPORT RD JACKSON, MI 49202
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 61,925.59 331,089.06 331,089.06
2016-2017 Fixed Carry Forward 19,909.96 31,246.32 38,949.86
Total Indirect Costs 42,015.63 299,842.74 292,139.20
2016-2017 Direct Costs 3,499,116.57 3,229,953.10 3,229,953.10
2018-2019 Rate 1.20* 9.28* 9.04**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,010,486.91 3,695,670.49 3,695,670.49
Indirect costs based on rate ** 48,125.84 342,958.22 334,088.61 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 62,329.00 377,145.42 377,145.42
2016-2017 Fixed Carry Forward 19,909.96 31,246.32 38,949.86
Total Indirect Costs 42,419.04 345,899.10 338,195.56
Over/(Under) Recovery 5,706.80 -2,940.88 -4,106.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 62,329.00 377,145.42 377,145.42
2020-2021 Fixed Carry Forward 5,706.80 -2,940.88 -4,106.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 56,622.20 380,086.30 381,252.37 (Numerator)
Direct Costs 4,010,486.91 3,695,670.49 3,695,670.49
Rate for 2020-2021 ** 1.41* 10.28* 10.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 309 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38902 Form R0418
Paragon Charter Academy 3750 MCCAIN RD JACKSON, MI 49201
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 412,435.00 1,552,215.00 1,552,215.00
2016-2017 Fixed Carry Forward -165,000.21 0.00 0.00
Total Indirect Costs 577,435.21 1,552,215.00 1,552,215.00
2016-2017 Direct Costs 5,709,836.00 4,570,056.00 4,570,056.00
2018-2019 Rate 10.11* 33.96* 33.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,083,489.00 4,897,199.00 4,897,199.00
Indirect costs based on rate ** 615,040.74 734,579.85 1,224,299.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 404,420.00 1,590,710.00 1,590,710.00
2016-2017 Fixed Carry Forward -165,000.21 0.00 0.00
Total Indirect Costs 569,420.21 1,590,710.00 1,590,710.00
Over/(Under) Recovery 45,620.53 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 404,420.00 1,590,710.00 1,590,710.00
2020-2021 Fixed Carry Forward 45,620.53 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 358,799.47 1,590,710.00 1,590,710.00 (Numerator)
Direct Costs 6,083,489.00 4,897,199.00 4,897,199.00
Rate for 2020-2021 ** 5.90* 32.48* 32.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 310 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 38904 Form R0418
Francis Street Primary School 1320 S MARTIN LUTHER KING JR DR JACKSON, MI 49203
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 463,693.49 390,840.79 390,840.79
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 23,900.99 96,753.69 96,753.69
Total Indirect Costs 23,900.99 96,753.69 96,753.69
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 23,900.99 96,753.69 96,753.69
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 23,900.99 96,753.69 96,753.69 (Numerator)
Direct Costs 463,693.49 390,840.79 390,840.79
Rate for 2020-2021 ** 5.15* 24.76* 24.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 311 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39000 Form R0418
Kalamazoo RESA 1819 EAST MILHAM AVE KALAMAZOO, MI 49002
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,248,335.31 5,460,778.23 5,460,778.23
2016-2017 Fixed Carry Forward -56,060.23 19,559.93 -305,711.04
Total Indirect Costs 3,304,395.54 5,441,218.30 5,766,489.27
2016-2017 Direct Costs 54,908,002.14 52,695,559.22 52,695,559.22
2018-2019 Rate 6.02* 10.33* 10.94**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 59,961,813.35 57,481,158.64 57,481,158.64
Indirect costs based on rate ** 3,609,701.16 5,937,803.69 6,288,438.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,157,690.19 6,638,344.90 6,638,344.90
2016-2017 Fixed Carry Forward -56,060.23 19,559.93 -305,711.04
Total Indirect Costs 4,213,750.42 6,618,784.97 6,944,055.94
Over/(Under) Recovery -604,049.26 -680,981.28 -655,617.18
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,157,690.19 6,638,344.90 6,638,344.90
2020-2021 Fixed Carry Forward -604,049.26 -680,981.28 -655,617.18 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,761,739.45 7,319,326.18 7,293,962.08 (Numerator)
Direct Costs 59,961,813.35 57,481,158.64 57,481,158.64
Rate for 2020-2021 ** 7.94* 12.73* 12.69**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 312 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39010 Form R0418
Kalamazoo Public Schools 1220 Howard St Kalamazoo, MI 49008
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,083,366.89 17,739,764.85 17,739,764.85
2016-2017 Fixed Carry Forward 31,469.42 -223,069.86 -225,181.98
Total Indirect Costs 4,051,897.47 17,962,834.71 17,964,946.83
2016-2017 Direct Costs 146,538,990.99 132,693,337.03 132,693,337.03
2018-2019 Rate 2.77* 13.54* 13.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 153,907,165.74 139,102,618.24 139,102,618.24
Indirect costs based on rate ** 4,263,228.49 18,834,494.51 18,834,494.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,392,480.00 18,998,285.90 18,998,285.90
2016-2017 Fixed Carry Forward 31,469.42 -223,069.86 -225,181.98
Total Indirect Costs 4,361,010.58 19,221,355.76 19,223,467.88
Over/(Under) Recovery -97,782.09 -386,861.25 -388,973.37
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,392,480.00 18,998,285.90 18,998,285.90
2020-2021 Fixed Carry Forward -97,782.09 -386,861.25 -388,973.37 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,490,262.09 19,385,147.15 19,387,259.27 (Numerator)
Direct Costs 153,907,165.74 139,102,618.24 139,102,618.24
Rate for 2020-2021 ** 2.92* 13.94* 13.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 313 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39020 Form R0418
Climax-Scotts Community Schools 372 SOUTH MAIN ST CLIMAX, MI 49034
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 113,943.90 665,193.19 665,193.19
2016-2017 Fixed Carry Forward 73,446.70 0.00 69,393.17
Total Indirect Costs 40,497.20 665,193.19 595,800.02
2016-2017 Direct Costs 5,140,637.77 4,589,388.48 4,589,388.48
2018-2019 Rate 0.79* 14.49* 12.98**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,692,281.00 5,225,308.53 5,225,308.53
Indirect costs based on rate ** 44,969.02 757,147.21 678,245.05 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 134,183.74 601,156.21 601,156.21
2016-2017 Fixed Carry Forward 73,446.70 0.00 69,393.17
Total Indirect Costs 60,737.04 601,156.21 531,763.04
Over/(Under) Recovery -15,768.02 155,991.00 146,482.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 134,183.74 601,156.21 601,156.21
2020-2021 Fixed Carry Forward -15,768.02 155,991.00 146,482.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 149,951.76 445,165.21 454,674.20 (Numerator)
Direct Costs 5,692,281.00 5,225,308.53 5,225,308.53
Rate for 2020-2021 ** 2.63* 8.52* 8.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 314 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39030 Form R0418
Comstock Public Schools 3010 GULL RD KALAMAZOO, MI 49048
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 757,032.14 2,730,309.59 2,730,309.59
2016-2017 Fixed Carry Forward -20,081.68 0.00 -181,594.47
Total Indirect Costs 777,113.82 2,730,309.59 2,911,904.06
2016-2017 Direct Costs 18,828,507.76 16,855,230.31 16,855,230.31
2018-2019 Rate 4.13* 16.20* 17.28**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 22,213,274.82 20,032,791.79 20,032,791.79
Indirect costs based on rate ** 917,408.25 3,004,918.77 3,461,666.42 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 998,224.24 3,178,707.27 3,178,707.27
2016-2017 Fixed Carry Forward -20,081.68 0.00 -181,594.47
Total Indirect Costs 1,018,305.92 3,178,707.27 3,360,301.74
Over/(Under) Recovery -100,897.67 0.00 101,364.68
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 998,224.24 3,178,707.27 3,178,707.27
2020-2021 Fixed Carry Forward -100,897.67 0.00 101,364.68 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,099,121.91 3,178,707.27 3,077,342.59 (Numerator)
Direct Costs 22,213,274.82 20,032,791.79 20,032,791.79
Rate for 2020-2021 ** 4.95* 15.87* 15.36**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 315 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39050 Form R0418
Galesburg-Augusta Community Schools 1076 NORTH 37TH ST GALESBURG, MI 49053
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 334,123.28 1,287,801.48 1,287,801.48
2016-2017 Fixed Carry Forward 63,634.70 45,893.03 38,202.38
Total Indirect Costs 270,488.58 1,241,908.45 1,249,599.10
2016-2017 Direct Costs 10,138,902.12 9,185,223.92 9,185,223.92
2018-2019 Rate 2.67* 13.52* 13.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,168,611.32 10,097,070.40 10,097,070.40
Indirect costs based on rate ** 298,201.92 1,365,123.92 1,373,201.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 403,690.09 1,475,231.01 1,475,231.01
2016-2017 Fixed Carry Forward 63,634.70 45,893.03 38,202.38
Total Indirect Costs 340,055.39 1,429,337.98 1,437,028.63
Over/(Under) Recovery -41,853.47 -64,214.06 -63,827.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 403,690.09 1,475,231.01 1,475,231.01
2020-2021 Fixed Carry Forward -41,853.47 -64,214.06 -63,827.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 445,543.56 1,539,445.07 1,539,058.07 (Numerator)
Direct Costs 11,168,611.32 10,097,070.40 10,097,070.40
Rate for 2020-2021 ** 3.99* 15.25* 15.24**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 316 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39065 Form R0418
Gull Lake Community Schools 10100 EAST D AVE RICHLAND, MI 49083
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,095,175.61 3,604,720.22 3,604,720.22
2016-2017 Fixed Carry Forward 139,511.81 376,468.09 381,919.87
Total Indirect Costs 955,663.80 3,228,252.13 3,222,800.35
2016-2017 Direct Costs 32,442,573.96 29,776,953.65 29,776,953.65
2018-2019 Rate 2.95* 10.84* 10.82**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 35,895,684.25 32,718,211.32 32,718,211.32
Indirect costs based on rate ** 1,058,922.69 3,546,654.11 3,540,110.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,154,145.36 4,131,512.66 4,131,512.66
2016-2017 Fixed Carry Forward 139,511.81 376,468.09 381,919.87
Total Indirect Costs 1,014,633.55 3,755,044.57 3,749,592.79
Over/(Under) Recovery 44,289.14 -208,390.46 -209,482.33
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,154,145.36 4,131,512.66 4,131,512.66
2020-2021 Fixed Carry Forward 44,289.14 -208,390.46 -209,482.33 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,109,856.22 4,339,903.12 4,340,994.99 (Numerator)
Direct Costs 35,895,684.25 32,718,211.32 32,718,211.32
Rate for 2020-2021 ** 3.09* 13.26* 13.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 317 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39130 Form R0418
Parchment School District 520 NORTH ORIENT ST KALAMAZOO, MI 49004
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 423,561.43 2,040,389.32 2,040,389.32
2016-2017 Fixed Carry Forward 36,234.14 0.00 199,679.12
Total Indirect Costs 387,327.29 2,040,389.32 1,840,710.20
2016-2017 Direct Costs 17,209,571.84 15,592,743.95 15,592,743.95
2018-2019 Rate 2.25* 13.09* 11.80**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,677,826.37 15,890,788.84 15,890,788.84
Indirect costs based on rate ** 397,751.09 2,080,104.26 1,875,113.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 414,076.09 2,201,113.62 2,201,113.62
2016-2017 Fixed Carry Forward 36,234.14 0.00 199,679.12
Total Indirect Costs 377,841.95 2,201,113.62 2,001,434.50
Over/(Under) Recovery 19,909.14 -121,009.36 -126,321.42
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 414,076.09 2,201,113.62 2,201,113.62
2020-2021 Fixed Carry Forward 19,909.14 -121,009.36 -126,321.42 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 394,166.95 2,322,122.98 2,327,435.04 (Numerator)
Direct Costs 17,677,826.37 15,890,788.84 15,890,788.84
Rate for 2020-2021 ** 2.23* 14.61* 14.65**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 318 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39140 Form R0418
Portage Public Schools 8107 Mustang Drive PORTAGE, MI 49002
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,486,702.10 11,509,713.01 11,509,713.01
2016-2017 Fixed Carry Forward -35,494.72 0.00 476,498.34
Total Indirect Costs 3,522,196.82 11,509,713.01 11,033,214.67
2016-2017 Direct Costs 82,403,506.58 74,260,433.11 74,260,433.11
2018-2019 Rate 4.27* 15.50* 14.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 89,139,503.65 80,079,177.59 80,079,177.59
Indirect costs based on rate ** 3,806,256.81 12,011,876.64 11,899,765.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,171,507.71 12,077,354.75 12,077,354.75
2016-2017 Fixed Carry Forward -35,494.72 0.00 476,498.34
Total Indirect Costs 3,207,002.43 12,077,354.75 11,600,856.41
Over/(Under) Recovery 599,254.38 0.00 298,909.38
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,171,507.71 12,077,354.75 12,077,354.75
2020-2021 Fixed Carry Forward 599,254.38 0.00 298,909.38 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,572,253.33 12,077,354.75 11,778,445.37 (Numerator)
Direct Costs 89,139,503.65 80,079,177.59 80,079,177.59
Rate for 2020-2021 ** 2.89* 15.08* 14.71**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 319 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39160 Form R0418
Schoolcraft Community Schools 551 E LYONS ST SCHOOLCRAFT, MI 49087
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 521,647.95 1,409,554.49 1,409,554.49
2016-2017 Fixed Carry Forward -47,859.09 0.00 18,177.83
Total Indirect Costs 569,507.04 1,409,554.49 1,391,376.66
2016-2017 Direct Costs 9,657,024.35 8,769,117.81 8,769,117.81
2018-2019 Rate 5.90* 16.07* 15.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,288,654.91 9,350,599.34 9,350,599.34
Indirect costs based on rate ** 607,030.64 1,402,589.90 1,483,940.12 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 513,290.95 1,451,346.52 1,451,346.52
2016-2017 Fixed Carry Forward -47,859.09 0.00 18,177.83
Total Indirect Costs 561,150.04 1,451,346.52 1,433,168.69
Over/(Under) Recovery 45,880.60 0.00 50,771.43
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 513,290.95 1,451,346.52 1,451,346.52
2020-2021 Fixed Carry Forward 45,880.60 0.00 50,771.43 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 467,410.35 1,451,346.52 1,400,575.09 (Numerator)
Direct Costs 10,288,654.91 9,350,599.34 9,350,599.34
Rate for 2020-2021 ** 4.54* 15.52* 14.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 320 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39170 Form R0418
Vicksburg Community Schools P.O. Box 158 Vicksburg, MI 49097
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 883,486.17 2,878,961.41 2,878,961.41
2016-2017 Fixed Carry Forward 5,847.76 173,673.46 172,833.20
Total Indirect Costs 877,638.41 2,705,287.95 2,706,128.21
2016-2017 Direct Costs 25,275,093.90 23,279,618.66 23,279,618.66
2018-2019 Rate 3.47* 11.62* 11.62**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,527,227.29 24,436,009.64 24,436,009.64
Indirect costs based on rate ** 920,494.79 2,839,464.32 2,839,464.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,126,807.64 3,218,025.29 3,218,025.29
2016-2017 Fixed Carry Forward 5,847.76 173,673.46 172,833.20
Total Indirect Costs 1,120,959.88 3,044,351.83 3,045,192.09
Over/(Under) Recovery -200,465.09 -204,887.51 -205,727.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,126,807.64 3,218,025.29 3,218,025.29
2020-2021 Fixed Carry Forward -200,465.09 -204,887.51 -205,727.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,327,272.73 3,422,912.80 3,423,753.06 (Numerator)
Direct Costs 26,527,227.29 24,436,009.64 24,436,009.64
Rate for 2020-2021 ** 5.00* 14.01* 14.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 321 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39900 Form R0418
Lakeside Charter School - Kalamazoo 3921 OAKLAND DR FRNT KALAMAZOO, MI 49008
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 151,226.11 151,226.11 151,226.11
2016-2017 Fixed Carry Forward 0.00 0.00 75,160.23
Total Indirect Costs 151,226.11 151,226.11 76,065.88
2016-2017 Direct Costs 1,008,851.77 1,008,851.77 1,008,851.77
2018-2019 Rate 14.99* 14.99* 7.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,832,845.14 1,832,845.14 1,832,845.14
Indirect costs based on rate ** 274,743.49 274,743.49 138,196.52 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 358,371.27 358,371.27 358,371.27
2016-2017 Fixed Carry Forward 0.00 0.00 75,160.23
Total Indirect Costs 358,371.27 358,371.27 283,211.04
Over/(Under) Recovery -83,627.78 -83,627.78 -145,014.52
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 358,371.27 358,371.27 358,371.27
2020-2021 Fixed Carry Forward -83,627.78 -83,627.78 -145,014.52 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 441,999.05 441,999.05 503,385.79 (Numerator)
Direct Costs 1,832,845.14 1,832,845.14 1,832,845.14
Rate for 2020-2021 ** 24.12* 24.12* 27.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 322 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39903 Form R0418
Oakland Academy 6325 OAKLAND DR PORTAGE, MI 49024
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 202,494.30 546,589.05 546,589.05
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 202,494.30 546,589.05 546,589.05
2016-2017 Direct Costs 1,286,235.26 942,140.51 942,140.51
2018-2019 Rate 15.74* 58.02* 58.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,304,625.88 948,508.62 948,508.62
Indirect costs based on rate ** 195,693.88 142,276.29 237,127.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 215,022.95 571,140.21 571,140.21
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 215,022.95 571,140.21 571,140.21
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 215,022.95 571,140.21 571,140.21
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 215,022.95 571,140.21 571,140.21 (Numerator)
Direct Costs 1,304,625.88 948,508.62 948,508.62
Rate for 2020-2021 ** 16.48* 60.21* 60.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 323 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39905 Form R0418
Paramount Charter Academy 3624 SOUTH WESTNEDGE AVE KALAMAZOO, MI 49008
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 195,840.00 1,300,203.00 1,300,203.00
2016-2017 Fixed Carry Forward -9,722.49 0.00 0.00
Total Indirect Costs 205,562.49 1,300,203.00 1,300,203.00
2016-2017 Direct Costs 5,040,353.00 3,935,990.00 3,935,990.00
2018-2019 Rate 4.08* 33.03* 33.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,625,097.00 4,436,876.00 4,436,876.00
Indirect costs based on rate ** 229,503.96 665,531.40 1,109,219.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 228,317.00 1,416,538.00 1,416,538.00
2016-2017 Fixed Carry Forward -9,722.49 0.00 0.00
Total Indirect Costs 238,039.49 1,416,538.00 1,416,538.00
Over/(Under) Recovery -8,535.53 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 228,317.00 1,416,538.00 1,416,538.00
2020-2021 Fixed Carry Forward -8,535.53 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 236,852.53 1,416,538.00 1,416,538.00 (Numerator)
Direct Costs 5,625,097.00 4,436,876.00 4,436,876.00
Rate for 2020-2021 ** 4.21* 31.93* 31.93**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 324 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39906 Form R0418
Youth Advancement Academy 6750 Chime St Kalamazoo, MI 49009
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 17,915.15 17,915.15 17,915.15
2016-2017 Fixed Carry Forward -1,849.98 -1,830.79 -1,830.79
Total Indirect Costs 19,765.13 19,745.94 19,745.94
2016-2017 Direct Costs 441,248.10 441,248.10 441,248.10
2018-2019 Rate 4.48* 4.48* 4.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 367,189.78 367,189.78 367,189.78
Indirect costs based on rate ** 16,450.10 16,450.10 16,450.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 14,036.39 14,036.39 14,036.39
2016-2017 Fixed Carry Forward -1,849.98 -1,830.79 -1,830.79
Total Indirect Costs 15,886.37 15,867.18 15,867.18
Over/(Under) Recovery 563.73 582.92 582.92
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 14,036.39 14,036.39 14,036.39
2020-2021 Fixed Carry Forward 563.73 582.92 582.92 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 13,472.66 13,453.47 13,453.47 (Numerator)
Direct Costs 367,189.78 367,189.78 367,189.78
Rate for 2020-2021 ** 3.67* 3.66* 3.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 325 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39907 Form R0418
Forest Academy 5196 COMSTOCK AVE KALAMAZOO, MI 49048
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 299,220.25 578,490.89 578,490.89
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 299,220.25 578,490.89 578,490.89
2016-2017 Direct Costs 1,442,176.13 1,162,905.49 1,162,905.49
2018-2019 Rate 20.75* 49.75* 49.75**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,452,181.95 1,092,817.20 1,092,817.20
Indirect costs based on rate ** 217,827.29 163,922.58 273,204.30 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 195,961.47 555,326.22 555,326.22
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 195,961.47 555,326.22 555,326.22
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 195,961.47 555,326.22 555,326.22
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 195,961.47 555,326.22 555,326.22 (Numerator)
Direct Costs 1,452,181.95 1,092,817.20 1,092,817.20
Rate for 2020-2021 ** 13.49* 50.82* 50.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 326 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39908 Form R0418
Evergreen Academy 2121 HUDSON AVE KALAMAZOO, MI 49008
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 8,633.31 195,555.85 195,555.85
2016-2017 Fixed Carry Forward -611.01 0.00 0.00
Total Indirect Costs 9,244.32 195,555.85 195,555.85
2016-2017 Direct Costs 732,705.71 545,783.17 545,783.17
2018-2019 Rate 1.26* 35.83* 35.83**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 691,124.17 525,604.89 525,604.89
Indirect costs based on rate ** 8,708.16 78,840.73 131,401.22 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 10,660.52 176,179.80 176,179.80
2016-2017 Fixed Carry Forward -611.01 0.00 0.00
Total Indirect Costs 11,271.53 176,179.80 176,179.80
Over/(Under) Recovery -2,563.37 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 10,660.52 176,179.80 176,179.80
2020-2021 Fixed Carry Forward -2,563.37 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 13,223.89 176,179.80 176,179.80 (Numerator)
Direct Costs 691,124.17 525,604.89 525,604.89
Rate for 2020-2021 ** 1.91* 33.52* 33.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 327 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39909 Form R0418
Augusta Academy 600 West Michigan Augusta, MI 49012
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 7,480.38 195,205.78 195,205.78
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 7,480.38 195,205.78 195,205.78
2016-2017 Direct Costs 356,418.94 168,693.54 168,693.54
2018-2019 Rate 2.10* 115.72* 115.72**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 422,476.68 230,219.10 230,219.10
Indirect costs based on rate ** 8,872.01 34,532.87 57,554.78 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,362.38 200,619.96 200,619.96
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 8,362.38 200,619.96 200,619.96
Over/(Under) Recovery 509.63 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,362.38 200,619.96 200,619.96
2020-2021 Fixed Carry Forward 509.63 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 7,852.75 200,619.96 200,619.96 (Numerator)
Direct Costs 422,476.68 230,219.10 230,219.10
Rate for 2020-2021 ** 1.86* 87.14* 87.14**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 328 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 39911 Form R0418
Kalamazoo Covenant Academy 404 WEST CROSSTOWN PKWY KALAMAZOO, MI 49001
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 9,383.24 57,287.37 57,287.37
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 9,383.24 57,287.37 57,287.37
2016-2017 Direct Costs 309,974.15 262,070.02 262,070.02
2018-2019 Rate 3.03* 21.86* 21.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,437,140.73 1,291,763.29 1,291,763.29
Indirect costs based on rate ** 43,545.36 193,764.49 282,379.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 32,763.72 178,141.16 178,141.16
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 32,763.72 178,141.16 178,141.16
Over/(Under) Recovery 10,781.64 0.00 104,238.30
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 32,763.72 178,141.16 178,141.16
2020-2021 Fixed Carry Forward 10,781.64 0.00 104,238.30 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 21,982.08 178,141.16 73,902.86 (Numerator)
Direct Costs 1,437,140.73 1,291,763.29 1,291,763.29
Rate for 2020-2021 ** 1.53* 13.79* 5.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 329 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 40020 Form R0418
Forest Area Community Schools 7741 SHIPPY RD SW FIFE LAKE, MI 49633
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 170,521.80 610,722.14 610,722.14
2016-2017 Fixed Carry Forward -2,599.19 0.00 -37,239.52
Total Indirect Costs 173,120.99 610,722.14 647,961.66
2016-2017 Direct Costs 4,633,635.14 4,193,434.80 4,193,434.80
2018-2019 Rate 3.74* 14.56* 15.45**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,132,687.49 4,635,621.88 4,635,621.88
Indirect costs based on rate ** 191,962.51 674,946.55 716,203.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 170,326.62 667,392.23 667,392.23
2016-2017 Fixed Carry Forward -2,599.19 0.00 -37,239.52
Total Indirect Costs 172,925.81 667,392.23 704,631.75
Over/(Under) Recovery 19,036.70 7,554.32 11,571.83
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 170,326.62 667,392.23 667,392.23
2020-2021 Fixed Carry Forward 19,036.70 7,554.32 11,571.83 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 151,289.92 659,837.91 655,820.40 (Numerator)
Direct Costs 5,132,687.49 4,635,621.88 4,635,621.88
Rate for 2020-2021 ** 2.95* 14.23* 14.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 330 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 40040 Form R0418
Kalkaska Public Schools 315 S Coral Street Kalkaska, MI 49646
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 456,041.37 1,842,150.72 1,842,150.72
2016-2017 Fixed Carry Forward 87,355.89 0.00 105,621.35
Total Indirect Costs 368,685.48 1,842,150.72 1,736,529.37
2016-2017 Direct Costs 13,797,183.23 12,411,073.88 12,411,073.88
2018-2019 Rate 2.67* 14.84* 13.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,466,038.29 13,972,135.98 13,972,135.98
Indirect costs based on rate ** 412,943.22 2,073,464.98 1,954,701.82 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 495,704.70 1,989,607.01 1,989,607.01
2016-2017 Fixed Carry Forward 87,355.89 0.00 105,621.35
Total Indirect Costs 408,348.81 1,989,607.01 1,883,985.66
Over/(Under) Recovery 4,594.41 83,857.97 70,716.16
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 495,704.70 1,989,607.01 1,989,607.01
2020-2021 Fixed Carry Forward 4,594.41 83,857.97 70,716.16 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 491,110.29 1,905,749.04 1,918,890.85 (Numerator)
Direct Costs 15,466,038.29 13,972,135.98 13,972,135.98
Rate for 2020-2021 ** 3.18* 13.64* 13.73**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 331 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 40060 Form R0418
Excelsior Township S/D #1 5521 M 72 NE KALKASKA, MI 49646
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 35,019.25 68,775.20 68,775.20
2016-2017 Fixed Carry Forward -4,398.20 0.00 -6,655.18
Total Indirect Costs 39,417.45 68,775.20 75,430.38
2016-2017 Direct Costs 362,395.30 328,639.35 328,639.35
2018-2019 Rate 10.88* 20.93* 22.95**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 427,878.01 395,915.35 395,915.35
Indirect costs based on rate ** 46,553.13 59,387.30 90,862.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 28,371.19 60,333.85 60,333.85
2016-2017 Fixed Carry Forward -4,398.20 0.00 -6,655.18
Total Indirect Costs 32,769.39 60,333.85 66,989.03
Over/(Under) Recovery 13,783.74 0.00 23,873.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 28,371.19 60,333.85 60,333.85
2020-2021 Fixed Carry Forward 13,783.74 0.00 23,873.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 14,587.45 60,333.85 36,460.31 (Numerator)
Direct Costs 427,878.01 395,915.35 395,915.35
Rate for 2020-2021 ** 3.41* 15.24* 9.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 332 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41000 Form R0418
Kent ISD 2930 KNAPP ST NE GRAND RAPIDS, MI 49525
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 5,437,518.09 10,096,164.17 10,096,164.17
2016-2017 Fixed Carry Forward 120,818.44 1,556,046.99 1,556,046.99
Total Indirect Costs 5,316,699.65 8,540,117.18 8,540,117.18
2016-2017 Direct Costs 92,757,224.35 88,330,313.72 88,330,313.72
2018-2019 Rate 5.73* 9.67* 9.67**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 100,494,441.44 95,090,790.87 95,090,790.87
Indirect costs based on rate ** 5,758,331.49 9,195,279.48 9,195,279.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 7,639,462.96 13,506,636.26 13,506,636.26
2016-2017 Fixed Carry Forward 120,818.44 1,556,046.99 1,556,046.99
Total Indirect Costs 7,518,644.52 11,950,589.27 11,950,589.27
Over/(Under) Recovery -1,760,313.03 -2,755,309.79 -2,755,309.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 7,639,462.96 13,506,636.26 13,506,636.26
2020-2021 Fixed Carry Forward -1,760,313.03 -2,755,309.79 -2,755,309.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 9,399,775.99 16,261,946.05 16,261,946.05 (Numerator)
Direct Costs 100,494,441.44 95,090,790.87 95,090,790.87
Rate for 2020-2021 ** 9.35* 17.10* 17.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 333 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41010 Form R0418
Grand Rapids Public Schools P.O. Box 117 Grand Rapids, MI 49501
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 10,764,005.69 32,537,154.96 32,537,154.96
2016-2017 Fixed Carry Forward -19,116.75 0.00 395,214.73
Total Indirect Costs 10,783,122.44 32,537,154.96 32,141,940.23
2016-2017 Direct Costs 227,653,831.04 205,653,770.65 205,653,770.65
2018-2019 Rate 4.74* 15.82* 15.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 218,119,567.91 194,409,888.90 194,409,888.90
Indirect costs based on rate ** 10,338,867.52 29,161,483.34 30,386,265.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 12,123,447.86 35,599,249.19 35,599,249.19
2016-2017 Fixed Carry Forward -19,116.75 0.00 395,214.73
Total Indirect Costs 12,142,564.61 35,599,249.19 35,204,034.46
Over/(Under) Recovery -1,803,697.09 0.00 -4,817,768.82
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 12,123,447.86 35,599,249.19 35,599,249.19
2020-2021 Fixed Carry Forward -1,803,697.09 0.00 -4,817,768.82 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 13,927,144.95 35,599,249.19 40,417,018.01 (Numerator)
Direct Costs 218,119,567.91 194,409,888.90 194,409,888.90
Rate for 2020-2021 ** 6.39* 18.31* 20.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 334 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41020 Form R0418
Godwin Heights Public Schools 15 36TH ST SW GRAND RAPIDS, MI 49548
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 572,067.26 3,427,725.46 3,427,725.46
2016-2017 Fixed Carry Forward 19,344.16 -316,059.51 -315,230.48
Total Indirect Costs 552,723.10 3,743,784.97 3,742,955.94
2016-2017 Direct Costs 26,866,459.44 24,010,801.24 24,010,801.24
2018-2019 Rate 2.06* 15.59* 15.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,430,745.77 23,475,204.17 23,475,204.17
Indirect costs based on rate ** 544,473.36 3,521,280.63 3,659,784.33 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 565,964.84 3,521,506.44 3,521,506.44
2016-2017 Fixed Carry Forward 19,344.16 -316,059.51 -315,230.48
Total Indirect Costs 546,620.68 3,837,565.95 3,836,736.92
Over/(Under) Recovery -2,147.32 0.00 -176,952.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 565,964.84 3,521,506.44 3,521,506.44
2020-2021 Fixed Carry Forward -2,147.32 0.00 -176,952.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 568,112.16 3,521,506.44 3,698,459.03 (Numerator)
Direct Costs 26,430,745.77 23,475,204.17 23,475,204.17
Rate for 2020-2021 ** 2.15* 15.00* 15.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 335 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41025 Form R0418
Northview Public Schools 4365 HUNSBERGER AVE NE GRAND RAPIDS, MI 49525
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,312,390.87 4,562,452.80 4,562,452.80
2016-2017 Fixed Carry Forward 138,688.39 0.00 332,959.61
Total Indirect Costs 1,173,702.48 4,562,452.80 4,229,493.19
2016-2017 Direct Costs 36,491,880.89 33,084,318.96 33,084,318.96
2018-2019 Rate 3.22* 13.79* 12.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 35,463,497.40 31,529,917.98 31,529,917.98
Indirect costs based on rate ** 1,141,924.62 4,347,975.69 4,029,523.52 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,377,470.08 5,220,148.34 5,220,148.34
2016-2017 Fixed Carry Forward 138,688.39 0.00 332,959.61
Total Indirect Costs 1,238,781.69 5,220,148.34 4,887,188.73
Over/(Under) Recovery -96,857.07 -872,172.65 -857,665.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,377,470.08 5,220,148.34 5,220,148.34
2020-2021 Fixed Carry Forward -96,857.07 -872,172.65 -857,665.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,474,327.15 6,092,320.99 6,077,813.55 (Numerator)
Direct Costs 35,463,497.40 31,529,917.98 31,529,917.98
Rate for 2020-2021 ** 4.16* 19.32* 19.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 336 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41026 Form R0418
Wyoming Public Schools 3575 GLADIOLA AVE SW WYOMING, MI 49519
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,650,466.65 5,224,711.66 5,224,711.66
2016-2017 Fixed Carry Forward -54,931.40 -625,263.03 -625,263.03
Total Indirect Costs 1,705,398.05 5,849,974.69 5,849,974.69
2016-2017 Direct Costs 45,557,166.20 41,750,308.19 41,750,308.19
2018-2019 Rate 3.74* 14.01* 14.01**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 48,367,443.30 44,614,251.75 44,614,251.75
Indirect costs based on rate ** 1,808,942.38 6,250,456.67 6,250,456.67 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,771,864.14 5,263,275.69 5,263,275.69
2016-2017 Fixed Carry Forward -54,931.40 -625,263.03 -625,263.03
Total Indirect Costs 1,826,795.54 5,888,538.72 5,888,538.72
Over/(Under) Recovery -17,853.16 361,917.95 361,917.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,771,864.14 5,263,275.69 5,263,275.69
2020-2021 Fixed Carry Forward -17,853.16 361,917.95 361,917.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,789,717.30 4,901,357.74 4,901,357.74 (Numerator)
Direct Costs 48,367,443.30 44,614,251.75 44,614,251.75
Rate for 2020-2021 ** 3.70* 10.99* 10.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 337 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41040 Form R0418
Byron Center Public Schools 8542 BYRON CENTER AVE SW BYRON CENTER, MI 49315
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,021,304.17 4,692,598.42 4,692,598.42
2016-2017 Fixed Carry Forward 237,122.19 611,559.71 567,745.36
Total Indirect Costs 784,181.98 4,081,038.71 4,124,853.06
2016-2017 Direct Costs 40,680,986.97 36,808,869.72 36,808,869.72
2018-2019 Rate 1.93* 11.09* 11.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 44,415,751.16 40,579,241.09 40,579,241.09
Indirect costs based on rate ** 857,224.00 4,500,237.84 4,548,932.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,365,546.09 4,980,058.16 4,980,058.16
2016-2017 Fixed Carry Forward 237,122.19 611,559.71 567,745.36
Total Indirect Costs 1,128,423.90 4,368,498.45 4,412,312.80
Over/(Under) Recovery -271,199.90 131,739.39 136,620.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,365,546.09 4,980,058.16 4,980,058.16
2020-2021 Fixed Carry Forward -271,199.90 131,739.39 136,620.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,636,745.99 4,848,318.77 4,843,438.03 (Numerator)
Direct Costs 44,415,751.16 40,579,241.09 40,579,241.09
Rate for 2020-2021 ** 3.69* 11.95* 11.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 338 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41050 Form R0418
Caledonia Community Schools 9753 DUNCAN LAKE AVE SE CALEDONIA, MI 49316
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,503,948.26 5,805,934.19 5,805,934.19
2016-2017 Fixed Carry Forward 124,119.56 241,222.51 245,877.34
Total Indirect Costs 1,379,828.70 5,564,711.68 5,560,056.85
2016-2017 Direct Costs 48,852,292.64 44,394,707.54 44,394,707.54
2018-2019 Rate 2.82* 12.53* 12.52**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 54,020,899.97 49,053,886.34 49,053,886.34
Indirect costs based on rate ** 1,523,389.38 6,146,451.96 6,141,546.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,591,337.32 6,390,662.95 6,390,662.95
2016-2017 Fixed Carry Forward 124,119.56 241,222.51 245,877.34
Total Indirect Costs 1,467,217.76 6,149,440.44 6,144,785.61
Over/(Under) Recovery 56,171.62 -2,988.48 -3,239.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,591,337.32 6,390,662.95 6,390,662.95
2020-2021 Fixed Carry Forward 56,171.62 -2,988.48 -3,239.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,535,165.70 6,393,651.43 6,393,901.99 (Numerator)
Direct Costs 54,020,899.97 49,053,886.34 49,053,886.34
Rate for 2020-2021 ** 2.84* 13.03* 13.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 339 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41070 Form R0418
Cedar Springs Public Schools 204 EAST MUSKEGON ST CEDAR SPRINGS, MI 49319
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,103,615.91 3,799,087.70 3,799,087.70
2016-2017 Fixed Carry Forward 38,861.85 -321,560.50 -321,836.24
Total Indirect Costs 1,064,754.06 4,120,648.20 4,120,923.94
2016-2017 Direct Costs 32,836,578.70 30,023,533.97 30,023,533.97
2018-2019 Rate 3.24* 13.72* 13.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 36,262,619.10 32,791,731.89 32,791,731.89
Indirect costs based on rate ** 1,174,908.86 4,499,025.62 4,502,304.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 874,549.42 4,172,977.50 4,172,977.50
2016-2017 Fixed Carry Forward 38,861.85 -321,560.50 -321,836.24
Total Indirect Costs 835,687.57 4,494,538.00 4,494,813.74
Over/(Under) Recovery 339,221.29 4,487.62 7,491.05
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 874,549.42 4,172,977.50 4,172,977.50
2020-2021 Fixed Carry Forward 339,221.29 4,487.62 7,491.05 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 535,328.13 4,168,489.88 4,165,486.45 (Numerator)
Direct Costs 36,262,619.10 32,791,731.89 32,791,731.89
Rate for 2020-2021 ** 1.48* 12.71* 12.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 340 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41080 Form R0418
Comstock Park Public Schools 101 SCHOOL ST NE COMSTOCK PARK, MI 49321
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 504,720.24 1,837,613.15 1,837,613.15
2016-2017 Fixed Carry Forward 26,826.78 -49,609.54 -49,768.69
Total Indirect Costs 477,893.46 1,887,222.69 1,887,381.84
2016-2017 Direct Costs 20,771,154.11 19,438,261.20 19,438,261.20
2018-2019 Rate 2.30* 9.71* 9.71**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,901,852.04 18,411,244.41 18,411,244.41
Indirect costs based on rate ** 457,742.60 1,787,731.83 1,787,731.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 658,405.70 2,149,013.33 2,149,013.33
2016-2017 Fixed Carry Forward 26,826.78 -49,609.54 -49,768.69
Total Indirect Costs 631,578.92 2,198,622.87 2,198,782.02
Over/(Under) Recovery -173,836.32 -410,891.04 -411,050.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 658,405.70 2,149,013.33 2,149,013.33
2020-2021 Fixed Carry Forward -173,836.32 -410,891.04 -411,050.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 832,242.02 2,559,904.37 2,560,063.52 (Numerator)
Direct Costs 19,901,852.04 18,411,244.41 18,411,244.41
Rate for 2020-2021 ** 4.18* 13.90* 13.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 341 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41090 Form R0418
East Grand Rapids Public Schools 2915 HALL ST SE GRAND RAPIDS, MI 49506
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,021,625.62 4,033,289.36 4,033,289.36
2016-2017 Fixed Carry Forward 29,053.64 0.00 -174,411.24
Total Indirect Costs 992,571.98 4,033,289.36 4,207,700.60
2016-2017 Direct Costs 29,025,357.20 26,013,693.46 26,013,693.46
2018-2019 Rate 3.42* 15.50* 16.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 30,934,331.41 27,686,142.71 27,686,142.71
Indirect costs based on rate ** 1,057,954.13 4,152,921.41 4,476,849.28 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,115,143.67 4,363,332.37 4,363,332.37
2016-2017 Fixed Carry Forward 29,053.64 0.00 -174,411.24
Total Indirect Costs 1,086,090.03 4,363,332.37 4,537,743.61
Over/(Under) Recovery -28,135.90 0.00 -60,894.33
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,115,143.67 4,363,332.37 4,363,332.37
2020-2021 Fixed Carry Forward -28,135.90 0.00 -60,894.33 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,143,279.57 4,363,332.37 4,424,226.70 (Numerator)
Direct Costs 30,934,331.41 27,686,142.71 27,686,142.71
Rate for 2020-2021 ** 3.70* 15.76* 15.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 342 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41110 Form R0418
Forest Hills Public Schools 6590 CASCADE RD SE GRAND RAPIDS, MI 49546
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,869,084.84 13,388,620.45 13,388,620.45
2016-2017 Fixed Carry Forward 248,907.38 67,573.02 59,539.74
Total Indirect Costs 3,620,177.46 13,321,047.43 13,329,080.71
2016-2017 Direct Costs 102,103,299.36 92,292,136.28 92,292,136.28
2018-2019 Rate 3.55* 14.43* 14.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 105,599,229.75 95,442,967.66 95,442,967.66
Indirect costs based on rate ** 3,748,772.66 13,772,420.23 13,781,964.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,921,892.63 13,825,154.72 13,825,154.72
2016-2017 Fixed Carry Forward 248,907.38 67,573.02 59,539.74
Total Indirect Costs 3,672,985.25 13,757,581.70 13,765,614.98
Over/(Under) Recovery 75,787.41 14,838.53 16,349.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,921,892.63 13,825,154.72 13,825,154.72
2020-2021 Fixed Carry Forward 75,787.41 14,838.53 16,349.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,846,105.22 13,810,316.19 13,808,805.17 (Numerator)
Direct Costs 105,599,229.75 95,442,967.66 95,442,967.66
Rate for 2020-2021 ** 3.64* 14.47* 14.47**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 343 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41120 Form R0418
Godfrey-Lee Public Schools 1324 BURTON ST SW WYOMING, MI 49509
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 821,832.92 2,330,452.13 2,330,452.13
2016-2017 Fixed Carry Forward 229,933.00 0.00 173,434.81
Total Indirect Costs 591,899.92 2,330,452.13 2,157,017.32
2016-2017 Direct Costs 20,836,788.01 19,328,168.80 19,328,168.80
2018-2019 Rate 2.84* 12.06* 11.16**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,898,419.60 19,380,104.17 19,380,104.17
Indirect costs based on rate ** 593,515.12 2,337,240.56 2,162,819.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 796,760.62 2,315,076.05 2,315,076.05
2016-2017 Fixed Carry Forward 229,933.00 0.00 173,434.81
Total Indirect Costs 566,827.62 2,315,076.05 2,141,641.24
Over/(Under) Recovery 26,687.50 22,164.51 21,178.39
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 796,760.62 2,315,076.05 2,315,076.05
2020-2021 Fixed Carry Forward 26,687.50 22,164.51 21,178.39 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 770,073.12 2,292,911.54 2,293,897.66 (Numerator)
Direct Costs 20,898,419.60 19,380,104.17 19,380,104.17
Rate for 2020-2021 ** 3.68* 11.83* 11.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 344 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41130 Form R0418
Grandville Public Schools 3839 Prairie St SW Grandville, MI 49418
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,481,012.34 5,958,120.30 5,958,120.30
2016-2017 Fixed Carry Forward 132,288.92 -47,129.87 -48,158.90
Total Indirect Costs 1,348,723.42 6,005,250.17 6,006,279.20
2016-2017 Direct Costs 54,688,871.61 50,070,340.90 50,070,340.90
2018-2019 Rate 2.47* 11.99* 12.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 58,373,868.00 53,043,427.00 53,043,427.00
Indirect costs based on rate ** 1,441,834.54 6,359,906.90 6,365,211.24 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,715,711.00 6,905,616.00 6,905,616.00
2016-2017 Fixed Carry Forward 132,288.92 -47,129.87 -48,158.90
Total Indirect Costs 1,583,422.08 6,952,745.87 6,953,774.90
Over/(Under) Recovery -141,587.54 -592,838.97 -588,563.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,715,711.00 6,905,616.00 6,905,616.00
2020-2021 Fixed Carry Forward -141,587.54 -592,838.97 -588,563.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,857,298.54 7,498,454.97 7,494,179.66 (Numerator)
Direct Costs 58,373,868.00 53,043,427.00 53,043,427.00
Rate for 2020-2021 ** 3.18* 14.14* 14.13**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 345 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41140 Form R0418
Kelloggsville Public Schools 242 52ND ST SE GRAND RAPIDS, MI 49548
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 882,149.55 2,727,010.82 2,727,010.82
2016-2017 Fixed Carry Forward -25,119.55 -218,431.74 -218,431.74
Total Indirect Costs 907,269.10 2,945,442.56 2,945,442.56
2016-2017 Direct Costs 22,627,118.39 20,782,257.12 20,782,257.12
2018-2019 Rate 4.01* 14.17* 14.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 25,950,344.30 23,681,973.83 23,681,973.83
Indirect costs based on rate ** 1,040,608.81 3,355,735.69 3,355,735.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 878,237.61 3,146,608.08 3,146,608.08
2016-2017 Fixed Carry Forward -25,119.55 -218,431.74 -218,431.74
Total Indirect Costs 903,357.16 3,365,039.82 3,365,039.82
Over/(Under) Recovery 137,251.65 -9,304.13 -9,304.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 878,237.61 3,146,608.08 3,146,608.08
2020-2021 Fixed Carry Forward 137,251.65 -9,304.13 -9,304.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 740,985.96 3,155,912.21 3,155,912.21 (Numerator)
Direct Costs 25,950,344.30 23,681,973.83 23,681,973.83
Rate for 2020-2021 ** 2.86* 13.33* 13.33**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 346 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41145 Form R0418
Kenowa Hills Public Schools 2325 4 MILE RD NW GRAND RAPIDS, MI 49544
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,021,785.00 3,822,376.24 3,822,376.24
2016-2017 Fixed Carry Forward 256,515.72 172,425.01 173,598.67
Total Indirect Costs 765,269.28 3,649,951.23 3,648,777.57
2016-2017 Direct Costs 29,761,256.88 27,010,150.46 27,010,150.46
2018-2019 Rate 2.57* 13.51* 13.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 31,851,957.31 29,094,890.78 29,094,890.78
Indirect costs based on rate ** 818,595.30 3,930,719.74 3,930,719.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,092,370.98 3,745,981.55 3,745,981.55
2016-2017 Fixed Carry Forward 256,515.72 172,425.01 173,598.67
Total Indirect Costs 835,855.26 3,573,556.54 3,572,382.88
Over/(Under) Recovery -17,259.96 357,163.20 358,336.86
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,092,370.98 3,745,981.55 3,745,981.55
2020-2021 Fixed Carry Forward -17,259.96 357,163.20 358,336.86 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,109,630.94 3,388,818.35 3,387,644.69 (Numerator)
Direct Costs 31,851,957.31 29,094,890.78 29,094,890.78
Rate for 2020-2021 ** 3.48* 11.65* 11.64**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 347 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41150 Form R0418
Kent City Community Schools 200 NORTH CLOVER ST KENT CITY, MI 49330
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 378,990.53 1,510,069.06 1,510,069.06
2016-2017 Fixed Carry Forward 43,051.79 0.00 0.00
Total Indirect Costs 335,938.74 1,510,069.06 1,510,069.06
2016-2017 Direct Costs 14,158,086.45 13,027,007.92 13,027,007.92
2018-2019 Rate 2.37* 11.59* 11.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,910,164.68 13,618,819.30 13,618,819.30
Indirect costs based on rate ** 353,370.90 1,578,421.16 1,578,421.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 395,227.00 1,686,572.38 1,686,572.38
2016-2017 Fixed Carry Forward 43,051.79 0.00 0.00
Total Indirect Costs 352,175.21 1,686,572.38 1,686,572.38
Over/(Under) Recovery 1,195.69 -108,151.22 -108,151.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 395,227.00 1,686,572.38 1,686,572.38
2020-2021 Fixed Carry Forward 1,195.69 -108,151.22 -108,151.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 394,031.31 1,794,723.60 1,794,723.60 (Numerator)
Direct Costs 14,910,164.68 13,618,819.30 13,618,819.30
Rate for 2020-2021 ** 2.64* 13.18* 13.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 348 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41160 Form R0418
Kentwood Public Schools 5820 EASTERN AVE SE GRAND RAPIDS, MI 49508
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,926,520.49 9,689,540.72 9,689,540.72
2016-2017 Fixed Carry Forward 89,839.51 -123,869.52 -123,869.52
Total Indirect Costs 1,836,680.98 9,813,410.24 9,813,410.24
2016-2017 Direct Costs 93,233,483.44 85,210,316.21 85,210,316.21
2018-2019 Rate 1.97* 11.52* 11.52**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 95,841,498.42 86,256,623.69 86,256,623.69
Indirect costs based on rate ** 1,888,077.52 9,936,763.05 9,936,763.05 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,870,935.85 12,211,797.33 12,211,797.33
2016-2017 Fixed Carry Forward 89,839.51 -123,869.52 -123,869.52
Total Indirect Costs 2,781,096.34 12,335,666.85 12,335,666.85
Over/(Under) Recovery -893,018.82 -2,398,903.80 -2,398,903.80
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,870,935.85 12,211,797.33 12,211,797.33
2020-2021 Fixed Carry Forward -893,018.82 -2,398,903.80 -2,398,903.80 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,763,954.67 14,610,701.13 14,610,701.13 (Numerator)
Direct Costs 95,841,498.42 86,256,623.69 86,256,623.69
Rate for 2020-2021 ** 3.93* 16.94* 16.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 349 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41170 Form R0418
Lowell Area Schools 300 HIGH ST LOWELL, MI 49331
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,064,195.78 4,659,883.49 4,659,883.49
2016-2017 Fixed Carry Forward 178,417.97 0.00 -64,532.05
Total Indirect Costs 885,777.81 4,659,883.49 4,724,415.54
2016-2017 Direct Costs 35,632,371.35 31,839,218.64 31,839,218.64
2018-2019 Rate 2.49* 14.64* 14.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 37,909,707.66 33,872,982.77 33,872,982.77
Indirect costs based on rate ** 943,951.72 4,959,004.68 5,026,750.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,382,622.54 5,209,302.43 5,209,302.43
2016-2017 Fixed Carry Forward 178,417.97 0.00 -64,532.05
Total Indirect Costs 1,204,204.57 5,209,302.43 5,273,834.48
Over/(Under) Recovery -260,252.85 -250,297.75 -247,083.84
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,382,622.54 5,209,302.43 5,209,302.43
2020-2021 Fixed Carry Forward -260,252.85 -250,297.75 -247,083.84 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,642,875.39 5,459,600.18 5,456,386.27 (Numerator)
Direct Costs 37,909,707.66 33,872,982.77 33,872,982.77
Rate for 2020-2021 ** 4.33* 16.12* 16.11**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 350 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41210 Form R0418
Rockford Public Schools 350 NORTH MAIN ST ROCKFORD, MI 49341
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,761,196.03 9,771,532.00 9,771,532.00
2016-2017 Fixed Carry Forward -120,313.69 -684,568.53 -688,783.73
Total Indirect Costs 2,881,509.72 10,456,100.53 10,460,315.73
2016-2017 Direct Costs 76,979,756.50 69,819,420.53 69,819,420.53
2018-2019 Rate 3.74* 14.98* 14.98**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 81,712,516.88 74,009,325.72 74,009,325.72
Indirect costs based on rate ** 3,056,048.13 11,086,596.99 11,086,596.99 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,211,911.67 10,679,102.83 10,679,102.83
2016-2017 Fixed Carry Forward -120,313.69 -684,568.53 -688,783.73
Total Indirect Costs 3,332,225.36 11,363,671.36 11,367,886.56
Over/(Under) Recovery -276,177.23 -277,074.37 -281,289.57
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,211,911.67 10,679,102.83 10,679,102.83
2020-2021 Fixed Carry Forward -276,177.23 -277,074.37 -281,289.57 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,488,088.90 10,956,177.20 10,960,392.40 (Numerator)
Direct Costs 81,712,516.88 74,009,325.72 74,009,325.72
Rate for 2020-2021 ** 4.27* 14.80* 14.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 351 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41240 Form R0418
Sparta Area Schools 465 SOUTH UNION ST SPARTA, MI 49345
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,001,919.21 3,182,085.95 3,182,085.95
2016-2017 Fixed Carry Forward -82,462.55 -364,237.58 -364,237.58
Total Indirect Costs 1,084,381.76 3,546,323.53 3,546,323.53
2016-2017 Direct Costs 23,972,701.39 22,277,446.65 22,277,446.65
2018-2019 Rate 4.52* 15.92* 15.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,527,806.02 25,415,229.57 25,415,229.57
Indirect costs based on rate ** 1,244,256.83 3,812,284.44 4,046,104.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 910,324.48 3,022,900.93 3,022,900.93
2016-2017 Fixed Carry Forward -82,462.55 -364,237.58 -364,237.58
Total Indirect Costs 992,787.03 3,387,138.51 3,387,138.51
Over/(Under) Recovery 251,469.80 0.00 658,966.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 910,324.48 3,022,900.93 3,022,900.93
2020-2021 Fixed Carry Forward 251,469.80 0.00 658,966.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 658,854.68 3,022,900.93 2,363,934.89 (Numerator)
Direct Costs 27,527,806.02 25,415,229.57 25,415,229.57
Rate for 2020-2021 ** 2.39* 11.89* 9.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 352 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41900 Form R0418
Covenant House Academy Grand Rapids 50 ANTOINE ST SW GRAND RAPIDS, MI 49507
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 130,261.38 566,780.38 566,780.38
2016-2017 Fixed Carry Forward -56,172.00 0.00 -82,893.77
Total Indirect Costs 186,433.38 566,780.38 649,674.15
2016-2017 Direct Costs 2,511,504.46 2,074,985.46 2,074,985.46
2018-2019 Rate 7.42* 27.31* 31.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,217,147.61 2,839,178.51 2,839,178.51
Indirect costs based on rate ** 238,712.35 425,876.78 709,794.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 141,667.97 519,637.07 519,637.07
2016-2017 Fixed Carry Forward -56,172.00 0.00 -82,893.77
Total Indirect Costs 197,839.97 519,637.07 602,530.84
Over/(Under) Recovery 40,872.38 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 141,667.97 519,637.07 519,637.07
2020-2021 Fixed Carry Forward 40,872.38 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 100,795.59 519,637.07 519,637.07 (Numerator)
Direct Costs 3,217,147.61 2,839,178.51 2,839,178.51
Rate for 2020-2021 ** 3.13* 18.30* 18.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 353 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41901 Form R0418
New Branches Charter Academy 3662 Poinsettia Ave SE Grand Rapids, MI 49508
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 71,510.08 286,009.26 286,009.26
2016-2017 Fixed Carry Forward 108,599.13 0.00 0.00
Total Indirect Costs -37,089.05 286,009.26 286,009.26
2016-2017 Direct Costs 2,358,261.88 2,143,762.70 2,143,762.70
2018-2019 Rate 0.00* 13.34* 13.34**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,258,589.57 2,997,157.10 2,997,157.10
Indirect costs based on rate ** 0.00 399,820.76 399,820.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 76,531.28 337,963.75 337,963.75
2016-2017 Fixed Carry Forward 108,599.13 0.00 0.00
Total Indirect Costs -32,067.85 337,963.75 337,963.75
Over/(Under) Recovery 0.00 61,857.01 61,857.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 76,531.28 337,963.75 337,963.75
2020-2021 Fixed Carry Forward 0.00 61,857.01 61,857.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 76,531.28 276,106.74 276,106.74 (Numerator)
Direct Costs 3,258,589.57 2,997,157.10 2,997,157.10
Rate for 2020-2021 ** 2.35* 9.21* 9.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 354 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41904 Form R0418
West MI Academy of Environmental Science 4463 LEONARD ST NW GRAND RAPIDS, MI 49534
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 17,305.52 415,328.81 415,328.81
2016-2017 Fixed Carry Forward -9,960.48 -46,388.05 -46,388.05
Total Indirect Costs 27,266.00 461,716.86 461,716.86
2016-2017 Direct Costs 5,751,439.42 5,353,416.13 5,353,416.13
2018-2019 Rate 0.47* 8.62* 8.62**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,592,177.64 6,170,780.44 6,170,780.44
Indirect costs based on rate ** 30,983.23 531,921.27 531,921.27 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 9,501.45 430,898.65 430,898.65
2016-2017 Fixed Carry Forward -9,960.48 -46,388.05 -46,388.05
Total Indirect Costs 19,461.93 477,286.70 477,286.70
Over/(Under) Recovery 11,521.30 54,634.57 54,634.57
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 9,501.45 430,898.65 430,898.65
2020-2021 Fixed Carry Forward 11,521.30 54,634.57 54,634.57 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -2,019.85 376,264.08 376,264.08 (Numerator)
Direct Costs 6,592,177.64 6,170,780.44 6,170,780.44
Rate for 2020-2021 ** 0.00* 6.10* 6.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 355 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41905 Form R0418
Excel Charter Academy 4201 BRETON RD SE GRAND RAPIDS, MI 49512
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 573,722.00 1,756,942.00 1,756,942.00
2016-2017 Fixed Carry Forward -121,672.78 0.00 0.00
Total Indirect Costs 695,394.78 1,756,942.00 1,756,942.00
2016-2017 Direct Costs 6,429,526.00 5,246,306.00 5,246,306.00
2018-2019 Rate 10.82* 33.49* 33.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,804,343.00 5,571,778.00 5,571,778.00
Indirect costs based on rate ** 736,229.91 835,766.70 1,392,944.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 607,196.00 1,839,761.00 1,839,761.00
2016-2017 Fixed Carry Forward -121,672.78 0.00 0.00
Total Indirect Costs 728,868.78 1,839,761.00 1,839,761.00
Over/(Under) Recovery 7,361.13 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 607,196.00 1,839,761.00 1,839,761.00
2020-2021 Fixed Carry Forward 7,361.13 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 599,834.87 1,839,761.00 1,839,761.00 (Numerator)
Direct Costs 6,804,343.00 5,571,778.00 5,571,778.00
Rate for 2020-2021 ** 8.82* 33.02* 33.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 356 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41908 Form R0418
Byron Center Charter School 9930 BURLINGAME AVE SW BYRON CENTER, MI 49315
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 54,939.16 205,985.44 205,985.44
2016-2017 Fixed Carry Forward -6,296.64 0.00 63,126.74
Total Indirect Costs 61,235.80 205,985.44 142,858.70
2016-2017 Direct Costs 1,955,491.65 1,804,445.37 1,804,445.37
2018-2019 Rate 3.13* 11.42* 7.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,929,532.04 1,759,695.48 1,759,695.48
Indirect costs based on rate ** 60,394.35 200,957.22 139,367.88 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 63,100.52 232,937.08 232,937.08
2016-2017 Fixed Carry Forward -6,296.64 0.00 63,126.74
Total Indirect Costs 69,397.16 232,937.08 169,810.34
Over/(Under) Recovery -9,002.81 -31,979.86 -30,442.46
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 63,100.52 232,937.08 232,937.08
2020-2021 Fixed Carry Forward -9,002.81 -31,979.86 -30,442.46 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 72,103.33 264,916.94 263,379.54 (Numerator)
Direct Costs 1,929,532.04 1,759,695.48 1,759,695.48
Rate for 2020-2021 ** 3.74* 15.05* 14.97**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 357 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41909 Form R0418
Vista Charter Academy 711 32ND ST SE GRAND RAPIDS, MI 49548
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 493,745.00 1,657,903.00 1,657,903.00
2016-2017 Fixed Carry Forward 16,957.59 0.00 0.00
Total Indirect Costs 476,787.41 1,657,903.00 1,657,903.00
2016-2017 Direct Costs 6,794,593.00 5,630,435.00 5,630,435.00
2018-2019 Rate 7.02* 29.45* 29.45**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,427,442.00 6,214,241.00 6,214,241.00
Indirect costs based on rate ** 521,406.43 932,136.15 1,553,560.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 452,015.00 1,665,216.00 1,665,216.00
2016-2017 Fixed Carry Forward 16,957.59 0.00 0.00
Total Indirect Costs 435,057.41 1,665,216.00 1,665,216.00
Over/(Under) Recovery 86,349.02 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 452,015.00 1,665,216.00 1,665,216.00
2020-2021 Fixed Carry Forward 86,349.02 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 365,665.98 1,665,216.00 1,665,216.00 (Numerator)
Direct Costs 7,427,442.00 6,214,241.00 6,214,241.00
Rate for 2020-2021 ** 4.92* 26.80* 26.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 358 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41910 Form R0418
Vanguard Charter Academy 1620 52ND ST SW WYOMING, MI 49519
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 571,682.00 1,833,659.00 1,833,659.00
2016-2017 Fixed Carry Forward -101,470.52 0.00 0.00
Total Indirect Costs 673,152.52 1,833,659.00 1,833,659.00
2016-2017 Direct Costs 6,092,626.00 4,830,649.00 4,830,649.00
2018-2019 Rate 11.05* 37.96* 37.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,692,892.00 5,341,095.00 5,341,095.00
Indirect costs based on rate ** 739,564.57 801,164.25 1,335,273.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 564,776.00 1,916,573.00 1,916,573.00
2016-2017 Fixed Carry Forward -101,470.52 0.00 0.00
Total Indirect Costs 666,246.52 1,916,573.00 1,916,573.00
Over/(Under) Recovery 73,318.05 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 564,776.00 1,916,573.00 1,916,573.00
2020-2021 Fixed Carry Forward 73,318.05 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 491,457.95 1,916,573.00 1,916,573.00 (Numerator)
Direct Costs 6,692,892.00 5,341,095.00 5,341,095.00
Rate for 2020-2021 ** 7.34* 35.88* 35.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 359 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41911 Form R0418
Flat River Academy 9481 Jordan Road Greenville, MI 48838
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 8,794.00 130,045.00 130,045.00
2016-2017 Fixed Carry Forward 9,305.38 -16,041.08 -16,401.88
Total Indirect Costs -511.38 146,086.08 146,446.88
2016-2017 Direct Costs 1,122,786.00 1,001,535.00 1,001,535.00
2018-2019 Rate 0.00* 14.59* 14.62**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,210,595.00 1,032,334.00 1,032,334.00
Indirect costs based on rate ** 0.00 150,617.53 150,927.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,396.00 183,657.00 183,657.00
2016-2017 Fixed Carry Forward 9,305.38 -16,041.08 -16,401.88
Total Indirect Costs -3,909.38 199,698.08 200,058.88
Over/(Under) Recovery 0.00 -49,080.55 -49,131.65
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,396.00 183,657.00 183,657.00
2020-2021 Fixed Carry Forward 0.00 -49,080.55 -49,131.65 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,396.00 232,737.55 232,788.65 (Numerator)
Direct Costs 1,210,595.00 1,032,334.00 1,032,334.00
Rate for 2020-2021 ** 0.45* 22.54* 22.55**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 360 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41914 Form R0418
Knapp Charter Academy 1759 LEFFINGWELL AVE NE GRAND RAPIDS, MI 49525
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 594,012.00 1,717,694.00 1,717,694.00
2016-2017 Fixed Carry Forward -100,596.37 0.00 0.00
Total Indirect Costs 694,608.37 1,717,694.00 1,717,694.00
2016-2017 Direct Costs 6,020,451.00 4,896,769.00 4,896,769.00
2018-2019 Rate 11.54* 35.08* 35.08**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,657,875.00 5,490,833.00 5,490,833.00
Indirect costs based on rate ** 768,318.78 823,624.95 1,372,708.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 556,998.00 1,724,040.00 1,724,040.00
2016-2017 Fixed Carry Forward -100,596.37 0.00 0.00
Total Indirect Costs 657,594.37 1,724,040.00 1,724,040.00
Over/(Under) Recovery 110,724.41 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 556,998.00 1,724,040.00 1,724,040.00
2020-2021 Fixed Carry Forward 110,724.41 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 446,273.59 1,724,040.00 1,724,040.00 (Numerator)
Direct Costs 6,657,875.00 5,490,833.00 5,490,833.00
Rate for 2020-2021 ** 6.70* 31.40* 31.40**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 361 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41915 Form R0418
Walker Charter Academy 1801 3 MILE RD NW GRAND RAPIDS, MI 49544
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 575,448.00 1,672,657.00 1,672,657.00
2016-2017 Fixed Carry Forward -99,123.64 0.00 0.00
Total Indirect Costs 674,571.64 1,672,657.00 1,672,657.00
2016-2017 Direct Costs 5,723,544.00 4,626,335.00 4,626,335.00
2018-2019 Rate 11.79* 36.16* 36.16**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,310,452.00 5,216,018.00 5,216,018.00
Indirect costs based on rate ** 744,002.29 782,402.70 1,304,004.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 564,815.00 1,659,249.00 1,659,249.00
2016-2017 Fixed Carry Forward -99,123.64 0.00 0.00
Total Indirect Costs 663,938.64 1,659,249.00 1,659,249.00
Over/(Under) Recovery 80,063.65 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 564,815.00 1,659,249.00 1,659,249.00
2020-2021 Fixed Carry Forward 80,063.65 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 484,751.35 1,659,249.00 1,659,249.00 (Numerator)
Direct Costs 6,310,452.00 5,216,018.00 5,216,018.00
Rate for 2020-2021 ** 7.68* 31.81* 31.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 362 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41916 Form R0418
Cross Creek Charter Academy 7701 KALAMAZOO AVE SE BYRON CENTER, MI 49315
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 573,044.00 1,766,655.00 1,766,655.00
2016-2017 Fixed Carry Forward -88,203.25 0.00 0.00
Total Indirect Costs 661,247.25 1,766,655.00 1,766,655.00
2016-2017 Direct Costs 5,919,851.00 4,726,240.00 4,726,240.00
2018-2019 Rate 11.17* 37.38* 37.38**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,454,524.00 5,251,874.00 5,251,874.00
Indirect costs based on rate ** 720,970.33 787,781.10 1,312,968.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 663,771.00 1,866,421.00 1,866,421.00
2016-2017 Fixed Carry Forward -88,203.25 0.00 0.00
Total Indirect Costs 751,974.25 1,866,421.00 1,866,421.00
Over/(Under) Recovery -31,003.92 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 663,771.00 1,866,421.00 1,866,421.00
2020-2021 Fixed Carry Forward -31,003.92 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 694,774.92 1,866,421.00 1,866,421.00 (Numerator)
Direct Costs 6,454,524.00 5,251,874.00 5,251,874.00
Rate for 2020-2021 ** 10.76* 35.54* 35.54**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 363 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41917 Form R0418
William C. Abney Academy 1435 FULTON ST E GRAND RAPIDS, MI 49503
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 220,898.32 645,514.55 645,514.55
2016-2017 Fixed Carry Forward 276,422.04 0.00 0.00
Total Indirect Costs -55,523.72 645,514.55 645,514.55
2016-2017 Direct Costs 4,604,818.12 4,180,201.89 4,180,201.89
2018-2019 Rate 0.00* 15.44* 15.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,549,438.36 3,164,157.52 3,164,157.52
Indirect costs based on rate ** 0.00 474,623.63 488,545.92 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 142,968.22 528,249.06 528,249.06
2016-2017 Fixed Carry Forward 276,422.04 0.00 0.00
Total Indirect Costs -133,453.82 528,249.06 528,249.06
Over/(Under) Recovery 0.00 0.00 -39,703.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 142,968.22 528,249.06 528,249.06
2020-2021 Fixed Carry Forward 0.00 0.00 -39,703.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 142,968.22 528,249.06 567,952.20 (Numerator)
Direct Costs 3,549,438.36 3,164,157.52 3,164,157.52
Rate for 2020-2021 ** 4.03* 16.69* 17.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 364 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41918 Form R0418
Creative Technologies Academy 350 PINE ST CEDAR SPRINGS, MI 49319
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 173,661.48 494,084.13 494,084.13
2016-2017 Fixed Carry Forward 10,553.28 0.00 -39,682.29
Total Indirect Costs 163,108.20 494,084.13 533,766.42
2016-2017 Direct Costs 2,375,342.39 2,054,919.74 2,054,919.74
2018-2019 Rate 6.87* 24.04* 25.98**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,726,143.25 2,395,538.89 2,395,538.89
Indirect costs based on rate ** 187,286.04 359,330.83 598,884.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 173,438.70 504,043.06 504,043.06
2016-2017 Fixed Carry Forward 10,553.28 0.00 -39,682.29
Total Indirect Costs 162,885.42 504,043.06 543,725.35
Over/(Under) Recovery 24,400.62 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 173,438.70 504,043.06 504,043.06
2020-2021 Fixed Carry Forward 24,400.62 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 149,038.08 504,043.06 504,043.06 (Numerator)
Direct Costs 2,726,143.25 2,395,538.89 2,395,538.89
Rate for 2020-2021 ** 5.47* 21.04* 21.04**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 365 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41919 Form R0418
Ridge Park Charter Academy 4120 CAMELOT RIDGE DR SE GRAND RAPIDS, MI 49546
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 236,466.00 1,726,740.00 1,726,740.00
2016-2017 Fixed Carry Forward -1,318.63 0.00 0.00
Total Indirect Costs 237,784.63 1,726,740.00 1,726,740.00
2016-2017 Direct Costs 6,241,681.00 4,751,407.00 4,751,407.00
2018-2019 Rate 3.81* 36.34* 36.34**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,433,200.00 4,941,143.00 4,941,143.00
Indirect costs based on rate ** 245,104.92 741,171.45 1,235,285.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 237,605.00 1,729,662.00 1,729,662.00
2016-2017 Fixed Carry Forward -1,318.63 0.00 0.00
Total Indirect Costs 238,923.63 1,729,662.00 1,729,662.00
Over/(Under) Recovery 6,181.29 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 237,605.00 1,729,662.00 1,729,662.00
2020-2021 Fixed Carry Forward 6,181.29 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 231,423.71 1,729,662.00 1,729,662.00 (Numerator)
Direct Costs 6,433,200.00 4,941,143.00 4,941,143.00
Rate for 2020-2021 ** 3.60* 35.01* 35.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 366 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41920 Form R0418
Chandler Woods Charter Academy 6895 SAMRICK AVE NE BELMONT, MI 49306
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 537,818.00 1,629,247.00 1,629,247.00
2016-2017 Fixed Carry Forward -206,751.75 0.00 0.00
Total Indirect Costs 744,569.75 1,629,247.00 1,629,247.00
2016-2017 Direct Costs 5,742,488.00 4,651,059.00 4,651,059.00
2018-2019 Rate 12.97* 35.03* 35.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,225,019.00 5,069,358.00 5,069,358.00
Indirect costs based on rate ** 807,384.96 760,403.70 1,267,339.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 710,624.00 1,866,285.00 1,866,285.00
2016-2017 Fixed Carry Forward -206,751.75 0.00 0.00
Total Indirect Costs 917,375.75 1,866,285.00 1,866,285.00
Over/(Under) Recovery -109,990.79 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 710,624.00 1,866,285.00 1,866,285.00
2020-2021 Fixed Carry Forward -109,990.79 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 820,614.79 1,866,285.00 1,866,285.00 (Numerator)
Direct Costs 6,225,019.00 5,069,358.00 5,069,358.00
Rate for 2020-2021 ** 13.18* 36.82* 36.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 367 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41921 Form R0418
Grand Rapids Child Discovery Center 409 Lafayette Ave SE GRAND RAPIDS, MI 49503
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 60,659.00 183,446.00 183,446.00
2016-2017 Fixed Carry Forward -4,067.68 -8,904.75 -8,933.78
Total Indirect Costs 64,726.68 192,350.75 192,379.78
2016-2017 Direct Costs 2,188,356.00 2,065,569.00 2,065,569.00
2018-2019 Rate 2.96* 9.31* 9.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,428,460.00 2,291,466.00 2,291,466.00
Indirect costs based on rate ** 71,882.42 213,335.48 213,335.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 62,387.00 199,381.00 199,381.00
2016-2017 Fixed Carry Forward -4,067.68 -8,904.75 -8,933.78
Total Indirect Costs 66,454.68 208,285.75 208,314.78
Over/(Under) Recovery 5,427.74 5,049.73 5,020.70
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 62,387.00 199,381.00 199,381.00
2020-2021 Fixed Carry Forward 5,427.74 5,049.73 5,020.70 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 56,959.26 194,331.27 194,360.30 (Numerator)
Direct Costs 2,428,460.00 2,291,466.00 2,291,466.00
Rate for 2020-2021 ** 2.35* 8.48* 8.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 368 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41922 Form R0418
Lighthouse Academy 3300 36TH ST SE Grand Rapids, MI 49512
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 481,594.00 891,927.00 891,927.00
2016-2017 Fixed Carry Forward -318,744.49 0.00 -172,392.53
Total Indirect Costs 800,338.49 891,927.00 1,064,319.53
2016-2017 Direct Costs 4,803,893.00 4,393,560.00 4,393,560.00
2018-2019 Rate 16.66* 20.30* 24.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,835,055.00 5,358,133.00 5,358,133.00
Indirect costs based on rate ** 875,258.25 803,719.95 1,297,739.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 459,231.00 936,153.00 936,153.00
2016-2017 Fixed Carry Forward -318,744.49 0.00 -172,392.53
Total Indirect Costs 777,975.49 936,153.00 1,108,545.53
Over/(Under) Recovery 0.00 0.00 189,194.28
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 459,231.00 936,153.00 936,153.00
2020-2021 Fixed Carry Forward 0.00 0.00 189,194.28 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 459,231.00 936,153.00 746,958.72 (Numerator)
Direct Costs 5,835,055.00 5,358,133.00 5,358,133.00
Rate for 2020-2021 ** 7.87* 17.47* 13.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 369 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41923 Form R0418
Wellspring Preparatory High School 1031 PAGE NE GRAND RAPIDS, MI 49505
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 111,259.41 974,873.83 974,873.83
2016-2017 Fixed Carry Forward 165,548.84 0.00 0.00
Total Indirect Costs -54,289.43 974,873.83 974,873.83
2016-2017 Direct Costs 3,890,660.77 3,027,046.35 3,027,046.35
2018-2019 Rate 0.00* 32.21* 32.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,974,004.53 2,903,843.61 2,903,843.61
Indirect costs based on rate ** 0.00 435,576.54 725,960.90 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 88,735.89 1,158,896.81 1,158,896.81
2016-2017 Fixed Carry Forward 165,548.84 0.00 0.00
Total Indirect Costs -76,812.95 1,158,896.81 1,158,896.81
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 88,735.89 1,158,896.81 1,158,896.81
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 88,735.89 1,158,896.81 1,158,896.81 (Numerator)
Direct Costs 3,974,004.53 2,903,843.61 2,903,843.61
Rate for 2020-2021 ** 2.23* 39.91* 39.91**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 370 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41924 Form R0418
West Michigan Aviation Academy 5363 44th Street, S.E. Grand Rapids, MI 49512
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 222,406.00 698,660.00 698,660.00
2016-2017 Fixed Carry Forward 0.00 -68,632.65 -68,632.65
Total Indirect Costs 222,406.00 767,292.65 767,292.65
2016-2017 Direct Costs 4,776,782.00 4,300,528.00 4,300,528.00
2018-2019 Rate 4.66* 17.84* 17.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,520,343.00 4,945,317.00 4,945,317.00
Indirect costs based on rate ** 257,247.98 741,797.55 882,244.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 135,049.00 710,075.00 710,075.00
2016-2017 Fixed Carry Forward 0.00 -68,632.65 -68,632.65
Total Indirect Costs 135,049.00 778,707.65 778,707.65
Over/(Under) Recovery 122,198.98 0.00 103,536.90
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 135,049.00 710,075.00 710,075.00
2020-2021 Fixed Carry Forward 122,198.98 0.00 103,536.90 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 12,850.02 710,075.00 606,538.10 (Numerator)
Direct Costs 5,520,343.00 4,945,317.00 4,945,317.00
Rate for 2020-2021 ** 0.23* 14.36* 12.26**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 371 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41925 Form R0418
Michigan Virtual Charter Academy 1620 E ELZA AVE HAZEL PARK, MI 48030
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 835,217.15 985,991.21 985,991.21
2016-2017 Fixed Carry Forward 934,029.00 953,090.57 953,090.57
Total Indirect Costs -98,811.85 32,900.64 32,900.64
2016-2017 Direct Costs 23,786,511.27 23,635,737.21 23,635,737.21
2018-2019 Rate 0.00* 0.14* 0.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 24,514,300.50 24,364,287.14 24,364,287.14
Indirect costs based on rate ** 0.00 34,110.00 34,110.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,573,247.09 1,723,260.45 1,723,260.45
2016-2017 Fixed Carry Forward 934,029.00 953,090.57 953,090.57
Total Indirect Costs 639,218.09 770,169.88 770,169.88
Over/(Under) Recovery 0.00 -736,059.88 -736,059.88
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,573,247.09 1,723,260.45 1,723,260.45
2020-2021 Fixed Carry Forward 0.00 -736,059.88 -736,059.88 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,573,247.09 2,459,320.33 2,459,320.33 (Numerator)
Direct Costs 24,514,300.50 24,364,287.14 24,364,287.14
Rate for 2020-2021 ** 6.42* 10.09* 10.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 372 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41926 Form R0418
Hope Academy of West Michigan 240 Brown Street, SE Grand Rapids, MI 49507
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 332,844.00 897,802.19 897,802.19
2016-2017 Fixed Carry Forward -106,458.21 0.00 -220,893.18
Total Indirect Costs 439,302.21 897,802.19 1,118,695.37
2016-2017 Direct Costs 3,425,943.00 2,860,984.81 2,860,984.81
2018-2019 Rate 12.82* 31.38* 39.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,044,238.00 3,649,859.00 3,649,859.00
Indirect costs based on rate ** 518,471.31 547,478.85 912,464.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 242,518.00 636,897.00 636,897.00
2016-2017 Fixed Carry Forward -106,458.21 0.00 -220,893.18
Total Indirect Costs 348,976.21 636,897.00 857,790.18
Over/(Under) Recovery 169,495.10 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 242,518.00 636,897.00 636,897.00
2020-2021 Fixed Carry Forward 169,495.10 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 73,022.90 636,897.00 636,897.00 (Numerator)
Direct Costs 4,044,238.00 3,649,859.00 3,649,859.00
Rate for 2020-2021 ** 1.81* 17.45* 17.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 373 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41928 Form R0418
River City Scholars Charter Academy 944 Evergreen Street Grand Rapids, MI 49507
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 224,553.00 1,613,019.00 1,613,019.00
2016-2017 Fixed Carry Forward -9,501.29 0.00 0.00
Total Indirect Costs 234,054.29 1,613,019.00 1,613,019.00
2016-2017 Direct Costs 6,120,716.00 4,732,250.00 4,732,250.00
2018-2019 Rate 3.82* 34.09* 34.09**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,630,098.00 4,225,033.00 4,225,033.00
Indirect costs based on rate ** 215,069.74 633,754.95 1,056,258.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 189,566.00 1,594,631.00 1,594,631.00
2016-2017 Fixed Carry Forward -9,501.29 0.00 0.00
Total Indirect Costs 199,067.29 1,594,631.00 1,594,631.00
Over/(Under) Recovery 16,002.45 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 189,566.00 1,594,631.00 1,594,631.00
2020-2021 Fixed Carry Forward 16,002.45 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 173,563.55 1,594,631.00 1,594,631.00 (Numerator)
Direct Costs 5,630,098.00 4,225,033.00 4,225,033.00
Rate for 2020-2021 ** 3.08* 37.74* 37.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 374 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41929 Form R0418
NexTech High School 801 BROADWAY AVE NORTHWEST STE 225 GRAND RAPIDS, MI 49504
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 7,756.00 359,452.00 359,452.00
2016-2017 Fixed Carry Forward 92,990.85 0.00 0.00
Total Indirect Costs -85,234.85 359,452.00 359,452.00
2016-2017 Direct Costs 1,395,684.00 1,043,988.00 1,043,988.00
2018-2019 Rate 0.00* 34.43* 34.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,242,116.00 874,808.00 874,808.00
Indirect costs based on rate ** 0.00 131,221.20 218,702.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 9,482.00 376,790.00 376,790.00
2016-2017 Fixed Carry Forward 92,990.85 0.00 0.00
Total Indirect Costs -83,508.85 376,790.00 376,790.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 9,482.00 376,790.00 376,790.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 9,482.00 376,790.00 376,790.00 (Numerator)
Direct Costs 1,242,116.00 874,808.00 874,808.00
Rate for 2020-2021 ** 0.76* 43.07* 43.07**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 375 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 41930 Form R0418
Grand River Preparatory High School 650 52nd Street Kentwood, MI 49548
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 164,164.77 1,401,603.16 1,401,603.16
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 164,164.77 1,401,603.16 1,401,603.16
2016-2017 Direct Costs 5,368,875.42 4,131,437.03 4,131,437.03
2018-2019 Rate 3.06* 33.93* 33.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,552,102.97 4,268,084.53 4,268,084.53
Indirect costs based on rate ** 169,894.35 640,212.68 1,067,021.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 169,441.92 1,453,460.36 1,453,460.36
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 169,441.92 1,453,460.36 1,453,460.36
Over/(Under) Recovery 452.43 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 169,441.92 1,453,460.36 1,453,460.36
2020-2021 Fixed Carry Forward 452.43 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 168,989.49 1,453,460.36 1,453,460.36 (Numerator)
Direct Costs 5,552,102.97 4,268,084.53 4,268,084.53
Rate for 2020-2021 ** 3.04* 34.05* 34.05**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 376 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 42030 Form R0418
Grant Township S/D #2 P.O. Box 74 Copper Harbor, MI 49918
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 15,530.41 15,530.41
2016-2017 Fixed Carry Forward 0.00 -948.36 -948.36
Total Indirect Costs 0.00 16,478.77 16,478.77
2016-2017 Direct Costs 195,994.15 180,463.74 180,463.74
2018-2019 Rate 0.00* 9.13* 9.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 215,978.88 197,701.88 197,701.88
Indirect costs based on rate ** 0.00 18,050.18 18,050.18 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 18,277.00 18,277.00
2016-2017 Fixed Carry Forward 0.00 -948.36 -948.36
Total Indirect Costs 0.00 19,225.36 19,225.36
Over/(Under) Recovery 0.00 -1,175.18 -1,175.18
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 18,277.00 18,277.00
2020-2021 Fixed Carry Forward 0.00 -1,175.18 -1,175.18 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 19,452.18 19,452.18 (Numerator)
Direct Costs 215,978.88 197,701.88 197,701.88
Rate for 2020-2021 ** 0.00* 9.84* 9.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 377 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 43040 Form R0418
Baldwin Community Schools 525 4TH ST BALDWIN, MI 49304
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 398,122.32 1,006,160.06 1,006,160.06
2016-2017 Fixed Carry Forward 7,996.63 -40,915.30 -39,473.00
Total Indirect Costs 390,125.69 1,047,075.36 1,045,633.06
2016-2017 Direct Costs 7,648,480.91 7,040,443.17 7,040,443.17
2018-2019 Rate 5.10* 14.87* 14.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,587,764.45 6,822,928.65 6,822,928.65
Indirect costs based on rate ** 386,975.99 1,014,569.49 1,013,204.90 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 360,040.62 1,124,876.42 1,124,876.42
2016-2017 Fixed Carry Forward 7,996.63 -40,915.30 -39,473.00
Total Indirect Costs 352,043.99 1,165,791.72 1,164,349.42
Over/(Under) Recovery 34,932.00 -151,222.23 -151,144.52
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 360,040.62 1,124,876.42 1,124,876.42
2020-2021 Fixed Carry Forward 34,932.00 -151,222.23 -151,144.52 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 325,108.62 1,276,098.65 1,276,020.94 (Numerator)
Direct Costs 7,587,764.45 6,822,928.65 6,822,928.65
Rate for 2020-2021 ** 4.28* 18.70* 18.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 378 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 44000 Form R0418
Lapeer ISD 1996 WEST OREGON ST LAPEER, MI 48446
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,040,449.09 2,068,428.28 2,068,428.28
2016-2017 Fixed Carry Forward -797,162.36 0.00 48,280.07
Total Indirect Costs 2,837,611.45 2,068,428.28 2,020,148.21
2016-2017 Direct Costs 10,904,255.24 10,876,276.05 10,876,276.05
2018-2019 Rate 26.02* 19.02* 18.57**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,913,698.68 10,953,395.94 10,953,395.94
Indirect costs based on rate ** 1,787,054.80 1,643,009.39 2,034,045.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,299,854.19 2,410,268.93 2,410,268.93
2016-2017 Fixed Carry Forward -797,162.36 0.00 48,280.07
Total Indirect Costs 2,097,016.55 2,410,268.93 2,361,988.86
Over/(Under) Recovery 0.00 0.00 -327,943.23
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,299,854.19 2,410,268.93 2,410,268.93
2020-2021 Fixed Carry Forward 0.00 0.00 -327,943.23 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,299,854.19 2,410,268.93 2,738,212.16 (Numerator)
Direct Costs 11,913,698.68 10,953,395.94 10,953,395.94
Rate for 2020-2021 ** 10.91* 22.00* 25.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 379 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 44010 Form R0418
Lapeer Community Schools 250 2ND ST LAPEER, MI 48446
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,403,862.45 4,661,776.02 4,661,776.02
2016-2017 Fixed Carry Forward -124,021.44 31,089.78 31,089.78
Total Indirect Costs 1,527,883.89 4,630,686.24 4,630,686.24
2016-2017 Direct Costs 47,285,976.36 44,028,062.79 44,028,062.79
2018-2019 Rate 3.23* 10.52* 10.52**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 48,417,388.00 44,370,627.64 44,370,627.64
Indirect costs based on rate ** 1,563,881.63 4,667,790.03 4,667,790.03 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,222,948.45 5,038,204.65 5,038,204.65
2016-2017 Fixed Carry Forward -124,021.44 31,089.78 31,089.78
Total Indirect Costs 1,346,969.89 5,007,114.87 5,007,114.87
Over/(Under) Recovery 216,911.74 -339,324.84 -339,324.84
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,222,948.45 5,038,204.65 5,038,204.65
2020-2021 Fixed Carry Forward 216,911.74 -339,324.84 -339,324.84 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,006,036.71 5,377,529.49 5,377,529.49 (Numerator)
Direct Costs 48,417,388.00 44,370,627.64 44,370,627.64
Rate for 2020-2021 ** 2.08* 12.12* 12.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 380 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 44020 Form R0418
Almont Community Schools 4701 Howland Rd. ALMONT, MI 48003
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 534,298.68 1,415,171.62 1,415,171.62
2016-2017 Fixed Carry Forward 62,042.64 139,167.34 139,287.09
Total Indirect Costs 472,256.04 1,276,004.28 1,275,884.53
2016-2017 Direct Costs 12,792,576.79 11,911,703.85 11,911,703.85
2018-2019 Rate 3.69* 10.71* 10.71**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,878,649.14 11,903,122.53 11,903,122.53
Indirect costs based on rate ** 475,222.15 1,274,824.42 1,274,824.42 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 517,811.61 1,493,338.22 1,493,338.22
2016-2017 Fixed Carry Forward 62,042.64 139,167.34 139,287.09
Total Indirect Costs 455,768.97 1,354,170.88 1,354,051.13
Over/(Under) Recovery 19,453.18 -79,346.46 -79,226.71
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 517,811.61 1,493,338.22 1,493,338.22
2020-2021 Fixed Carry Forward 19,453.18 -79,346.46 -79,226.71 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 498,358.43 1,572,684.68 1,572,564.93 (Numerator)
Direct Costs 12,878,649.14 11,903,122.53 11,903,122.53
Rate for 2020-2021 ** 3.87* 13.21* 13.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 381 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 44050 Form R0418
Dryden Community Schools 3866 ROCHESTER RD DRYDEN, MI 48428
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 124,786.93 545,125.32 545,125.32
2016-2017 Fixed Carry Forward -19,499.83 0.00 6,818.33
Total Indirect Costs 144,286.76 545,125.32 538,306.99
2016-2017 Direct Costs 4,771,953.11 4,351,614.72 4,351,614.72
2018-2019 Rate 3.02* 12.53* 12.37**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,705,243.88 4,254,261.63 4,254,261.63
Indirect costs based on rate ** 142,098.37 533,058.98 526,252.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 112,324.80 563,307.05 563,307.05
2016-2017 Fixed Carry Forward -19,499.83 0.00 6,818.33
Total Indirect Costs 131,824.63 563,307.05 556,488.72
Over/(Under) Recovery 10,273.74 -30,248.07 -30,236.56
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 112,324.80 563,307.05 563,307.05
2020-2021 Fixed Carry Forward 10,273.74 -30,248.07 -30,236.56 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 102,051.06 593,555.12 593,543.61 (Numerator)
Direct Costs 4,705,243.88 4,254,261.63 4,254,261.63
Rate for 2020-2021 ** 2.17* 13.95* 13.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 382 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 44060 Form R0418
Imlay City Community Schools 634 WEST BORLAND RD IMLAY CITY, MI 48444
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 430,802.55 1,946,516.36 1,946,516.36
2016-2017 Fixed Carry Forward -45,486.15 32,674.43 32,500.58
Total Indirect Costs 476,288.70 1,913,841.93 1,914,015.78
2016-2017 Direct Costs 19,014,304.95 17,498,591.14 17,498,591.14
2018-2019 Rate 2.50* 10.94* 10.94**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,649,826.10 19,054,614.65 19,054,614.65
Indirect costs based on rate ** 516,245.65 2,084,574.84 2,084,574.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 584,325.09 2,179,536.54 2,179,536.54
2016-2017 Fixed Carry Forward -45,486.15 32,674.43 32,500.58
Total Indirect Costs 629,811.24 2,146,862.11 2,147,035.96
Over/(Under) Recovery -113,565.59 -62,287.27 -62,461.12
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 584,325.09 2,179,536.54 2,179,536.54
2020-2021 Fixed Carry Forward -113,565.59 -62,287.27 -62,461.12 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 697,890.68 2,241,823.81 2,241,997.66 (Numerator)
Direct Costs 20,649,826.10 19,054,614.65 19,054,614.65
Rate for 2020-2021 ** 3.38* 11.77* 11.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 383 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 44090 Form R0418
North Branch Area Schools P.O. Box 3620 North Branch, MI 48461
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 492,303.90 1,853,104.94 1,853,104.94
2016-2017 Fixed Carry Forward -39,263.08 -88,839.51 -89,332.03
Total Indirect Costs 531,566.98 1,941,944.45 1,942,436.97
2016-2017 Direct Costs 20,225,752.23 18,864,951.19 18,864,951.19
2018-2019 Rate 2.63* 10.29* 10.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,656,518.40 19,236,658.23 19,236,658.23
Indirect costs based on rate ** 543,266.43 1,979,452.13 1,981,375.80 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 596,231.81 2,016,091.98 2,016,091.98
2016-2017 Fixed Carry Forward -39,263.08 -88,839.51 -89,332.03
Total Indirect Costs 635,494.89 2,104,931.49 2,105,424.01
Over/(Under) Recovery -92,228.46 -125,479.36 -124,048.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 596,231.81 2,016,091.98 2,016,091.98
2020-2021 Fixed Carry Forward -92,228.46 -125,479.36 -124,048.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 688,460.27 2,141,571.34 2,140,140.19 (Numerator)
Direct Costs 20,656,518.40 19,236,658.23 19,236,658.23
Rate for 2020-2021 ** 3.33* 11.13* 11.13**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 384 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 44901 Form R0418
Chatfield School 231 LAKE DR LAPEER, MI 48446
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 168,859.70 506,443.25 506,443.25
2016-2017 Fixed Carry Forward -455.84 0.00 -7,789.47
Total Indirect Costs 169,315.54 506,443.25 514,232.72
2016-2017 Direct Costs 3,491,279.19 3,153,695.64 3,153,695.64
2018-2019 Rate 4.85* 16.06* 16.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,817,443.81 3,481,898.84 3,481,898.84
Indirect costs based on rate ** 185,146.02 522,284.83 567,897.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 175,804.47 511,349.44 511,349.44
2016-2017 Fixed Carry Forward -455.84 0.00 -7,789.47
Total Indirect Costs 176,260.31 511,349.44 519,138.91
Over/(Under) Recovery 8,885.71 0.00 48,758.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 175,804.47 511,349.44 511,349.44
2020-2021 Fixed Carry Forward 8,885.71 0.00 48,758.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 166,918.76 511,349.44 462,590.65 (Numerator)
Direct Costs 3,817,443.81 3,481,898.84 3,481,898.84
Rate for 2020-2021 ** 4.37* 14.69* 13.29**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 385 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 45010 Form R0418
Glen Lake Community Schools 3375 WEST BURDICKVILLE RD MAPLE CITY, MI 49664
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 372,421.52 1,356,952.80 1,356,952.80
2016-2017 Fixed Carry Forward -81,987.70 -151,939.58 -151,939.58
Total Indirect Costs 454,409.22 1,508,892.38 1,508,892.38
2016-2017 Direct Costs 10,649,907.75 9,665,376.47 9,665,376.47
2018-2019 Rate 4.27* 15.61* 15.61**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,667,423.95 10,615,459.59 10,615,459.59
Indirect costs based on rate ** 498,199.00 1,592,318.94 1,657,073.24 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 496,625.69 1,548,590.05 1,548,590.05
2016-2017 Fixed Carry Forward -81,987.70 -151,939.58 -151,939.58
Total Indirect Costs 578,613.39 1,700,529.63 1,700,529.63
Over/(Under) Recovery -80,414.39 0.00 -43,456.39
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 496,625.69 1,548,590.05 1,548,590.05
2020-2021 Fixed Carry Forward -80,414.39 0.00 -43,456.39 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 577,040.08 1,548,590.05 1,592,046.44 (Numerator)
Direct Costs 11,667,423.95 10,615,459.59 10,615,459.59
Rate for 2020-2021 ** 4.95* 14.59* 15.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 386 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 45020 Form R0418
Leland Public School District P.O. Box 498 Leland, MI 49654
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 340,153.78 775,518.63 775,518.63
2016-2017 Fixed Carry Forward 16,100.95 31,755.08 26,993.57
Total Indirect Costs 324,052.83 743,763.55 748,525.06
2016-2017 Direct Costs 6,053,135.94 5,617,771.09 5,617,771.09
2018-2019 Rate 5.35* 13.24* 13.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,841,044.40 6,354,574.76 6,354,574.76
Indirect costs based on rate ** 365,995.88 841,345.70 846,429.36 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 364,167.64 850,637.28 850,637.28
2016-2017 Fixed Carry Forward 16,100.95 31,755.08 26,993.57
Total Indirect Costs 348,066.69 818,882.20 823,643.71
Over/(Under) Recovery 17,929.19 22,463.50 22,785.65
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 364,167.64 850,637.28 850,637.28
2020-2021 Fixed Carry Forward 17,929.19 22,463.50 22,785.65 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 346,238.45 828,173.78 827,851.63 (Numerator)
Direct Costs 6,841,044.40 6,354,574.76 6,354,574.76
Rate for 2020-2021 ** 5.06* 13.03* 13.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 387 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 45040 Form R0418
Northport Public School District P.O. Box 188 Northport, MI 49670
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 196,427.35 668,640.55 668,640.55
2016-2017 Fixed Carry Forward 25,837.31 0.00 0.00
Total Indirect Costs 170,590.04 668,640.55 668,640.55
2016-2017 Direct Costs 3,385,950.15 2,913,736.95 2,913,736.95
2018-2019 Rate 5.04* 22.95* 22.95**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,608,841.99 3,107,558.76 3,107,558.76
Indirect costs based on rate ** 181,885.64 466,133.81 713,184.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 192,773.47 694,056.70 694,056.70
2016-2017 Fixed Carry Forward 25,837.31 0.00 0.00
Total Indirect Costs 166,936.16 694,056.70 694,056.70
Over/(Under) Recovery 14,949.48 0.00 19,128.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 192,773.47 694,056.70 694,056.70
2020-2021 Fixed Carry Forward 14,949.48 0.00 19,128.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 177,823.99 694,056.70 674,928.66 (Numerator)
Direct Costs 3,608,841.99 3,107,558.76 3,107,558.76
Rate for 2020-2021 ** 4.93* 22.33* 21.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 388 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 45050 Form R0418
Suttons Bay Public Schools 310 Elm Street Suttons Bay, MI 49682
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 290,466.08 937,806.23 937,806.23
2016-2017 Fixed Carry Forward -31,429.68 0.00 -62,477.74
Total Indirect Costs 321,895.76 937,806.23 1,000,283.97
2016-2017 Direct Costs 5,910,909.09 5,263,568.94 5,263,568.94
2018-2019 Rate 5.45* 17.82* 19.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,923,316.68 6,175,577.18 6,175,577.18
Indirect costs based on rate ** 377,320.76 926,336.58 1,173,359.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 287,407.27 1,035,146.77 1,035,146.77
2016-2017 Fixed Carry Forward -31,429.68 0.00 -62,477.74
Total Indirect Costs 318,836.95 1,035,146.77 1,097,624.51
Over/(Under) Recovery 58,483.81 0.00 75,735.15
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 287,407.27 1,035,146.77 1,035,146.77
2020-2021 Fixed Carry Forward 58,483.81 0.00 75,735.15 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 228,923.46 1,035,146.77 959,411.62 (Numerator)
Direct Costs 6,923,316.68 6,175,577.18 6,175,577.18
Rate for 2020-2021 ** 3.31* 16.76* 15.54**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 389 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 45901 Form R0418
Leelanau Montessori Public School Academy 7401 E Duck Lake Road Lake Leelanau, MI 49653
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 42,681.50 115,061.56 115,061.56
2016-2017 Fixed Carry Forward 1,833.34 -9,804.48 -9,079.98
Total Indirect Costs 40,848.16 124,866.04 124,141.54
2016-2017 Direct Costs 795,796.43 723,416.37 723,416.37
2018-2019 Rate 5.13* 17.26* 17.16**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 709,263.09 603,105.29 603,105.29
Indirect costs based on rate ** 36,385.20 90,465.79 103,492.87 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 39,935.28 146,093.08 146,093.08
2016-2017 Fixed Carry Forward 1,833.34 -9,804.48 -9,079.98
Total Indirect Costs 38,101.94 155,897.56 155,173.06
Over/(Under) Recovery -1,716.74 0.00 -51,680.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 39,935.28 146,093.08 146,093.08
2020-2021 Fixed Carry Forward -1,716.74 0.00 -51,680.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 41,652.02 146,093.08 197,773.27 (Numerator)
Direct Costs 709,263.09 603,105.29 603,105.29
Rate for 2020-2021 ** 5.87* 24.22* 32.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 390 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46000 Form R0418
Lenawee ISD 4107 NORTH ADRIAN HWY ADRIAN, MI 49221
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,426,881.70 4,164,838.70 4,164,838.70
2016-2017 Fixed Carry Forward -235,578.91 -276,757.63 -276,630.38
Total Indirect Costs 2,662,460.61 4,441,596.33 4,441,469.08
2016-2017 Direct Costs 36,754,698.84 35,016,741.84 35,016,741.84
2018-2019 Rate 7.24* 12.68* 12.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 38,770,823.91 36,930,797.55 36,930,797.55
Indirect costs based on rate ** 2,807,007.65 4,682,825.13 4,682,825.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,484,858.61 4,324,884.97 4,324,884.97
2016-2017 Fixed Carry Forward -235,578.91 -276,757.63 -276,630.38
Total Indirect Costs 2,720,437.52 4,601,642.60 4,601,515.35
Over/(Under) Recovery 86,570.13 81,182.53 81,309.78
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,484,858.61 4,324,884.97 4,324,884.97
2020-2021 Fixed Carry Forward 86,570.13 81,182.53 81,309.78 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,398,288.48 4,243,702.44 4,243,575.19 (Numerator)
Direct Costs 38,770,823.91 36,930,797.55 36,930,797.55
Rate for 2020-2021 ** 6.19* 11.49* 11.49**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 391 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46010 Form R0418
Adrian Public Schools 785 RIVERSIDE AVE STE 1 ADRIAN, MI 49221
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,532,429.39 4,073,057.80 4,073,057.80
2016-2017 Fixed Carry Forward -195,402.32 0.00 121,908.30
Total Indirect Costs 1,727,831.71 4,073,057.80 3,951,149.50
2016-2017 Direct Costs 31,187,700.97 28,647,072.56 28,647,072.56
2018-2019 Rate 5.54* 14.22* 13.79**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 32,237,708.52 29,514,039.63 29,514,039.63
Indirect costs based on rate ** 1,785,969.05 4,196,896.44 4,069,986.06 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,181,017.49 3,904,686.38 3,904,686.38
2016-2017 Fixed Carry Forward -195,402.32 0.00 121,908.30
Total Indirect Costs 1,376,419.81 3,904,686.38 3,782,778.08
Over/(Under) Recovery 409,549.24 292,210.06 287,207.98
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,181,017.49 3,904,686.38 3,904,686.38
2020-2021 Fixed Carry Forward 409,549.24 292,210.06 287,207.98 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 771,468.25 3,612,476.32 3,617,478.40 (Numerator)
Direct Costs 32,237,708.52 29,514,039.63 29,514,039.63
Rate for 2020-2021 ** 2.39* 12.24* 12.26**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 392 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46020 Form R0418
Addison Community Schools 219 NORTH COMSTOCK ST ADDISON, MI 49220
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 167,757.70 1,053,169.62 1,053,169.62
2016-2017 Fixed Carry Forward 13,572.97 -17,116.37 -14,484.70
Total Indirect Costs 154,184.73 1,070,285.99 1,067,654.32
2016-2017 Direct Costs 7,909,501.72 7,024,089.80 7,024,089.80
2018-2019 Rate 1.95* 15.24* 15.20**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,347,469.52 7,492,603.82 7,492,603.82
Indirect costs based on rate ** 162,775.66 1,123,890.57 1,138,875.78 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 239,435.81 1,094,301.51 1,094,301.51
2016-2017 Fixed Carry Forward 13,572.97 -17,116.37 -14,484.70
Total Indirect Costs 225,862.84 1,111,417.88 1,108,786.21
Over/(Under) Recovery -63,087.18 0.00 30,089.57
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 239,435.81 1,094,301.51 1,094,301.51
2020-2021 Fixed Carry Forward -63,087.18 0.00 30,089.57 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 302,522.99 1,094,301.51 1,064,211.94 (Numerator)
Direct Costs 8,347,469.52 7,492,603.82 7,492,603.82
Rate for 2020-2021 ** 3.62* 14.61* 14.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 393 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46040 Form R0418
Blissfield Community Schools 630 SOUTH LANE ST BLISSFIELD, MI 49228
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 410,765.97 1,187,911.26 1,187,911.26
2016-2017 Fixed Carry Forward -102,385.76 -24,738.45 -25,031.68
Total Indirect Costs 513,151.73 1,212,649.71 1,212,942.94
2016-2017 Direct Costs 10,508,354.64 9,731,209.35 9,731,209.35
2018-2019 Rate 4.88* 12.46* 12.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,881,788.28 9,713,238.89 9,713,238.89
Indirect costs based on rate ** 531,031.27 1,210,269.57 1,210,269.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 479,424.49 1,647,973.88 1,647,973.88
2016-2017 Fixed Carry Forward -102,385.76 -24,738.45 -25,031.68
Total Indirect Costs 581,810.25 1,672,712.33 1,673,005.56
Over/(Under) Recovery -50,778.98 -462,442.76 -462,735.99
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 479,424.49 1,647,973.88 1,647,973.88
2020-2021 Fixed Carry Forward -50,778.98 -462,442.76 -462,735.99 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 530,203.47 2,110,416.64 2,110,709.87 (Numerator)
Direct Costs 10,881,788.28 9,713,238.89 9,713,238.89
Rate for 2020-2021 ** 4.87* 21.73* 21.73**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 394 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46050 Form R0418
Britton Deerfield Schools 201 COLLEGE AVE BRITTON, MI 49229
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 102,259.42 722,375.95 722,375.95
2016-2017 Fixed Carry Forward 39,599.68 44,862.04 44,801.17
Total Indirect Costs 62,659.74 677,513.91 677,574.78
2016-2017 Direct Costs 6,487,627.47 5,867,510.94 5,867,510.94
2018-2019 Rate 0.97* 11.55* 11.55**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,389,010.58 4,786,524.36 4,786,524.36
Indirect costs based on rate ** 52,273.40 552,843.56 552,843.56 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 114,924.76 717,410.98 717,410.98
2016-2017 Fixed Carry Forward 39,599.68 44,862.04 44,801.17
Total Indirect Costs 75,325.08 672,548.94 672,609.81
Over/(Under) Recovery -23,051.68 -119,705.38 -119,766.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 114,924.76 717,410.98 717,410.98
2020-2021 Fixed Carry Forward -23,051.68 -119,705.38 -119,766.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 137,976.44 837,116.36 837,177.23 (Numerator)
Direct Costs 5,389,010.58 4,786,524.36 4,786,524.36
Rate for 2020-2021 ** 2.56* 17.49* 17.49**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 395 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46060 Form R0418
Clinton Community Schools 341 EAST MICHIGAN AVE CLINTON, MI 49236
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 222,672.55 1,155,980.93 1,155,980.93
2016-2017 Fixed Carry Forward -16,997.81 -137,508.65 -137,275.14
Total Indirect Costs 239,670.36 1,293,489.58 1,293,256.07
2016-2017 Direct Costs 9,600,205.54 8,666,897.16 8,666,897.16
2018-2019 Rate 2.50* 14.92* 14.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,580,223.50 9,713,339.71 9,713,339.71
Indirect costs based on rate ** 264,505.59 1,449,230.28 1,449,230.28 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 230,497.21 1,097,381.00 1,097,381.00
2016-2017 Fixed Carry Forward -16,997.81 -137,508.65 -137,275.14
Total Indirect Costs 247,495.02 1,234,889.65 1,234,656.14
Over/(Under) Recovery 17,010.57 214,340.63 214,574.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 230,497.21 1,097,381.00 1,097,381.00
2020-2021 Fixed Carry Forward 17,010.57 214,340.63 214,574.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 213,486.64 883,040.37 882,806.86 (Numerator)
Direct Costs 10,580,223.50 9,713,339.71 9,713,339.71
Rate for 2020-2021 ** 2.02* 9.09* 9.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 396 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46080 Form R0418
Hudson Area Schools 781 NORTH MAPLE GROVE AVE HUDSON, MI 49247
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 286,621.92 1,145,967.85 1,145,967.85
2016-2017 Fixed Carry Forward 18,333.03 95,249.25 95,647.35
Total Indirect Costs 268,288.89 1,050,718.60 1,050,320.50
2016-2017 Direct Costs 9,509,429.92 8,650,083.99 8,650,083.99
2018-2019 Rate 2.82* 12.15* 12.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,736,934.42 9,715,151.17 9,715,151.17
Indirect costs based on rate ** 302,781.55 1,180,390.87 1,179,419.35 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 290,147.22 1,311,930.47 1,311,930.47
2016-2017 Fixed Carry Forward 18,333.03 95,249.25 95,647.35
Total Indirect Costs 271,814.19 1,216,681.22 1,216,283.12
Over/(Under) Recovery 30,967.36 -36,290.35 -36,863.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 290,147.22 1,311,930.47 1,311,930.47
2020-2021 Fixed Carry Forward 30,967.36 -36,290.35 -36,863.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 259,179.86 1,348,220.82 1,348,794.24 (Numerator)
Direct Costs 10,736,934.42 9,715,151.17 9,715,151.17
Rate for 2020-2021 ** 2.41* 13.88* 13.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 397 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46090 Form R0418
Madison School District (Lenawee) 3498 TREAT HWY ADRIAN, MI 49221
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 216,954.27 1,281,349.17 1,281,349.17
2016-2017 Fixed Carry Forward -8,638.53 -18,103.76 -17,448.43
Total Indirect Costs 225,592.80 1,299,452.93 1,298,797.60
2016-2017 Direct Costs 15,983,371.35 14,918,976.45 14,918,976.45
2018-2019 Rate 1.41* 8.71* 8.71**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,025,344.37 15,983,015.64 15,983,015.64
Indirect costs based on rate ** 240,057.36 1,392,120.66 1,392,120.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 220,895.27 1,263,224.00 1,263,224.00
2016-2017 Fixed Carry Forward -8,638.53 -18,103.76 -17,448.43
Total Indirect Costs 229,533.80 1,281,327.76 1,280,672.43
Over/(Under) Recovery 10,523.56 110,792.90 111,448.23
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 220,895.27 1,263,224.00 1,263,224.00
2020-2021 Fixed Carry Forward 10,523.56 110,792.90 111,448.23 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 210,371.71 1,152,431.10 1,151,775.77 (Numerator)
Direct Costs 17,025,344.37 15,983,015.64 15,983,015.64
Rate for 2020-2021 ** 1.24* 7.21* 7.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 398 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46100 Form R0418
Morenci Area Schools 788 COOMER ST MORENCI, MI 49256
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 244,224.32 1,045,178.09 1,045,178.09
2016-2017 Fixed Carry Forward -31,061.25 0.00 -199,186.99
Total Indirect Costs 275,285.57 1,045,178.09 1,244,365.08
2016-2017 Direct Costs 5,911,054.89 5,110,101.12 5,110,101.12
2018-2019 Rate 4.66* 20.45* 24.35**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,442,486.71 5,556,707.78 5,556,707.78
Indirect costs based on rate ** 300,219.88 833,506.17 1,353,058.34 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 279,693.65 1,165,472.58 1,165,472.58
2016-2017 Fixed Carry Forward -31,061.25 0.00 -199,186.99
Total Indirect Costs 310,754.90 1,165,472.58 1,364,659.57
Over/(Under) Recovery -10,535.02 0.00 -11,601.23
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 279,693.65 1,165,472.58 1,165,472.58
2020-2021 Fixed Carry Forward -10,535.02 0.00 -11,601.23 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 290,228.67 1,165,472.58 1,177,073.81 (Numerator)
Direct Costs 6,442,486.71 5,556,707.78 5,556,707.78
Rate for 2020-2021 ** 4.50* 20.97* 21.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 399 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46110 Form R0418
Onsted Community Schools 10109 Slee Rd Onsted, MI 49265
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 368,095.95 1,587,488.06 1,587,488.06
2016-2017 Fixed Carry Forward -16,041.98 -86,584.90 -86,584.90
Total Indirect Costs 384,137.93 1,674,072.96 1,674,072.96
2016-2017 Direct Costs 12,684,383.80 11,464,991.69 11,464,991.69
2018-2019 Rate 3.03* 14.60* 14.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,727,898.77 11,554,122.08 11,554,122.08
Indirect costs based on rate ** 385,655.33 1,686,901.82 1,686,901.82 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 403,439.90 1,577,216.59 1,577,216.59
2016-2017 Fixed Carry Forward -16,041.98 -86,584.90 -86,584.90
Total Indirect Costs 419,481.88 1,663,801.49 1,663,801.49
Over/(Under) Recovery -33,826.55 23,100.33 23,100.33
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 403,439.90 1,577,216.59 1,577,216.59
2020-2021 Fixed Carry Forward -33,826.55 23,100.33 23,100.33 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 437,266.45 1,554,116.26 1,554,116.26 (Numerator)
Direct Costs 12,727,898.77 11,554,122.08 11,554,122.08
Rate for 2020-2021 ** 3.44* 13.45* 13.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 400 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46130 Form R0418
Sand Creek Community Schools 6850 SAND CREEK HWY SAND CREEK, MI 49279
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 97,123.17 854,920.12 854,920.12
2016-2017 Fixed Carry Forward 50,196.08 -64,701.85 -46,685.27
Total Indirect Costs 46,927.09 919,621.97 901,605.39
2016-2017 Direct Costs 7,870,472.62 7,112,675.67 7,112,675.67
2018-2019 Rate 0.60* 12.93* 12.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,221,684.79 7,407,758.50 7,407,758.50
Indirect costs based on rate ** 49,330.11 957,823.17 939,303.78 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 150,622.56 964,548.85 964,548.85
2016-2017 Fixed Carry Forward 50,196.08 -64,701.85 -46,685.27
Total Indirect Costs 100,426.48 1,029,250.70 1,011,234.12
Over/(Under) Recovery -51,096.37 -71,427.53 -71,930.34
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 150,622.56 964,548.85 964,548.85
2020-2021 Fixed Carry Forward -51,096.37 -71,427.53 -71,930.34 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 201,718.93 1,035,976.38 1,036,479.19 (Numerator)
Direct Costs 8,221,684.79 7,407,758.50 7,407,758.50
Rate for 2020-2021 ** 2.45* 13.99* 13.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 401 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 46140 Form R0418
Tecumseh Public Schools 212 NORTH OTTAWA ST TECUMSEH, MI 49286
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 848,289.33 3,341,724.35 3,341,724.35
2016-2017 Fixed Carry Forward 87,165.22 0.00 285,742.23
Total Indirect Costs 761,124.11 3,341,724.35 3,055,982.12
2016-2017 Direct Costs 25,580,004.43 23,086,569.41 23,086,569.41
2018-2019 Rate 2.98* 14.47* 13.24**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,787,242.78 24,729,912.96 24,729,912.96
Indirect costs based on rate ** 828,059.83 3,578,418.41 3,274,240.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 815,084.81 3,872,414.63 3,872,414.63
2016-2017 Fixed Carry Forward 87,165.22 0.00 285,742.23
Total Indirect Costs 727,919.59 3,872,414.63 3,586,672.40
Over/(Under) Recovery 100,140.24 -293,996.22 -312,431.92
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 815,084.81 3,872,414.63 3,872,414.63
2020-2021 Fixed Carry Forward 100,140.24 -293,996.22 -312,431.92 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 714,944.57 4,166,410.85 4,184,846.55 (Numerator)
Direct Costs 27,787,242.78 24,729,912.96 24,729,912.96
Rate for 2020-2021 ** 2.57* 16.85* 16.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 402 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47000 Form R0418
Livingston ESA 1425 WEST GRAND RIVER AVE HOWELL, MI 48843
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,463,052.11 3,117,950.77 3,117,950.77
2016-2017 Fixed Carry Forward 484,386.37 535,409.77 535,409.77
Total Indirect Costs 1,978,665.74 2,582,541.00 2,582,541.00
2016-2017 Direct Costs 39,640,046.24 38,985,147.58 38,985,147.58
2018-2019 Rate 4.99* 6.62* 6.62**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 43,144,577.11 42,457,100.04 42,457,100.04
Indirect costs based on rate ** 2,152,914.40 2,810,660.02 2,810,660.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,707,139.44 3,394,616.51 3,394,616.51
2016-2017 Fixed Carry Forward 484,386.37 535,409.77 535,409.77
Total Indirect Costs 2,222,753.07 2,859,206.74 2,859,206.74
Over/(Under) Recovery -69,838.67 -48,546.72 -48,546.72
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,707,139.44 3,394,616.51 3,394,616.51
2020-2021 Fixed Carry Forward -69,838.67 -48,546.72 -48,546.72 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,776,978.11 3,443,163.23 3,443,163.23 (Numerator)
Direct Costs 43,144,577.11 42,457,100.04 42,457,100.04
Rate for 2020-2021 ** 6.44* 8.11* 8.11**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 403 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47010 Form R0418
Brighton Area Schools 125 S CHURCH ST BRIGHTON, MI 48116
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,733,372.69 6,676,543.57 6,676,543.57
2016-2017 Fixed Carry Forward -6,326.87 -246,916.88 -242,168.91
Total Indirect Costs 1,739,699.56 6,923,460.45 6,918,712.48
2016-2017 Direct Costs 69,497,577.63 64,264,647.16 64,264,647.16
2018-2019 Rate 2.50* 10.77* 10.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 77,096,545.36 71,809,581.01 71,809,581.01
Indirect costs based on rate ** 1,927,413.63 7,733,891.87 7,733,891.87 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,707,259.64 6,701,967.43 6,701,967.43
2016-2017 Fixed Carry Forward -6,326.87 -246,916.88 -242,168.91
Total Indirect Costs 1,713,586.51 6,948,884.31 6,944,136.34
Over/(Under) Recovery 213,827.12 785,007.56 789,755.53
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,707,259.64 6,701,967.43 6,701,967.43
2020-2021 Fixed Carry Forward 213,827.12 785,007.56 789,755.53 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,493,432.52 5,916,959.87 5,912,211.90 (Numerator)
Direct Costs 77,096,545.36 71,809,581.01 71,809,581.01
Rate for 2020-2021 ** 1.94* 8.24* 8.23**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 404 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47030 Form R0418
Fowlerville Community Schools 7677 WEST SHARPE RD STE A FOWLERVILLE, MI 48836
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 947,267.03 3,484,899.98 3,484,899.98
2016-2017 Fixed Carry Forward -19,593.98 -147,759.25 -147,171.37
Total Indirect Costs 966,861.01 3,632,659.23 3,632,071.35
2016-2017 Direct Costs 26,401,029.84 23,863,396.89 23,863,396.89
2018-2019 Rate 3.66* 15.22* 15.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,286,013.69 24,636,994.74 24,636,994.74
Indirect costs based on rate ** 998,668.10 3,695,549.21 3,749,750.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 977,227.27 3,626,246.22 3,626,246.22
2016-2017 Fixed Carry Forward -19,593.98 -147,759.25 -147,171.37
Total Indirect Costs 996,821.25 3,774,005.47 3,773,417.59
Over/(Under) Recovery 1,846.85 0.00 -23,666.99
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 977,227.27 3,626,246.22 3,626,246.22
2020-2021 Fixed Carry Forward 1,846.85 0.00 -23,666.99 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 975,380.42 3,626,246.22 3,649,913.21 (Numerator)
Direct Costs 27,286,013.69 24,636,994.74 24,636,994.74
Rate for 2020-2021 ** 3.57* 14.72* 14.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 405 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47060 Form R0418
Hartland Consolidated Schools 9525 EAST HIGHLAND RD HOWELL, MI 48843
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 855,438.98 5,930,594.73 5,930,594.73
2016-2017 Fixed Carry Forward 427,545.92 216,127.41 214,401.86
Total Indirect Costs 427,893.06 5,714,467.32 5,716,192.87
2016-2017 Direct Costs 49,332,492.49 44,109,450.74 44,109,450.74
2018-2019 Rate 0.87* 12.96* 12.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 51,636,295.42 46,310,003.54 46,310,003.54
Indirect costs based on rate ** 449,235.77 6,001,776.46 6,001,776.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 898,515.53 6,106,498.41 6,106,498.41
2016-2017 Fixed Carry Forward 427,545.92 216,127.41 214,401.86
Total Indirect Costs 470,969.61 5,890,371.00 5,892,096.55
Over/(Under) Recovery -21,733.84 111,405.46 109,679.91
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 898,515.53 6,106,498.41 6,106,498.41
2020-2021 Fixed Carry Forward -21,733.84 111,405.46 109,679.91 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 920,249.37 5,995,092.95 5,996,818.50 (Numerator)
Direct Costs 51,636,295.42 46,310,003.54 46,310,003.54
Rate for 2020-2021 ** 1.78* 12.95* 12.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 406 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47070 Form R0418
Howell Public Schools 411 NORTH HIGHLANDER WAY HOWELL, MI 48843
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,473,046.70 8,040,097.38 8,040,097.38
2016-2017 Fixed Carry Forward 20,399.73 0.00 -66,607.12
Total Indirect Costs 2,452,646.97 8,040,097.38 8,106,704.50
2016-2017 Direct Costs 60,006,632.86 54,297,102.74 54,297,102.74
2018-2019 Rate 4.09* 14.81* 14.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 61,306,031.51 55,134,906.52 55,134,906.52
Indirect costs based on rate ** 2,507,416.69 8,165,479.66 8,231,641.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,441,693.37 8,470,338.92 8,470,338.92
2016-2017 Fixed Carry Forward 20,399.73 0.00 -66,607.12
Total Indirect Costs 2,421,293.64 8,470,338.92 8,536,946.04
Over/(Under) Recovery 86,123.05 -304,859.26 -305,304.50
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,441,693.37 8,470,338.92 8,470,338.92
2020-2021 Fixed Carry Forward 86,123.05 -304,859.26 -305,304.50 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,355,570.32 8,775,198.18 8,775,643.42 (Numerator)
Direct Costs 61,306,031.51 55,134,906.52 55,134,906.52
Rate for 2020-2021 ** 3.84* 15.92* 15.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 407 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47080 Form R0418
Pinckney Community Schools 2130 EAST M 36 PINCKNEY, MI 48169
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,014,792.19 3,910,790.45 3,910,790.45
2016-2017 Fixed Carry Forward 32,331.40 0.00 -11,704.27
Total Indirect Costs 982,460.79 3,910,790.45 3,922,494.72
2016-2017 Direct Costs 27,956,645.63 25,060,647.37 25,060,647.37
2018-2019 Rate 3.51* 15.61* 15.65**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,268,765.57 24,131,100.11 24,131,100.11
Indirect costs based on rate ** 957,133.67 3,619,665.02 3,776,517.17 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,135,203.75 4,272,869.21 4,272,869.21
2016-2017 Fixed Carry Forward 32,331.40 0.00 -11,704.27
Total Indirect Costs 1,102,872.35 4,272,869.21 4,284,573.48
Over/(Under) Recovery -145,738.68 0.00 -508,056.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,135,203.75 4,272,869.21 4,272,869.21
2020-2021 Fixed Carry Forward -145,738.68 0.00 -508,056.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,280,942.43 4,272,869.21 4,780,925.52 (Numerator)
Direct Costs 27,268,765.57 24,131,100.11 24,131,100.11
Rate for 2020-2021 ** 4.70* 17.71* 19.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 408 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47900 Form R0418
Light of the World Academy 550 E. Hamburg Pinckney, MI 48169
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 117,239.00 237,639.00 237,639.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 117,239.00 237,639.00 237,639.00
2016-2017 Direct Costs 1,321,567.00 1,201,167.00 1,201,167.00
2018-2019 Rate 8.87* 19.78* 19.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,697,873.00 1,544,255.00 1,544,255.00
Indirect costs based on rate ** 150,601.34 231,638.25 305,453.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 150,676.00 304,294.00 304,294.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 150,676.00 304,294.00 304,294.00
Over/(Under) Recovery -74.66 0.00 1,159.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 150,676.00 304,294.00 304,294.00
2020-2021 Fixed Carry Forward -74.66 0.00 1,159.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 150,750.66 304,294.00 303,134.36 (Numerator)
Direct Costs 1,697,873.00 1,544,255.00 1,544,255.00
Rate for 2020-2021 ** 8.88* 19.70* 19.63**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 409 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47901 Form R0418
Kensington Woods Schools 9501 Pettys Road Lakeland, MI 48143
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 25,321.10 234,371.26 234,371.26
2016-2017 Fixed Carry Forward 748.34 0.00 0.00
Total Indirect Costs 24,572.76 234,371.26 234,371.26
2016-2017 Direct Costs 1,173,825.27 964,775.11 964,775.11
2018-2019 Rate 2.09* 24.29* 24.29**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,100,383.18 890,578.46 890,578.46
Indirect costs based on rate ** 22,998.01 133,586.77 216,321.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 14,021.38 223,826.10 223,826.10
2016-2017 Fixed Carry Forward 748.34 0.00 0.00
Total Indirect Costs 13,273.04 223,826.10 223,826.10
Over/(Under) Recovery 9,724.97 0.00 -7,504.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 14,021.38 223,826.10 223,826.10
2020-2021 Fixed Carry Forward 9,724.97 0.00 -7,504.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,296.41 223,826.10 231,330.69 (Numerator)
Direct Costs 1,100,383.18 890,578.46 890,578.46
Rate for 2020-2021 ** 0.39* 25.13* 25.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 410 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47902 Form R0418
Charyl Stockwell Academy 9758 EAST HIGHLAND RD HOWELL, MI 48843
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 131,149.00 898,877.00 898,877.00
2016-2017 Fixed Carry Forward 0.00 0.00 42,034.77
Total Indirect Costs 131,149.00 898,877.00 856,842.23
2016-2017 Direct Costs 7,270,399.00 6,502,671.00 6,502,671.00
2018-2019 Rate 1.80* 13.82* 13.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,818,301.01 7,937,286.01 7,937,286.01
Indirect costs based on rate ** 158,729.42 1,096,932.93 1,046,134.30 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 78,989.00 960,004.00 960,004.00
2016-2017 Fixed Carry Forward 0.00 0.00 42,034.77
Total Indirect Costs 78,989.00 960,004.00 917,969.23
Over/(Under) Recovery 79,740.42 136,928.93 128,165.07
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 78,989.00 960,004.00 960,004.00
2020-2021 Fixed Carry Forward 79,740.42 136,928.93 128,165.07 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -751.42 823,075.07 831,838.93 (Numerator)
Direct Costs 8,818,301.01 7,937,286.01 7,937,286.01
Rate for 2020-2021 ** 0.00* 10.37* 10.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 411 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 47903 Form R0418
FlexTech High School 7707 Conference Center Road Brighton, MI 48114
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 100,655.00 319,095.00 319,095.00
2016-2017 Fixed Carry Forward 0.00 0.00 73,391.66
Total Indirect Costs 100,655.00 319,095.00 245,703.34
2016-2017 Direct Costs 1,861,331.00 1,642,891.00 1,642,891.00
2018-2019 Rate 5.41* 19.42* 14.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,858,337.00 1,708,496.00 1,708,496.00
Indirect costs based on rate ** 100,536.03 256,274.40 255,591.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 47,173.00 197,014.00 197,014.00
2016-2017 Fixed Carry Forward 0.00 0.00 73,391.66
Total Indirect Costs 47,173.00 197,014.00 123,622.34
Over/(Under) Recovery 53,363.03 0.00 131,968.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 47,173.00 197,014.00 197,014.00
2020-2021 Fixed Carry Forward 53,363.03 0.00 131,968.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -6,190.03 197,014.00 65,045.34 (Numerator)
Direct Costs 1,858,337.00 1,708,496.00 1,708,496.00
Rate for 2020-2021 ** 0.00* 11.53* 3.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 412 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 48040 Form R0418
Tahquamenon Area Schools 700 NEWBERRY AVE NEWBERRY, MI 49868
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 294,417.75 849,733.53 849,733.53
2016-2017 Fixed Carry Forward 22,094.12 -14,454.78 -14,731.68
Total Indirect Costs 272,323.63 864,188.31 864,465.21
2016-2017 Direct Costs 6,770,356.50 6,215,040.72 6,215,040.72
2018-2019 Rate 4.02* 13.90* 13.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,615,851.20 6,039,782.42 6,039,782.42
Indirect costs based on rate ** 265,957.22 839,529.76 840,133.73 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 322,130.72 898,199.50 898,199.50
2016-2017 Fixed Carry Forward 22,094.12 -14,454.78 -14,731.68
Total Indirect Costs 300,036.60 912,654.28 912,931.18
Over/(Under) Recovery -34,079.38 -73,124.52 -72,797.45
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 322,130.72 898,199.50 898,199.50
2020-2021 Fixed Carry Forward -34,079.38 -73,124.52 -72,797.45 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 356,210.10 971,324.02 970,996.95 (Numerator)
Direct Costs 6,615,851.20 6,039,782.42 6,039,782.42
Rate for 2020-2021 ** 5.38* 16.08* 16.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 413 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 49010 Form R0418
St. Ignace Area Schools W429 PORTAGE ST SAINT IGNACE, MI 49781
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 123,051.45 607,030.85 607,030.85
2016-2017 Fixed Carry Forward -22,891.83 -13,543.07 -13,277.87
Total Indirect Costs 145,943.28 620,573.92 620,308.72
2016-2017 Direct Costs 5,697,298.76 5,213,319.36 5,213,319.36
2018-2019 Rate 2.56* 11.90* 11.90**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,771,804.92 5,194,443.75 5,194,443.75
Indirect costs based on rate ** 147,758.21 618,138.81 618,138.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 87,597.19 664,958.36 664,958.36
2016-2017 Fixed Carry Forward -22,891.83 -13,543.07 -13,277.87
Total Indirect Costs 110,489.02 678,501.43 678,236.23
Over/(Under) Recovery 37,269.19 -60,362.62 -60,097.42
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 87,597.19 664,958.36 664,958.36
2020-2021 Fixed Carry Forward 37,269.19 -60,362.62 -60,097.42 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 50,328.00 725,320.98 725,055.78 (Numerator)
Direct Costs 5,771,804.92 5,194,443.75 5,194,443.75
Rate for 2020-2021 ** 0.87* 13.96* 13.96**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 414 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 49020 Form R0418
Bois Blanc Pines School District P.O. Box 876 Pointe Aux Pins, MI 49775
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 16,066.42 23,468.61 23,468.61
2016-2017 Fixed Carry Forward -8,105.03 0.00 -7,697.87
Total Indirect Costs 24,171.45 23,468.61 31,166.48
2016-2017 Direct Costs 107,103.85 99,701.66 99,701.66
2018-2019 Rate 22.57* 23.54* 31.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 131,593.34 123,059.57 123,059.57
Indirect costs based on rate ** 19,739.00 18,458.94 30,764.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 33,511.44 42,045.21 42,045.21
2016-2017 Fixed Carry Forward -8,105.03 0.00 -7,697.87
Total Indirect Costs 41,616.47 42,045.21 49,743.08
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 33,511.44 42,045.21 42,045.21
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 33,511.44 42,045.21 42,045.21 (Numerator)
Direct Costs 131,593.34 123,059.57 123,059.57
Rate for 2020-2021 ** 25.47* 34.17* 34.17**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 415 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 49040 Form R0418
Les Cheneaux Community Schools P.O. Box 366 Cedarville, MI 49719
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 190,032.91 549,137.62 549,137.62
2016-2017 Fixed Carry Forward 9,261.96 0.00 0.00
Total Indirect Costs 180,770.95 549,137.62 549,137.62
2016-2017 Direct Costs 2,794,318.82 2,435,214.11 2,435,214.11
2018-2019 Rate 6.47* 22.55* 22.55**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,066,012.96 2,669,991.71 2,669,991.71
Indirect costs based on rate ** 198,371.04 400,498.76 602,083.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 207,882.06 603,903.31 603,903.31
2016-2017 Fixed Carry Forward 9,261.96 0.00 0.00
Total Indirect Costs 198,620.10 603,903.31 603,903.31
Over/(Under) Recovery -249.06 0.00 -1,820.18
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 207,882.06 603,903.31 603,903.31
2020-2021 Fixed Carry Forward -249.06 0.00 -1,820.18 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 208,131.12 603,903.31 605,723.49 (Numerator)
Direct Costs 3,066,012.96 2,669,991.71 2,669,991.71
Rate for 2020-2021 ** 6.79* 22.62* 22.69**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 416 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 49055 Form R0418
Engadine Consolidated Schools W13920 MELVILLE ST ENGADINE, MI 49827
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 92,931.02 452,045.91 452,045.91
2016-2017 Fixed Carry Forward 23,033.16 0.00 143,404.11
Total Indirect Costs 69,897.86 452,045.91 308,641.80
2016-2017 Direct Costs 2,866,272.87 2,507,157.98 2,507,157.98
2018-2019 Rate 2.44* 18.03* 12.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,662,389.07 4,251,573.86 4,251,573.86
Indirect costs based on rate ** 113,762.29 637,736.08 523,368.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 172,071.18 582,886.39 582,886.39
2016-2017 Fixed Carry Forward 23,033.16 0.00 143,404.11
Total Indirect Costs 149,038.02 582,886.39 439,482.28
Over/(Under) Recovery -35,275.73 0.00 83,886.46
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 172,071.18 582,886.39 582,886.39
2020-2021 Fixed Carry Forward -35,275.73 0.00 83,886.46 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 207,346.91 582,886.39 498,999.93 (Numerator)
Direct Costs 4,662,389.07 4,251,573.86 4,251,573.86
Rate for 2020-2021 ** 4.45* 13.71* 11.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 417 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 49070 Form R0418
Moran Township School District W1828 GROS CAP RD SAINT IGNACE, MI 49781
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 58,073.33 316,428.68 316,428.68
2016-2017 Fixed Carry Forward 12,939.12 -146,527.58 -146,313.17
Total Indirect Costs 45,134.21 462,956.26 462,741.85
2016-2017 Direct Costs 1,497,791.94 1,239,436.59 1,239,436.59
2018-2019 Rate 3.01* 37.35* 37.33**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,595,980.09 1,405,852.04 1,405,852.04
Indirect costs based on rate ** 48,039.00 210,877.81 351,463.01 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 82,695.38 272,823.43 272,823.43
2016-2017 Fixed Carry Forward 12,939.12 -146,527.58 -146,313.17
Total Indirect Costs 69,756.26 419,351.01 419,136.60
Over/(Under) Recovery -21,717.26 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 82,695.38 272,823.43 272,823.43
2020-2021 Fixed Carry Forward -21,717.26 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 104,412.64 272,823.43 272,823.43 (Numerator)
Direct Costs 1,595,980.09 1,405,852.04 1,405,852.04
Rate for 2020-2021 ** 6.54* 19.41* 19.41**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 418 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 49110 Form R0418
Mackinac Island Public Schools P.O. Box 340 Mackinac Island, MI 49757
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 45,707.68 536,531.10 536,531.10
2016-2017 Fixed Carry Forward 39,849.35 0.00 0.00
Total Indirect Costs 5,858.33 536,531.10 536,531.10
2016-2017 Direct Costs 1,665,711.61 1,174,888.19 1,174,888.19
2018-2019 Rate 0.35* 45.67* 45.67**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,823,442.15 1,395,718.81 1,395,718.81
Indirect costs based on rate ** 6,382.05 209,357.82 348,929.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 63,296.62 491,019.96 491,019.96
2016-2017 Fixed Carry Forward 39,849.35 0.00 0.00
Total Indirect Costs 23,447.27 491,019.96 491,019.96
Over/(Under) Recovery -17,065.22 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 63,296.62 491,019.96 491,019.96
2020-2021 Fixed Carry Forward -17,065.22 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 80,361.84 491,019.96 491,019.96 (Numerator)
Direct Costs 1,823,442.15 1,395,718.81 1,395,718.81
Rate for 2020-2021 ** 4.41* 35.18* 35.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 419 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 49901 Form R0418
Three Lakes Academy W17540 Main Street CURTIS, MI 49820
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 72,823.23 170,133.33 170,133.33
2016-2017 Fixed Carry Forward 17,744.88 0.00 32,686.98
Total Indirect Costs 55,078.35 170,133.33 137,446.35
2016-2017 Direct Costs 1,005,798.84 908,488.74 908,488.74
2018-2019 Rate 5.48* 18.73* 15.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,356,432.40 1,243,361.04 1,243,361.04
Indirect costs based on rate ** 74,332.50 186,504.16 188,120.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 80,961.10 194,032.46 194,032.46
2016-2017 Fixed Carry Forward 17,744.88 0.00 32,686.98
Total Indirect Costs 63,216.22 194,032.46 161,345.48
Over/(Under) Recovery 11,116.28 0.00 26,775.05
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 80,961.10 194,032.46 194,032.46
2020-2021 Fixed Carry Forward 11,116.28 0.00 26,775.05 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 69,844.82 194,032.46 167,257.41 (Numerator)
Direct Costs 1,356,432.40 1,243,361.04 1,243,361.04
Rate for 2020-2021 ** 5.15* 15.61* 13.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 420 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50000 Form R0418
Macomb ISD 44001 GARFIELD RD CLINTON TOWNSHIP, MI 48038
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,670,077.15 11,704,094.79 11,704,094.79
2016-2017 Fixed Carry Forward 78,469.84 1,229,912.33 1,229,912.33
Total Indirect Costs 4,591,607.31 10,474,182.46 10,474,182.46
2016-2017 Direct Costs 130,148,812.52 123,114,794.88 123,114,794.88
2018-2019 Rate 3.53* 8.51* 8.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 127,232,885.07 119,809,986.45 119,809,986.45
Indirect costs based on rate ** 4,491,320.84 10,195,829.85 10,195,829.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,113,063.74 12,535,962.36 12,535,962.36
2016-2017 Fixed Carry Forward 78,469.84 1,229,912.33 1,229,912.33
Total Indirect Costs 5,034,593.90 11,306,050.03 11,306,050.03
Over/(Under) Recovery -543,273.06 -1,110,220.18 -1,110,220.18
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,113,063.74 12,535,962.36 12,535,962.36
2020-2021 Fixed Carry Forward -543,273.06 -1,110,220.18 -1,110,220.18 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,656,336.80 13,646,182.54 13,646,182.54 (Numerator)
Direct Costs 127,232,885.07 119,809,986.45 119,809,986.45
Rate for 2020-2021 ** 4.45* 11.39* 11.39**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 421 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50010 Form R0418
Center Line Public Schools 26400 Arsenal Center Line, MI 48015
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,105,988.54 4,025,718.34 4,025,718.34
2016-2017 Fixed Carry Forward -13,773.83 0.00 544,895.35
Total Indirect Costs 1,119,762.37 4,025,718.34 3,480,822.99
2016-2017 Direct Costs 30,830,924.27 27,911,194.47 27,911,194.47
2018-2019 Rate 3.63* 14.42* 12.47**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 32,319,590.05 29,241,414.49 29,241,414.49
Indirect costs based on rate ** 1,173,201.12 4,216,611.97 3,646,404.39 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,274,338.59 4,352,514.15 4,352,514.15
2016-2017 Fixed Carry Forward -13,773.83 0.00 544,895.35
Total Indirect Costs 1,288,112.42 4,352,514.15 3,807,618.80
Over/(Under) Recovery -114,911.30 -135,902.18 -161,214.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,274,338.59 4,352,514.15 4,352,514.15
2020-2021 Fixed Carry Forward -114,911.30 -135,902.18 -161,214.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,389,249.89 4,488,416.33 4,513,728.56 (Numerator)
Direct Costs 32,319,590.05 29,241,414.49 29,241,414.49
Rate for 2020-2021 ** 4.30* 15.35* 15.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 422 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50020 Form R0418
Eastpointe Community Schools 24685 KELLY RD EASTPOINTE, MI 48021
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,221,727.90 4,374,526.14 4,374,526.14
2016-2017 Fixed Carry Forward -205,711.64 -543,710.80 -538,311.40
Total Indirect Costs 1,427,439.54 4,918,236.94 4,912,837.54
2016-2017 Direct Costs 31,805,119.43 28,652,321.19 28,652,321.19
2018-2019 Rate 4.49* 17.17* 17.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 30,417,564.74 26,979,124.99 26,979,124.99
Indirect costs based on rate ** 1,365,748.66 4,046,868.75 4,626,919.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,288,646.05 4,727,085.80 4,727,085.80
2016-2017 Fixed Carry Forward -205,711.64 -543,710.80 -538,311.40
Total Indirect Costs 1,494,357.69 5,270,796.60 5,265,397.20
Over/(Under) Recovery -128,609.03 0.00 -638,477.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,288,646.05 4,727,085.80 4,727,085.80
2020-2021 Fixed Carry Forward -128,609.03 0.00 -638,477.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,417,255.08 4,727,085.80 5,365,563.06 (Numerator)
Direct Costs 30,417,564.74 26,979,124.99 26,979,124.99
Rate for 2020-2021 ** 4.66* 17.52* 19.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 423 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50030 Form R0418
Roseville Community Schools 18975 CHURCH ST ROSEVILLE, MI 48066
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,049,900.17 7,146,414.13 7,146,414.13
2016-2017 Fixed Carry Forward 43,771.50 0.00 -49,973.54
Total Indirect Costs 2,006,128.67 7,146,414.13 7,196,387.67
2016-2017 Direct Costs 49,922,047.71 44,664,187.75 44,664,187.75
2018-2019 Rate 4.02* 16.00* 16.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 50,560,772.65 45,119,063.01 45,119,063.01
Indirect costs based on rate ** 2,032,543.06 6,767,859.45 7,268,681.05 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,007,262.90 7,273,942.54 7,273,942.54
2016-2017 Fixed Carry Forward 43,771.50 0.00 -49,973.54
Total Indirect Costs 1,963,491.40 7,273,942.54 7,323,916.08
Over/(Under) Recovery 69,051.66 0.00 -55,235.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,007,262.90 7,273,942.54 7,273,942.54
2020-2021 Fixed Carry Forward 69,051.66 0.00 -55,235.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,938,211.24 7,273,942.54 7,329,177.57 (Numerator)
Direct Costs 50,560,772.65 45,119,063.01 45,119,063.01
Rate for 2020-2021 ** 3.83* 16.12* 16.24**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 424 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50040 Form R0418
Anchor Bay School District 5201 COUNTY LINE RD CASCO, MI 48064
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 542,650.69 6,006,245.90 6,006,245.90
2016-2017 Fixed Carry Forward 228,399.62 -52,701.22 -50,415.29
Total Indirect Costs 314,251.07 6,058,947.12 6,056,661.19
2016-2017 Direct Costs 56,852,161.69 51,162,903.80 51,162,903.80
2018-2019 Rate 0.55* 11.84* 11.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 61,030,051.46 54,945,511.97 54,945,511.97
Indirect costs based on rate ** 335,665.28 6,505,548.62 6,505,548.62 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 780,293.57 6,704,524.68 6,704,524.68
2016-2017 Fixed Carry Forward 228,399.62 -52,701.22 -50,415.29
Total Indirect Costs 551,893.95 6,757,225.90 6,754,939.97
Over/(Under) Recovery -216,228.67 -251,677.28 -249,391.35
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 780,293.57 6,704,524.68 6,704,524.68
2020-2021 Fixed Carry Forward -216,228.67 -251,677.28 -249,391.35 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 996,522.24 6,956,201.96 6,953,916.03 (Numerator)
Direct Costs 61,030,051.46 54,945,511.97 54,945,511.97
Rate for 2020-2021 ** 1.63* 12.66* 12.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 425 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50050 Form R0418
Armada Area Schools 74500 BURK ST ARMADA, MI 48005
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 790,433.65 2,389,174.62 2,389,174.62
2016-2017 Fixed Carry Forward -199,307.90 -532,525.28 -501,664.76
Total Indirect Costs 989,741.55 2,921,699.90 2,890,839.38
2016-2017 Direct Costs 15,468,754.44 13,917,911.11 13,917,911.11
2018-2019 Rate 6.40* 20.99* 20.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,635,568.73 15,272,183.60 15,272,183.60
Indirect costs based on rate ** 1,064,676.40 2,290,827.54 3,172,032.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 785,240.58 2,148,625.71 2,148,625.71
2016-2017 Fixed Carry Forward -199,307.90 -532,525.28 -501,664.76
Total Indirect Costs 984,548.48 2,681,150.99 2,650,290.47
Over/(Under) Recovery 80,127.92 0.00 521,742.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 785,240.58 2,148,625.71 2,148,625.71
2020-2021 Fixed Carry Forward 80,127.92 0.00 521,742.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 705,112.66 2,148,625.71 1,626,883.65 (Numerator)
Direct Costs 16,635,568.73 15,272,183.60 15,272,183.60
Rate for 2020-2021 ** 4.24* 14.07* 10.65**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 426 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50070 Form R0418
Clintondale Community Schools 35100 LITTLE MACK AVE CLINTON TOWNSHIP, MI 48035
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 892,528.19 3,115,012.30 3,115,012.30
2016-2017 Fixed Carry Forward -48,238.66 3,084.31 2,903.26
Total Indirect Costs 940,766.85 3,111,927.99 3,112,109.04
2016-2017 Direct Costs 27,833,772.81 25,611,288.70 25,611,288.70
2018-2019 Rate 3.38* 12.15* 12.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 28,787,053.46 26,370,736.05 26,370,736.05
Indirect costs based on rate ** 973,002.41 3,204,044.43 3,204,044.43 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,070,576.73 3,486,894.14 3,486,894.14
2016-2017 Fixed Carry Forward -48,238.66 3,084.31 2,903.26
Total Indirect Costs 1,118,815.39 3,483,809.83 3,483,990.88
Over/(Under) Recovery -145,812.98 -279,765.40 -279,946.45
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,070,576.73 3,486,894.14 3,486,894.14
2020-2021 Fixed Carry Forward -145,812.98 -279,765.40 -279,946.45 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,216,389.71 3,766,659.54 3,766,840.59 (Numerator)
Direct Costs 28,787,053.46 26,370,736.05 26,370,736.05
Rate for 2020-2021 ** 4.23* 14.28* 14.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 427 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50080 Form R0418
Chippewa Valley Schools 19120 CASS AVE CLINTON TOWNSHIP, MI 48038
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,766,405.70 15,905,284.92 15,905,284.92
2016-2017 Fixed Carry Forward 99,046.40 -485,682.99 -482,609.55
Total Indirect Costs 4,667,359.30 16,390,967.91 16,387,894.47
2016-2017 Direct Costs 149,289,432.73 137,918,739.93 137,918,739.93
2018-2019 Rate 3.13* 11.88* 11.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 154,728,611.04 142,986,879.57 142,986,879.57
Indirect costs based on rate ** 4,843,005.53 16,986,841.29 16,986,841.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,088,429.94 16,758,646.23 16,758,646.23
2016-2017 Fixed Carry Forward 99,046.40 -485,682.99 -482,609.55
Total Indirect Costs 4,989,383.54 17,244,329.22 17,241,255.78
Over/(Under) Recovery -146,378.01 -257,487.93 -254,414.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,088,429.94 16,758,646.23 16,758,646.23
2020-2021 Fixed Carry Forward -146,378.01 -257,487.93 -254,414.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,234,807.95 17,016,134.16 17,013,060.72 (Numerator)
Direct Costs 154,728,611.04 142,986,879.57 142,986,879.57
Rate for 2020-2021 ** 3.38* 11.90* 11.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 428 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50090 Form R0418
Fitzgerald Public Schools 23200 RYAN RD WARREN, MI 48091
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,239,392.09 3,828,037.74 3,828,037.74
2016-2017 Fixed Carry Forward -85,317.27 0.00 114,946.29
Total Indirect Costs 1,324,709.36 3,828,037.74 3,713,091.45
2016-2017 Direct Costs 28,385,561.91 25,796,916.26 25,796,916.26
2018-2019 Rate 4.67* 14.84* 14.39**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 28,268,623.04 25,596,483.42 25,596,483.42
Indirect costs based on rate ** 1,320,144.70 3,798,518.14 3,683,333.96 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,528,331.39 4,200,471.01 4,200,471.01
2016-2017 Fixed Carry Forward -85,317.27 0.00 114,946.29
Total Indirect Costs 1,613,648.66 4,200,471.01 4,085,524.72
Over/(Under) Recovery -293,503.96 -401,952.87 -402,190.76
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,528,331.39 4,200,471.01 4,200,471.01
2020-2021 Fixed Carry Forward -293,503.96 -401,952.87 -402,190.76 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,821,835.35 4,602,423.88 4,602,661.77 (Numerator)
Direct Costs 28,268,623.04 25,596,483.42 25,596,483.42
Rate for 2020-2021 ** 6.44* 17.98* 17.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 429 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50100 Form R0418
Fraser Public Schools 33466 GARFIELD RD FRASER, MI 48026
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,467,292.90 6,244,563.59 6,244,563.59
2016-2017 Fixed Carry Forward 202,153.86 202,129.72 199,873.68
Total Indirect Costs 1,265,139.04 6,042,433.87 6,044,689.91
2016-2017 Direct Costs 51,890,659.22 46,928,506.53 46,928,506.53
2018-2019 Rate 2.44* 12.88* 12.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 54,889,288.39 49,598,632.28 49,598,632.28
Indirect costs based on rate ** 1,339,298.64 6,388,303.84 6,388,303.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,620,779.48 6,712,225.59 6,712,225.59
2016-2017 Fixed Carry Forward 202,153.86 202,129.72 199,873.68
Total Indirect Costs 1,418,625.62 6,510,095.87 6,512,351.91
Over/(Under) Recovery -79,326.98 -121,792.03 -124,048.07
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,620,779.48 6,712,225.59 6,712,225.59
2020-2021 Fixed Carry Forward -79,326.98 -121,792.03 -124,048.07 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,700,106.46 6,834,017.62 6,836,273.66 (Numerator)
Direct Costs 54,889,288.39 49,598,632.28 49,598,632.28
Rate for 2020-2021 ** 3.10* 13.78* 13.78**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 430 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50120 Form R0418
Lake Shore Public Schools (Macomb) 28850 HARPER AVE SAINT CLAIR SHORES, MI 48081
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,434,754.48 5,281,823.53 5,281,823.53
2016-2017 Fixed Carry Forward 138,725.36 0.00 241,378.27
Total Indirect Costs 1,296,029.12 5,281,823.53 5,040,445.26
2016-2017 Direct Costs 41,519,734.90 37,672,665.85 37,672,665.85
2018-2019 Rate 3.12* 14.02* 13.38**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 42,046,870.85 37,532,623.29 37,532,623.29
Indirect costs based on rate ** 1,311,862.37 5,262,073.79 5,021,865.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,525,424.47 5,842,909.89 5,842,909.89
2016-2017 Fixed Carry Forward 138,725.36 0.00 241,378.27
Total Indirect Costs 1,386,699.11 5,842,909.89 5,601,531.62
Over/(Under) Recovery -74,836.74 -580,836.10 -579,666.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,525,424.47 5,842,909.89 5,842,909.89
2020-2021 Fixed Carry Forward -74,836.74 -580,836.10 -579,666.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,600,261.21 6,423,745.99 6,422,576.51 (Numerator)
Direct Costs 42,046,870.85 37,532,623.29 37,532,623.29
Rate for 2020-2021 ** 3.81* 17.12* 17.11**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 431 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50130 Form R0418
Lakeview Public Schools (Macomb) 27575 Harper Ave SAINT CLAIR SHORES, MI 48081
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 600,666.39 3,646,556.59 3,646,556.59
2016-2017 Fixed Carry Forward 143,669.29 280,151.92 279,652.31
Total Indirect Costs 456,997.10 3,366,404.67 3,366,904.28
2016-2017 Direct Costs 40,851,294.28 37,701,279.90 37,701,279.90
2018-2019 Rate 1.12* 8.93* 8.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 42,094,549.13 38,622,858.01 38,622,858.01
Indirect costs based on rate ** 471,458.95 3,449,021.22 3,449,021.22 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 796,490.99 4,100,068.38 4,100,068.38
2016-2017 Fixed Carry Forward 143,669.29 280,151.92 279,652.31
Total Indirect Costs 652,821.70 3,819,916.46 3,820,416.07
Over/(Under) Recovery -181,362.75 -370,895.24 -371,394.85
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 796,490.99 4,100,068.38 4,100,068.38
2020-2021 Fixed Carry Forward -181,362.75 -370,895.24 -371,394.85 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 977,853.74 4,470,963.62 4,471,463.23 (Numerator)
Direct Costs 42,094,549.13 38,622,858.01 38,622,858.01
Rate for 2020-2021 ** 2.32* 11.58* 11.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 432 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50140 Form R0418
L'Anse Creuse Public Schools 24076 F.V. Pankow Blvd. Clinton Township, MI 48036
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,008,991.51 13,413,501.89 13,413,501.89
2016-2017 Fixed Carry Forward -761,460.81 -802,280.90 -798,344.84
Total Indirect Costs 4,770,452.32 14,215,782.79 14,211,846.73
2016-2017 Direct Costs 108,162,149.45 98,757,639.07 98,757,639.07
2018-2019 Rate 4.41* 14.39* 14.39**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 109,323,493.23 98,935,507.61 98,935,507.61
Indirect costs based on rate ** 4,821,166.05 14,236,819.55 14,236,819.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,414,807.17 13,594,710.08 13,594,710.08
2016-2017 Fixed Carry Forward -761,460.81 -802,280.90 -798,344.84
Total Indirect Costs 4,176,267.98 14,396,990.98 14,393,054.92
Over/(Under) Recovery 644,898.07 -160,171.43 -156,235.37
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,414,807.17 13,594,710.08 13,594,710.08
2020-2021 Fixed Carry Forward 644,898.07 -160,171.43 -156,235.37 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,769,909.10 13,754,881.51 13,750,945.45 (Numerator)
Direct Costs 109,323,493.23 98,935,507.61 98,935,507.61
Rate for 2020-2021 ** 2.53* 13.90* 13.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 433 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50160 Form R0418
Mount Clemens Community School District 167 CASS AVE MOUNT CLEMENS, MI 48043
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 596,509.61 1,917,937.24 1,917,937.24
2016-2017 Fixed Carry Forward 32,501.08 0.00 0.00
Total Indirect Costs 564,008.53 1,917,937.24 1,917,937.24
2016-2017 Direct Costs 12,940,962.13 11,619,534.50 11,619,534.50
2018-2019 Rate 4.36* 16.51* 16.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,397,192.89 11,705,478.88 11,705,478.88
Indirect costs based on rate ** 584,117.61 1,755,821.83 1,932,574.56 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 601,341.04 2,293,055.05 2,293,055.05
2016-2017 Fixed Carry Forward 32,501.08 0.00 0.00
Total Indirect Costs 568,839.96 2,293,055.05 2,293,055.05
Over/(Under) Recovery 15,277.65 0.00 -360,480.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 601,341.04 2,293,055.05 2,293,055.05
2020-2021 Fixed Carry Forward 15,277.65 0.00 -360,480.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 586,063.39 2,293,055.05 2,653,535.54 (Numerator)
Direct Costs 13,397,192.89 11,705,478.88 11,705,478.88
Rate for 2020-2021 ** 4.37* 19.59* 22.67**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 434 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50170 Form R0418
New Haven Community Schools P.O. Box 482000 New Haven, MI 48048
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 308,188.35 1,610,736.73 1,610,736.73
2016-2017 Fixed Carry Forward -61,219.19 22,928.81 22,282.56
Total Indirect Costs 369,407.54 1,587,807.92 1,588,454.17
2016-2017 Direct Costs 12,303,663.11 11,001,114.73 11,001,114.73
2018-2019 Rate 3.00* 14.43* 14.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,543,590.72 10,848,877.42 10,848,877.42
Indirect costs based on rate ** 376,307.72 1,565,493.01 1,566,577.90 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 491,616.31 2,186,329.61 2,186,329.61
2016-2017 Fixed Carry Forward -61,219.19 22,928.81 22,282.56
Total Indirect Costs 552,835.50 2,163,400.80 2,164,047.05
Over/(Under) Recovery -176,527.78 -597,907.79 -597,469.15
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 491,616.31 2,186,329.61 2,186,329.61
2020-2021 Fixed Carry Forward -176,527.78 -597,907.79 -597,469.15 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 668,144.09 2,784,237.40 2,783,798.76 (Numerator)
Direct Costs 12,543,590.72 10,848,877.42 10,848,877.42
Rate for 2020-2021 ** 5.33* 25.66* 25.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 435 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50180 Form R0418
Richmond Community Schools 35276 Division Rd Richmond, MI 48062
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 430,228.38 1,451,892.69 1,451,892.69
2016-2017 Fixed Carry Forward 14,374.28 -8,013.22 -9,084.78
Total Indirect Costs 415,854.10 1,459,905.91 1,460,977.47
2016-2017 Direct Costs 13,250,708.78 12,229,044.47 12,229,044.47
2018-2019 Rate 3.14* 11.94* 11.95**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,034,577.67 12,849,174.87 12,849,174.87
Indirect costs based on rate ** 440,685.74 1,534,191.48 1,535,476.40 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 512,721.04 1,698,123.84 1,698,123.84
2016-2017 Fixed Carry Forward 14,374.28 -8,013.22 -9,084.78
Total Indirect Costs 498,346.76 1,706,137.06 1,707,208.62
Over/(Under) Recovery -57,661.02 -171,945.58 -171,732.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 512,721.04 1,698,123.84 1,698,123.84
2020-2021 Fixed Carry Forward -57,661.02 -171,945.58 -171,732.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 570,382.06 1,870,069.42 1,869,856.06 (Numerator)
Direct Costs 14,034,577.67 12,849,174.87 12,849,174.87
Rate for 2020-2021 ** 4.06* 14.55* 14.55**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 436 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50190 Form R0418
Romeo Community Schools 316 NORTH MAIN ST ROMEO, MI 48065
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,022,143.29 5,308,352.50 5,308,352.50
2016-2017 Fixed Carry Forward -59,605.84 434,032.05 435,259.28
Total Indirect Costs 1,081,749.13 4,874,320.45 4,873,093.22
2016-2017 Direct Costs 49,743,575.16 45,290,110.95 45,290,110.95
2018-2019 Rate 2.17* 10.76* 10.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 51,673,178.67 47,094,592.32 47,094,592.32
Indirect costs based on rate ** 1,121,307.98 5,067,378.13 5,067,378.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,122,875.71 5,502,213.06 5,502,213.06
2016-2017 Fixed Carry Forward -59,605.84 434,032.05 435,259.28
Total Indirect Costs 1,182,481.55 5,068,181.01 5,066,953.78
Over/(Under) Recovery -61,173.57 -802.88 424.35
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,122,875.71 5,502,213.06 5,502,213.06
2020-2021 Fixed Carry Forward -61,173.57 -802.88 424.35 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,184,049.28 5,503,015.94 5,501,788.71 (Numerator)
Direct Costs 51,673,178.67 47,094,592.32 47,094,592.32
Rate for 2020-2021 ** 2.29* 11.69* 11.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 437 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50200 Form R0418
South Lake Schools 23101 STADIUM DR SAINT CLAIR SHORES, MI 48080
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 287,365.21 2,242,825.19 2,242,825.19
2016-2017 Fixed Carry Forward -42,342.80 -182,672.59 -181,889.27
Total Indirect Costs 329,708.01 2,425,497.78 2,424,714.46
2016-2017 Direct Costs 20,005,735.03 18,050,275.05 18,050,275.05
2018-2019 Rate 1.65* 13.44* 13.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,607,159.38 17,559,386.15 17,559,386.15
Indirect costs based on rate ** 323,518.13 2,359,981.50 2,358,225.56 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 286,403.25 2,334,176.48 2,334,176.48
2016-2017 Fixed Carry Forward -42,342.80 -182,672.59 -181,889.27
Total Indirect Costs 328,746.05 2,516,849.07 2,516,065.75
Over/(Under) Recovery -5,227.92 -156,867.57 -157,840.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 286,403.25 2,334,176.48 2,334,176.48
2020-2021 Fixed Carry Forward -5,227.92 -156,867.57 -157,840.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 291,631.17 2,491,044.05 2,492,016.67 (Numerator)
Direct Costs 19,607,159.38 17,559,386.15 17,559,386.15
Rate for 2020-2021 ** 1.49* 14.19* 14.19**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 438 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50210 Form R0418
Utica Community Schools 11303 GREENDALE DR STERLING HEIGHTS, MI 48312
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,381,640.95 21,910,105.01 21,910,105.01
2016-2017 Fixed Carry Forward 700,219.69 1,896,100.34 1,900,756.14
Total Indirect Costs 3,681,421.26 20,014,004.67 20,009,348.87
2016-2017 Direct Costs 267,436,626.38 255,101,635.32 255,101,635.32
2018-2019 Rate 1.38* 7.85* 7.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 260,224,137.69 246,919,610.43 246,919,610.43
Indirect costs based on rate ** 3,591,093.10 19,383,189.42 19,358,497.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,493,886.97 24,472,868.18 24,472,868.18
2016-2017 Fixed Carry Forward 700,219.69 1,896,100.34 1,900,756.14
Total Indirect Costs 3,793,667.28 22,576,767.84 22,572,112.04
Over/(Under) Recovery -202,574.18 -3,193,578.42 -3,213,614.58
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,493,886.97 24,472,868.18 24,472,868.18
2020-2021 Fixed Carry Forward -202,574.18 -3,193,578.42 -3,213,614.58 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,696,461.15 27,666,446.60 27,686,482.76 (Numerator)
Direct Costs 260,224,137.69 246,919,610.43 246,919,610.43
Rate for 2020-2021 ** 1.80* 11.20* 11.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 439 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50220 Form R0418
Van Dyke Public Schools 23500 MAC ARTHUR BLVD WARREN, MI 48089
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,017,090.49 3,964,635.27 3,964,635.27
2016-2017 Fixed Carry Forward 6,220.28 -145,406.11 -161,943.48
Total Indirect Costs 1,010,870.21 4,110,041.38 4,126,578.75
2016-2017 Direct Costs 29,341,664.72 26,394,119.94 26,394,119.94
2018-2019 Rate 3.45* 15.57* 15.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 28,491,471.06 26,048,442.66 26,048,442.66
Indirect costs based on rate ** 982,955.75 3,907,266.40 4,071,371.59 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,100,581.00 3,543,609.40 3,543,609.40
2016-2017 Fixed Carry Forward 6,220.28 -145,406.11 -161,943.48
Total Indirect Costs 1,094,360.72 3,689,015.51 3,705,552.88
Over/(Under) Recovery -111,404.97 0.00 365,818.71
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,100,581.00 3,543,609.40 3,543,609.40
2020-2021 Fixed Carry Forward -111,404.97 0.00 365,818.71 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,211,985.97 3,543,609.40 3,177,790.69 (Numerator)
Direct Costs 28,491,471.06 26,048,442.66 26,048,442.66
Rate for 2020-2021 ** 4.25* 13.60* 12.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 440 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50230 Form R0418
Warren Consolidated Schools 31300 ANITA DRIVE WARREN, MI 48093
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,640,779.25 18,629,647.78 18,629,647.78
2016-2017 Fixed Carry Forward 188,073.07 1,826,072.83 1,826,560.51
Total Indirect Costs 4,452,706.18 16,803,574.95 16,803,087.27
2016-2017 Direct Costs 156,887,503.07 142,702,743.91 142,702,743.91
2018-2019 Rate 2.84* 11.78* 11.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 159,590,219.67 144,612,045.77 144,612,045.77
Indirect costs based on rate ** 4,532,362.24 17,035,298.99 17,020,837.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,102,201.37 19,850,889.98 19,850,889.98
2016-2017 Fixed Carry Forward 188,073.07 1,826,072.83 1,826,560.51
Total Indirect Costs 4,914,128.30 18,024,817.15 18,024,329.47
Over/(Under) Recovery -381,766.06 -989,518.16 -1,003,491.68
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,102,201.37 19,850,889.98 19,850,889.98
2020-2021 Fixed Carry Forward -381,766.06 -989,518.16 -1,003,491.68 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,483,967.43 20,840,408.14 20,854,381.66 (Numerator)
Direct Costs 159,590,219.67 144,612,045.77 144,612,045.77
Rate for 2020-2021 ** 3.44* 14.41* 14.42**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 441 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50240 Form R0418
Warren Woods Public Schools 12900 FRAZHO RD WARREN, MI 48089
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,036,785.94 4,547,171.08 4,547,171.08
2016-2017 Fixed Carry Forward 171,251.76 159,001.98 157,459.54
Total Indirect Costs 865,534.18 4,388,169.10 4,389,711.54
2016-2017 Direct Costs 35,958,515.12 32,270,530.77 32,270,530.77
2018-2019 Rate 2.41* 13.60* 13.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 37,410,456.15 33,565,854.15 33,565,854.15
Indirect costs based on rate ** 901,591.99 4,564,956.16 4,564,956.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,131,114.67 4,804,783.97 4,804,783.97
2016-2017 Fixed Carry Forward 171,251.76 159,001.98 157,459.54
Total Indirect Costs 959,862.91 4,645,781.99 4,647,324.43
Over/(Under) Recovery -58,270.92 -80,825.83 -82,368.27
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,131,114.67 4,804,783.97 4,804,783.97
2020-2021 Fixed Carry Forward -58,270.92 -80,825.83 -82,368.27 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,189,385.59 4,885,609.80 4,887,152.24 (Numerator)
Direct Costs 37,410,456.15 33,565,854.15 33,565,854.15
Rate for 2020-2021 ** 3.18* 14.56* 14.56**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 442 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50901 Form R0418
Macomb Academy 39092 GARFIELD RD CLINTON TOWNSHIP, MI 48038
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 45,952.42 152,957.46 152,957.46
2016-2017 Fixed Carry Forward 0.00 -51,968.60 -51,968.60
Total Indirect Costs 45,952.42 204,926.06 204,926.06
2016-2017 Direct Costs 1,758,825.36 1,651,820.32 1,651,820.32
2018-2019 Rate 2.61* 12.41* 12.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,043,372.98 911,736.06 911,736.06
Indirect costs based on rate ** 27,232.03 113,146.45 113,146.45 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 43,736.80 175,373.72 175,373.72
2016-2017 Fixed Carry Forward 0.00 -51,968.60 -51,968.60
Total Indirect Costs 43,736.80 227,342.32 227,342.32
Over/(Under) Recovery -16,504.77 -114,195.87 -114,195.87
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 43,736.80 175,373.72 175,373.72
2020-2021 Fixed Carry Forward -16,504.77 -114,195.87 -114,195.87 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 60,241.57 289,569.59 289,569.59 (Numerator)
Direct Costs 1,043,372.98 911,736.06 911,736.06
Rate for 2020-2021 ** 5.77* 31.76* 31.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 443 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50902 Form R0418
Conner Creek Academy East 16911 EASTLAND ST ROSEVILLE, MI 48066
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 100,402.00 968,207.00 968,207.00
2016-2017 Fixed Carry Forward 42,910.16 0.00 29,370.09
Total Indirect Costs 57,491.84 968,207.00 938,836.91
2016-2017 Direct Costs 7,365,036.00 6,497,231.00 6,497,231.00
2018-2019 Rate 0.78* 14.90* 14.45**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,159,577.00 7,206,675.00 7,206,675.00
Indirect costs based on rate ** 63,644.70 1,073,794.58 1,041,364.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 89,923.00 1,042,825.00 1,042,825.00
2016-2017 Fixed Carry Forward 42,910.16 0.00 29,370.09
Total Indirect Costs 47,012.84 1,042,825.00 1,013,454.91
Over/(Under) Recovery 16,631.86 30,969.58 27,909.63
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 89,923.00 1,042,825.00 1,042,825.00
2020-2021 Fixed Carry Forward 16,631.86 30,969.58 27,909.63 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 73,291.14 1,011,855.42 1,014,915.37 (Numerator)
Direct Costs 8,159,577.00 7,206,675.00 7,206,675.00
Rate for 2020-2021 ** 0.90* 14.04* 14.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 444 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50903 Form R0418
Huron Academy 11401 METROPOLITAN PKWY STERLING HEIGHTS, MI 48312
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 30,011.00 474,189.00 474,189.00
2016-2017 Fixed Carry Forward 0.00 0.00 224,979.57
Total Indirect Costs 30,011.00 474,189.00 249,209.43
2016-2017 Direct Costs 4,231,766.00 3,787,588.00 3,787,588.00
2018-2019 Rate 0.71* 12.52* 6.58**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,062,811.00 4,608,026.00 4,608,026.00
Indirect costs based on rate ** 35,945.96 576,924.86 303,208.11 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 50,538.00 505,323.00 505,323.00
2016-2017 Fixed Carry Forward 0.00 0.00 224,979.57
Total Indirect Costs 50,538.00 505,323.00 280,343.43
Over/(Under) Recovery -14,592.04 71,601.86 22,864.68
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 50,538.00 505,323.00 505,323.00
2020-2021 Fixed Carry Forward -14,592.04 71,601.86 22,864.68 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 65,130.04 433,721.14 482,458.32 (Numerator)
Direct Costs 5,062,811.00 4,608,026.00 4,608,026.00
Rate for 2020-2021 ** 1.29* 9.41* 10.47**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 445 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50904 Form R0418
Global Preparatory Academy 26200 Ridgemont Roseville, MI 48066
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 79,672.83 317,433.73 317,433.73
2016-2017 Fixed Carry Forward -37,107.38 0.00 -31,526.50
Total Indirect Costs 116,780.21 317,433.73 348,960.23
2016-2017 Direct Costs 1,853,232.01 1,615,471.11 1,615,471.11
2018-2019 Rate 6.30* 19.65* 21.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,507,468.57 1,234,790.85 1,234,790.85
Indirect costs based on rate ** 94,970.52 185,218.63 266,714.82 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 24,374.10 297,051.82 297,051.82
2016-2017 Fixed Carry Forward -37,107.38 0.00 -31,526.50
Total Indirect Costs 61,481.48 297,051.82 328,578.32
Over/(Under) Recovery 33,489.04 0.00 -61,863.50
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 24,374.10 297,051.82 297,051.82
2020-2021 Fixed Carry Forward 33,489.04 0.00 -61,863.50 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -9,114.94 297,051.82 358,915.32 (Numerator)
Direct Costs 1,507,468.57 1,234,790.85 1,234,790.85
Rate for 2020-2021 ** 0.00* 24.06* 29.07**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 446 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50905 Form R0418
Arts Academy in the Woods 32101 Caroline Fraser, MI 48026
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 23,024.04 274,355.17 274,355.17
2016-2017 Fixed Carry Forward -11,656.60 22,227.56 22,227.56
Total Indirect Costs 34,680.64 252,127.61 252,127.61
2016-2017 Direct Costs 2,959,871.09 2,708,539.96 2,708,539.96
2018-2019 Rate 1.17* 9.31* 9.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,210,001.46 2,893,659.31 2,893,659.31
Indirect costs based on rate ** 37,557.02 269,399.68 269,399.68 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 37,702.73 354,044.88 354,044.88
2016-2017 Fixed Carry Forward -11,656.60 22,227.56 22,227.56
Total Indirect Costs 49,359.33 331,817.32 331,817.32
Over/(Under) Recovery -11,802.31 -62,417.64 -62,417.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 37,702.73 354,044.88 354,044.88
2020-2021 Fixed Carry Forward -11,802.31 -62,417.64 -62,417.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 49,505.04 416,462.52 416,462.52 (Numerator)
Direct Costs 3,210,001.46 2,893,659.31 2,893,659.31
Rate for 2020-2021 ** 1.54* 14.39* 14.39**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 447 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50906 Form R0418
Merritt Academy 59900 HAVENRIDGE RD NEW HAVEN, MI 48048
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 49,757.94 444,203.96 444,203.96
2016-2017 Fixed Carry Forward -21,632.00 -63,534.79 -63,534.79
Total Indirect Costs 71,389.94 507,738.75 507,738.75
2016-2017 Direct Costs 4,949,747.28 4,555,301.26 4,555,301.26
2018-2019 Rate 1.44* 11.15* 11.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,631,514.65 5,159,877.69 5,159,877.69
Indirect costs based on rate ** 81,093.81 575,326.36 575,326.36 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 54,859.83 526,496.79 526,496.79
2016-2017 Fixed Carry Forward -21,632.00 -63,534.79 -63,534.79
Total Indirect Costs 76,491.83 590,031.58 590,031.58
Over/(Under) Recovery 4,601.98 -14,705.22 -14,705.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 54,859.83 526,496.79 526,496.79
2020-2021 Fixed Carry Forward 4,601.98 -14,705.22 -14,705.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 50,257.85 541,202.01 541,202.01 (Numerator)
Direct Costs 5,631,514.65 5,159,877.69 5,159,877.69
Rate for 2020-2021 ** 0.89* 10.49* 10.49**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 448 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50908 Form R0418
Mt. Clemens Montessori Academy 1070 HAMPTON RD MOUNT CLEMENS, MI 48043
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 30,054.00 799,953.00 799,953.00
2016-2017 Fixed Carry Forward -6,795.46 0.00 0.00
Total Indirect Costs 36,849.46 799,953.00 799,953.00
2016-2017 Direct Costs 2,857,905.00 2,088,006.00 2,088,006.00
2018-2019 Rate 1.29* 38.31* 38.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,838,955.00 2,166,723.00 2,166,723.00
Indirect costs based on rate ** 36,622.52 325,008.45 541,680.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 36,995.00 709,227.00 709,227.00
2016-2017 Fixed Carry Forward -6,795.46 0.00 0.00
Total Indirect Costs 43,790.46 709,227.00 709,227.00
Over/(Under) Recovery -7,167.94 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 36,995.00 709,227.00 709,227.00
2020-2021 Fixed Carry Forward -7,167.94 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 44,162.94 709,227.00 709,227.00 (Numerator)
Direct Costs 2,838,955.00 2,166,723.00 2,166,723.00
Rate for 2020-2021 ** 1.56* 32.73* 32.73**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 449 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50909 Form R0418
Prevail Academy 353 CASS AVE MOUNT CLEMENS, MI 48043
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 212,746.00 1,438,866.00 1,438,866.00
2016-2017 Fixed Carry Forward -9,336.04 0.00 0.00
Total Indirect Costs 222,082.04 1,438,866.00 1,438,866.00
2016-2017 Direct Costs 5,890,060.00 4,663,940.00 4,663,940.00
2018-2019 Rate 3.77* 30.85* 30.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,319,644.00 4,985,868.00 4,985,868.00
Indirect costs based on rate ** 238,250.58 747,880.20 1,246,467.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 241,311.00 1,575,087.00 1,575,087.00
2016-2017 Fixed Carry Forward -9,336.04 0.00 0.00
Total Indirect Costs 250,647.04 1,575,087.00 1,575,087.00
Over/(Under) Recovery -12,396.46 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 241,311.00 1,575,087.00 1,575,087.00
2020-2021 Fixed Carry Forward -12,396.46 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 253,707.46 1,575,087.00 1,575,087.00 (Numerator)
Direct Costs 6,319,644.00 4,985,868.00 4,985,868.00
Rate for 2020-2021 ** 4.01* 31.59* 31.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 450 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50911 Form R0418
Academy of Warren 13943 EAST 8 MILE RD WARREN, MI 48089
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 66,550.00 633,034.00 633,034.00
2016-2017 Fixed Carry Forward 21,774.46 0.00 191,220.38
Total Indirect Costs 44,775.54 633,034.00 441,813.62
2016-2017 Direct Costs 4,929,927.00 4,363,443.00 4,363,443.00
2018-2019 Rate 0.91* 14.51* 10.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,467,667.00 4,873,905.00 4,873,905.00
Indirect costs based on rate ** 49,755.77 707,203.62 493,726.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 92,897.00 686,659.00 686,659.00
2016-2017 Fixed Carry Forward 21,774.46 0.00 191,220.38
Total Indirect Costs 71,122.54 686,659.00 495,438.62
Over/(Under) Recovery -21,366.77 20,544.62 -1,712.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 92,897.00 686,659.00 686,659.00
2020-2021 Fixed Carry Forward -21,366.77 20,544.62 -1,712.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 114,263.77 666,114.38 688,371.04 (Numerator)
Direct Costs 5,467,667.00 4,873,905.00 4,873,905.00
Rate for 2020-2021 ** 2.09* 13.67* 14.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 451 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50912 Form R0418
Reach Charter Academy 25275 CHIPPENDALE ST ROSEVILLE, MI 48066
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 255,177.00 1,663,624.00 1,663,624.00
2016-2017 Fixed Carry Forward 68,989.07 0.00 0.00
Total Indirect Costs 186,187.93 1,663,624.00 1,663,624.00
2016-2017 Direct Costs 6,529,957.00 5,121,510.00 5,121,510.00
2018-2019 Rate 2.85* 32.48* 32.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,520,660.00 5,099,570.00 5,099,570.00
Indirect costs based on rate ** 185,838.81 764,935.50 1,274,892.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 240,897.00 1,661,987.00 1,661,987.00
2016-2017 Fixed Carry Forward 68,989.07 0.00 0.00
Total Indirect Costs 171,907.93 1,661,987.00 1,661,987.00
Over/(Under) Recovery 13,930.88 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 240,897.00 1,661,987.00 1,661,987.00
2020-2021 Fixed Carry Forward 13,930.88 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 226,966.12 1,661,987.00 1,661,987.00 (Numerator)
Direct Costs 6,520,660.00 5,099,570.00 5,099,570.00
Rate for 2020-2021 ** 3.48* 32.59* 32.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 452 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50913 Form R0418
Noor International Academy 37412 DEQUINDRE RD STERLING HEIGHTS, MI 48310
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 61,942.93 237,634.74 237,634.74
2016-2017 Fixed Carry Forward 0.00 0.00 46,164.68
Total Indirect Costs 61,942.93 237,634.74 191,470.06
2016-2017 Direct Costs 1,808,599.85 1,632,908.04 1,632,908.04
2018-2019 Rate 3.42* 14.55* 11.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,395,161.40 1,281,913.26 1,281,913.26
Indirect costs based on rate ** 47,714.52 186,518.38 150,368.43 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 73,379.91 186,628.05 186,628.05
2016-2017 Fixed Carry Forward 0.00 0.00 46,164.68
Total Indirect Costs 73,379.91 186,628.05 140,463.37
Over/(Under) Recovery -25,665.39 -109.67 9,905.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 73,379.91 186,628.05 186,628.05
2020-2021 Fixed Carry Forward -25,665.39 -109.67 9,905.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 99,045.30 186,737.72 176,722.99 (Numerator)
Direct Costs 1,395,161.40 1,281,913.26 1,281,913.26
Rate for 2020-2021 ** 7.10* 14.57* 13.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 453 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50914 Form R0418
Macomb Montessori Academy 14057 East Nine Mile Road Warren, MI 48089
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 27,618.10 333,797.79 333,797.79
2016-2017 Fixed Carry Forward -4,611.45 0.00 -84,869.33
Total Indirect Costs 32,229.55 333,797.79 418,667.12
2016-2017 Direct Costs 1,631,677.37 1,325,497.68 1,325,497.68
2018-2019 Rate 1.98* 25.18* 31.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,099,466.33 1,751,516.08 1,751,516.08
Indirect costs based on rate ** 41,569.43 262,727.41 437,879.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 30,309.45 378,259.70 378,259.70
2016-2017 Fixed Carry Forward -4,611.45 0.00 -84,869.33
Total Indirect Costs 34,920.90 378,259.70 463,129.03
Over/(Under) Recovery 6,648.53 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 30,309.45 378,259.70 378,259.70
2020-2021 Fixed Carry Forward 6,648.53 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 23,660.92 378,259.70 378,259.70 (Numerator)
Direct Costs 2,099,466.33 1,751,516.08 1,751,516.08
Rate for 2020-2021 ** 1.13* 21.60* 21.60**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 454 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 50915 Form R0418
Rising Stars Academy 23855 Lawrence Center Line, MI 48015
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 25,787.40 100,959.79 100,959.79
2016-2017 Fixed Carry Forward 15,437.09 0.00 2,108.71
Total Indirect Costs 10,350.31 100,959.79 98,851.08
2016-2017 Direct Costs 546,019.79 470,847.40 470,847.40
2018-2019 Rate 1.90* 21.44* 20.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 973,418.30 879,475.07 879,475.07
Indirect costs based on rate ** 18,494.95 131,921.26 184,601.82 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 46,308.55 140,251.78 140,251.78
2016-2017 Fixed Carry Forward 15,437.09 0.00 2,108.71
Total Indirect Costs 30,871.46 140,251.78 138,143.07
Over/(Under) Recovery -12,376.51 0.00 46,458.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 46,308.55 140,251.78 140,251.78
2020-2021 Fixed Carry Forward -12,376.51 0.00 46,458.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 58,685.06 140,251.78 93,793.03 (Numerator)
Direct Costs 973,418.30 879,475.07 879,475.07
Rate for 2020-2021 ** 6.03* 15.95* 10.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 455 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 51000 Form R0418
Manistee ISD 772 EAST PARKDALE AVE MANISTEE, MI 49660
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 606,390.33 828,741.22 828,741.22
2016-2017 Fixed Carry Forward -72,295.41 -77,596.36 -79,281.97
Total Indirect Costs 678,685.74 906,337.58 908,023.19
2016-2017 Direct Costs 5,721,215.19 5,498,864.30 5,498,864.30
2018-2019 Rate 11.86* 16.48* 16.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,769,167.28 5,514,996.30 5,514,996.30
Indirect costs based on rate ** 684,223.24 827,249.45 910,525.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 719,492.89 973,663.87 973,663.87
2016-2017 Fixed Carry Forward -72,295.41 -77,596.36 -79,281.97
Total Indirect Costs 791,788.30 1,051,260.23 1,052,945.84
Over/(Under) Recovery -107,565.06 0.00 -142,419.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 719,492.89 973,663.87 973,663.87
2020-2021 Fixed Carry Forward -107,565.06 0.00 -142,419.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 827,057.95 973,663.87 1,116,083.82 (Numerator)
Direct Costs 5,769,167.28 5,514,996.30 5,514,996.30
Rate for 2020-2021 ** 14.34* 17.65* 20.24**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 456 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 51020 Form R0418
Bear Lake Schools 7748 CODY ST BEAR LAKE, MI 49614
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 142,765.01 409,546.21 409,546.21
2016-2017 Fixed Carry Forward -17,237.13 0.00 -12,268.19
Total Indirect Costs 160,002.14 409,546.21 421,814.40
2016-2017 Direct Costs 2,619,297.40 2,352,516.20 2,352,516.20
2018-2019 Rate 6.11* 17.41* 17.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,919,070.22 2,609,527.48 2,609,527.48
Indirect costs based on rate ** 178,355.19 391,429.12 467,888.28 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 127,508.81 437,051.55 437,051.55
2016-2017 Fixed Carry Forward -17,237.13 0.00 -12,268.19
Total Indirect Costs 144,745.94 437,051.55 449,319.74
Over/(Under) Recovery 33,609.25 0.00 18,568.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 127,508.81 437,051.55 437,051.55
2020-2021 Fixed Carry Forward 33,609.25 0.00 18,568.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 93,899.56 437,051.55 418,483.01 (Numerator)
Direct Costs 2,919,070.22 2,609,527.48 2,609,527.48
Rate for 2020-2021 ** 3.22* 16.75* 16.04**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 457 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 51045 Form R0418
Kaleva Norman Dickson School District 4400 NORTH HIGH BRIDGE RD BRETHREN, MI 49619
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 216,935.79 816,951.11 816,951.11
2016-2017 Fixed Carry Forward -10,118.20 0.00 -41,837.94
Total Indirect Costs 227,053.99 816,951.11 858,789.05
2016-2017 Direct Costs 5,054,722.41 4,454,707.09 4,454,707.09
2018-2019 Rate 4.49* 18.34* 19.28**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,078,946.54 4,534,606.54 4,534,606.54
Indirect costs based on rate ** 228,044.70 680,190.98 874,272.14 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 264,981.85 809,321.85 809,321.85
2016-2017 Fixed Carry Forward -10,118.20 0.00 -41,837.94
Total Indirect Costs 275,100.05 809,321.85 851,159.79
Over/(Under) Recovery -47,055.35 0.00 23,112.35
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 264,981.85 809,321.85 809,321.85
2020-2021 Fixed Carry Forward -47,055.35 0.00 23,112.35 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 312,037.20 809,321.85 786,209.50 (Numerator)
Direct Costs 5,078,946.54 4,534,606.54 4,534,606.54
Rate for 2020-2021 ** 6.14* 17.85* 17.34**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 458 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 51060 Form R0418
Onekama Consolidated Schools 5016 MAIN ST ONEKAMA, MI 49675
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 253,473.76 892,206.02 892,206.02
2016-2017 Fixed Carry Forward -33,071.65 0.00 -98,693.96
Total Indirect Costs 286,545.41 892,206.02 990,899.98
2016-2017 Direct Costs 4,284,224.15 3,645,491.89 3,645,491.89
2018-2019 Rate 6.69* 24.47* 27.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,371,660.76 3,770,538.41 3,770,538.41
Indirect costs based on rate ** 292,464.10 565,580.76 942,634.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 250,276.63 851,398.98 851,398.98
2016-2017 Fixed Carry Forward -33,071.65 0.00 -98,693.96
Total Indirect Costs 283,348.28 851,398.98 950,092.94
Over/(Under) Recovery 9,115.82 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 250,276.63 851,398.98 851,398.98
2020-2021 Fixed Carry Forward 9,115.82 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 241,160.81 851,398.98 851,398.98 (Numerator)
Direct Costs 4,371,660.76 3,770,538.41 3,770,538.41
Rate for 2020-2021 ** 5.52* 22.58* 22.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 459 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 51070 Form R0418
Manistee Area Public Schools 550 MAPLE ST MANISTEE, MI 49660
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 698,669.28 2,002,088.37 2,002,088.37
2016-2017 Fixed Carry Forward 4,259.85 0.00 51,715.75
Total Indirect Costs 694,409.43 2,002,088.37 1,950,372.62
2016-2017 Direct Costs 13,838,132.94 12,534,713.85 12,534,713.85
2018-2019 Rate 5.02* 15.97* 15.56**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,062,880.46 12,700,877.25 12,700,877.25
Indirect costs based on rate ** 705,956.60 1,905,131.59 1,976,256.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 719,411.25 2,081,414.46 2,081,414.46
2016-2017 Fixed Carry Forward 4,259.85 0.00 51,715.75
Total Indirect Costs 715,151.40 2,081,414.46 2,029,698.71
Over/(Under) Recovery -9,194.80 0.00 -53,442.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 719,411.25 2,081,414.46 2,081,414.46
2020-2021 Fixed Carry Forward -9,194.80 0.00 -53,442.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 728,606.05 2,081,414.46 2,134,856.67 (Numerator)
Direct Costs 14,062,880.46 12,700,877.25 12,700,877.25
Rate for 2020-2021 ** 5.18* 16.39* 16.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 460 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 51903 Form R0418
Casman Alternative Academy 225 9TH ST MANISTEE, MI 49660
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 44,679.61 108,265.75 108,265.75
2016-2017 Fixed Carry Forward -3,961.73 0.00 -12,080.16
Total Indirect Costs 48,641.34 108,265.75 120,345.91
2016-2017 Direct Costs 483,427.22 419,841.08 419,841.08
2018-2019 Rate 10.06* 25.79* 28.66**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 495,450.53 432,380.56 432,380.56
Indirect costs based on rate ** 49,842.32 64,857.08 108,095.14 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 49,343.00 112,412.97 112,412.97
2016-2017 Fixed Carry Forward -3,961.73 0.00 -12,080.16
Total Indirect Costs 53,304.73 112,412.97 124,493.13
Over/(Under) Recovery -3,462.41 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 49,343.00 112,412.97 112,412.97
2020-2021 Fixed Carry Forward -3,462.41 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 52,805.41 112,412.97 112,412.97 (Numerator)
Direct Costs 495,450.53 432,380.56 432,380.56
Rate for 2020-2021 ** 10.66* 26.00* 26.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 461 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 51905 Form R0418
Michigan Great Lakes Virtual Academy 1309 MADISON RD MANISTEE, MI 49660
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,399,712.72 1,455,528.99 1,455,528.99
2016-2017 Fixed Carry Forward -365,957.90 -360,853.66 -360,853.66
Total Indirect Costs 1,765,670.62 1,816,382.65 1,816,382.65
2016-2017 Direct Costs 19,995,257.68 19,939,441.41 19,939,441.41
2018-2019 Rate 8.83* 9.11* 9.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 24,237,222.28 23,951,533.27 23,951,533.27
Indirect costs based on rate ** 2,140,146.73 2,181,984.68 2,181,984.68 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,758,335.64 1,973,748.27 1,973,748.27
2016-2017 Fixed Carry Forward -365,957.90 -360,853.66 -360,853.66
Total Indirect Costs 2,124,293.54 2,334,601.93 2,334,601.93
Over/(Under) Recovery 15,853.19 -152,617.25 -152,617.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,758,335.64 1,973,748.27 1,973,748.27
2020-2021 Fixed Carry Forward 15,853.19 -152,617.25 -152,617.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,742,482.45 2,126,365.52 2,126,365.52 (Numerator)
Direct Costs 24,237,222.28 23,951,533.27 23,951,533.27
Rate for 2020-2021 ** 7.19* 8.88* 8.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 462 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52000 Form R0418
Marquette-Alger RESA 321 EAST OHIO ST MARQUETTE, MI 49855
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,169,017.18 2,538,340.49 2,538,340.49
2016-2017 Fixed Carry Forward 0.00 0.00 -310,114.69
Total Indirect Costs 2,169,017.18 2,538,340.49 2,848,455.18
2016-2017 Direct Costs 12,293,762.86 11,924,439.55 11,924,439.55
2018-2019 Rate 17.64* 21.29* 23.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,371,793.11 9,954,206.62 9,954,206.62
Indirect costs based on rate ** 1,555,768.97 1,493,130.99 2,378,059.96 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,506,403.58 2,923,990.07 2,923,990.07
2016-2017 Fixed Carry Forward 0.00 0.00 -310,114.69
Total Indirect Costs 2,506,403.58 2,923,990.07 3,234,104.76
Over/(Under) Recovery 0.00 0.00 -856,044.80
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,506,403.58 2,923,990.07 2,923,990.07
2020-2021 Fixed Carry Forward 0.00 0.00 -856,044.80 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,506,403.58 2,923,990.07 3,780,034.87 (Numerator)
Direct Costs 10,371,793.11 9,954,206.62 9,954,206.62
Rate for 2020-2021 ** 24.17* 29.37* 37.97**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 463 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52015 Form R0418
NICE Community School District 300 SOUTH WESTWOOD DR ISHPEMING, MI 49849
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 193,012.07 1,210,988.96 1,210,988.96
2016-2017 Fixed Carry Forward 5,004.94 143,800.48 143,800.48
Total Indirect Costs 188,007.13 1,067,188.48 1,067,188.48
2016-2017 Direct Costs 12,483,532.77 11,465,555.88 11,465,555.88
2018-2019 Rate 1.51* 9.31* 9.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,010,185.26 11,970,788.93 11,970,788.93
Indirect costs based on rate ** 196,453.80 1,114,480.45 1,114,480.45 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 203,231.57 1,242,627.90 1,242,627.90
2016-2017 Fixed Carry Forward 5,004.94 143,800.48 143,800.48
Total Indirect Costs 198,226.63 1,098,827.42 1,098,827.42
Over/(Under) Recovery -1,772.83 15,653.03 15,653.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 203,231.57 1,242,627.90 1,242,627.90
2020-2021 Fixed Carry Forward -1,772.83 15,653.03 15,653.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 205,004.40 1,226,974.87 1,226,974.87 (Numerator)
Direct Costs 13,010,185.26 11,970,788.93 11,970,788.93
Rate for 2020-2021 ** 1.58* 10.25* 10.25**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 464 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52040 Form R0418
Gwinn Area Community Schools 50 WEST STATE HIGHWAY M35 GWINN, MI 49841
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 368,590.19 1,158,905.26 1,158,905.26
2016-2017 Fixed Carry Forward -44,420.07 6,848.80 6,640.86
Total Indirect Costs 413,010.26 1,152,056.46 1,152,264.40
2016-2017 Direct Costs 10,887,255.29 10,096,940.22 10,096,940.22
2018-2019 Rate 3.79* 11.41* 11.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,912,828.97 10,076,891.92 10,076,891.92
Indirect costs based on rate ** 413,596.22 1,149,773.37 1,149,773.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 406,310.00 1,242,247.05 1,242,247.05
2016-2017 Fixed Carry Forward -44,420.07 6,848.80 6,640.86
Total Indirect Costs 450,730.07 1,235,398.25 1,235,606.19
Over/(Under) Recovery -37,133.85 -85,624.88 -85,832.82
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 406,310.00 1,242,247.05 1,242,247.05
2020-2021 Fixed Carry Forward -37,133.85 -85,624.88 -85,832.82 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 443,443.85 1,327,871.93 1,328,079.87 (Numerator)
Direct Costs 10,912,828.97 10,076,891.92 10,076,891.92
Rate for 2020-2021 ** 4.06* 13.18* 13.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 465 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52090 Form R0418
Negaunee Public Schools 101 SOUTH PIONEER AVE NEGAUNEE, MI 49866
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 403,472.60 1,547,637.66 1,547,637.66
2016-2017 Fixed Carry Forward 1,445.21 50,797.77 50,797.77
Total Indirect Costs 402,027.39 1,496,839.89 1,496,839.89
2016-2017 Direct Costs 14,803,299.61 13,659,134.55 13,659,134.55
2018-2019 Rate 2.72* 10.96* 10.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,141,903.04 14,132,314.34 14,132,314.34
Indirect costs based on rate ** 411,859.76 1,548,901.65 1,548,901.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 433,792.37 1,443,381.07 1,443,381.07
2016-2017 Fixed Carry Forward 1,445.21 50,797.77 50,797.77
Total Indirect Costs 432,347.16 1,392,583.30 1,392,583.30
Over/(Under) Recovery -20,487.40 156,318.35 156,318.35
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 433,792.37 1,443,381.07 1,443,381.07
2020-2021 Fixed Carry Forward -20,487.40 156,318.35 156,318.35 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 454,279.77 1,287,062.72 1,287,062.72 (Numerator)
Direct Costs 15,141,903.04 14,132,314.34 14,132,314.34
Rate for 2020-2021 ** 3.00* 9.11* 9.11**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 466 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52100 Form R0418
Powell Township Schools P.O. Box 160 Big Bay, MI 49808
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 16,554.61 108,627.00 108,627.00
2016-2017 Fixed Carry Forward 833.90 10,678.58 10,666.91
Total Indirect Costs 15,720.71 97,948.42 97,960.09
2016-2017 Direct Costs 1,009,919.26 917,846.87 917,846.87
2018-2019 Rate 1.56* 10.67* 10.67**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,074,120.60 972,899.09 972,899.09
Indirect costs based on rate ** 16,756.28 103,808.33 103,808.33 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 15,362.84 116,584.35 116,584.35
2016-2017 Fixed Carry Forward 833.90 10,678.58 10,666.91
Total Indirect Costs 14,528.94 105,905.77 105,917.44
Over/(Under) Recovery 2,227.34 -2,097.44 -2,109.11
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 15,362.84 116,584.35 116,584.35
2020-2021 Fixed Carry Forward 2,227.34 -2,097.44 -2,109.11 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 13,135.50 118,681.79 118,693.46 (Numerator)
Direct Costs 1,074,120.60 972,899.09 972,899.09
Rate for 2020-2021 ** 1.22* 12.20* 12.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 467 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52110 Form R0418
Republic-Michigamme Schools 227 MAPLE ST REPUBLIC, MI 49879
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 101,957.43 425,724.97 425,724.97
2016-2017 Fixed Carry Forward 10,231.54 0.00 -11,255.90
Total Indirect Costs 91,725.89 425,724.97 436,980.87
2016-2017 Direct Costs 2,316,019.06 1,992,251.52 1,992,251.52
2018-2019 Rate 3.96* 21.37* 21.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,026,035.96 1,749,347.80 1,749,347.80
Indirect costs based on rate ** 80,231.02 262,402.17 383,631.97 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 105,939.06 382,627.22 382,627.22
2016-2017 Fixed Carry Forward 10,231.54 0.00 -11,255.90
Total Indirect Costs 95,707.52 382,627.22 393,883.12
Over/(Under) Recovery -15,476.50 0.00 -10,251.15
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 105,939.06 382,627.22 382,627.22
2020-2021 Fixed Carry Forward -15,476.50 0.00 -10,251.15 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 121,415.56 382,627.22 392,878.37 (Numerator)
Direct Costs 2,026,035.96 1,749,347.80 1,749,347.80
Rate for 2020-2021 ** 5.99* 21.87* 22.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 468 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52160 Form R0418
Wells Township School District P.O. Box 108 Arnold, MI 49819
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 12,876.71 49,449.91 49,449.91
2016-2017 Fixed Carry Forward -2,567.33 0.00 -2,526.23
Total Indirect Costs 15,444.04 49,449.91 51,976.14
2016-2017 Direct Costs 280,079.58 243,506.38 243,506.38
2018-2019 Rate 5.51* 20.31* 21.34**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 345,439.77 310,243.79 310,243.79
Indirect costs based on rate ** 19,033.73 46,536.57 66,206.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 14,605.19 49,801.17 49,801.17
2016-2017 Fixed Carry Forward -2,567.33 0.00 -2,526.23
Total Indirect Costs 17,172.52 49,801.17 52,327.40
Over/(Under) Recovery 1,861.21 0.00 13,878.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 14,605.19 49,801.17 49,801.17
2020-2021 Fixed Carry Forward 1,861.21 0.00 13,878.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 12,743.98 49,801.17 35,922.55 (Numerator)
Direct Costs 345,439.77 310,243.79 310,243.79
Rate for 2020-2021 ** 3.69* 16.05* 11.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 469 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52170 Form R0418
Marquette Area Public Schools 1201 WEST FAIR AVE MARQUETTE, MI 49855
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 985,317.31 4,234,016.59 4,234,016.59
2016-2017 Fixed Carry Forward 110,191.61 -145,273.70 -130,407.01
Total Indirect Costs 875,125.70 4,379,290.29 4,364,423.60
2016-2017 Direct Costs 30,761,956.21 27,349,450.76 27,349,450.76
2018-2019 Rate 2.84* 16.01* 15.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 32,726,907.07 28,962,883.02 28,962,883.02
Indirect costs based on rate ** 929,444.16 4,344,432.45 4,622,476.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 906,017.01 4,493,425.06 4,493,425.06
2016-2017 Fixed Carry Forward 110,191.61 -145,273.70 -130,407.01
Total Indirect Costs 795,825.40 4,638,698.76 4,623,832.07
Over/(Under) Recovery 133,618.76 0.00 -1,355.94
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 906,017.01 4,493,425.06 4,493,425.06
2020-2021 Fixed Carry Forward 133,618.76 0.00 -1,355.94 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 772,398.25 4,493,425.06 4,494,781.00 (Numerator)
Direct Costs 32,726,907.07 28,962,883.02 28,962,883.02
Rate for 2020-2021 ** 2.36* 15.51* 15.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 470 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52180 Form R0418
Ishpeming Public School District No. 1 319 EAST DIVISION ST ISHPEMING, MI 49849
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 229,732.88 951,064.92 951,064.92
2016-2017 Fixed Carry Forward -5,636.81 9,854.98 10,516.43
Total Indirect Costs 235,369.69 941,209.94 940,548.49
2016-2017 Direct Costs 8,065,557.66 7,344,225.62 7,344,225.62
2018-2019 Rate 2.92* 12.82* 12.81**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,397,841.71 7,556,466.58 7,556,466.58
Indirect costs based on rate ** 245,216.98 968,739.02 967,983.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 226,027.81 1,067,402.94 1,067,402.94
2016-2017 Fixed Carry Forward -5,636.81 9,854.98 10,516.43
Total Indirect Costs 231,664.62 1,057,547.96 1,056,886.51
Over/(Under) Recovery 13,552.36 -88,808.94 -88,903.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 226,027.81 1,067,402.94 1,067,402.94
2020-2021 Fixed Carry Forward 13,552.36 -88,808.94 -88,903.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 212,475.45 1,156,211.88 1,156,306.08 (Numerator)
Direct Costs 8,397,841.71 7,556,466.58 7,556,466.58
Rate for 2020-2021 ** 2.53* 15.30* 15.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 471 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 52901 Form R0418
North Star Academy 3030 WRIGHT ST MARQUETTE, MI 49855
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 58,658.60 284,246.42 284,246.42
2016-2017 Fixed Carry Forward -16,676.26 -37,303.77 -37,303.77
Total Indirect Costs 75,334.86 321,550.19 321,550.19
2016-2017 Direct Costs 2,368,982.25 2,143,394.43 2,143,394.43
2018-2019 Rate 3.18* 15.00* 15.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,516,860.55 2,314,345.38 2,314,345.38
Indirect costs based on rate ** 80,036.17 347,151.81 347,151.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 68,143.82 270,658.99 270,658.99
2016-2017 Fixed Carry Forward -16,676.26 -37,303.77 -37,303.77
Total Indirect Costs 84,820.08 307,962.76 307,962.76
Over/(Under) Recovery -4,783.91 39,189.05 39,189.05
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 68,143.82 270,658.99 270,658.99
2020-2021 Fixed Carry Forward -4,783.91 39,189.05 39,189.05 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 72,927.73 231,469.94 231,469.94 (Numerator)
Direct Costs 2,516,860.55 2,314,345.38 2,314,345.38
Rate for 2020-2021 ** 2.90* 10.00* 10.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 472 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 53000 Form R0418
West Shore Educational Service District 2130 WEST US HIGHWAY 10 LUDINGTON, MI 49431
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,597,788.86 2,402,847.75 2,402,847.75
2016-2017 Fixed Carry Forward 77,356.26 151,965.17 151,893.00
Total Indirect Costs 1,520,432.60 2,250,882.58 2,250,954.75
2016-2017 Direct Costs 19,372,163.84 18,567,104.95 18,567,104.95
2018-2019 Rate 7.85* 12.12* 12.12**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,774,675.78 19,147,255.27 19,147,255.27
Indirect costs based on rate ** 1,552,312.05 2,320,647.34 2,320,647.34 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,589,195.64 2,216,616.15 2,216,616.15
2016-2017 Fixed Carry Forward 77,356.26 151,965.17 151,893.00
Total Indirect Costs 1,511,839.38 2,064,650.98 2,064,723.15
Over/(Under) Recovery 40,472.67 255,996.36 255,924.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,589,195.64 2,216,616.15 2,216,616.15
2020-2021 Fixed Carry Forward 40,472.67 255,996.36 255,924.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,548,722.97 1,960,619.79 1,960,691.96 (Numerator)
Direct Costs 19,774,675.78 19,147,255.27 19,147,255.27
Rate for 2020-2021 ** 7.83* 10.24* 10.24**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 473 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 53010 Form R0418
Mason County Central Schools 300 WEST BROADWAY AVE SCOTTVILLE, MI 49454
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 377,129.73 1,370,285.98 1,370,285.98
2016-2017 Fixed Carry Forward 17,463.46 114,536.42 114,536.42
Total Indirect Costs 359,666.27 1,255,749.56 1,255,749.56
2016-2017 Direct Costs 12,103,663.77 11,110,507.52 11,110,507.52
2018-2019 Rate 2.97* 11.30* 11.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,052,349.89 11,957,019.03 11,957,019.03
Indirect costs based on rate ** 387,654.79 1,351,143.15 1,351,143.15 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 423,498.78 1,518,829.64 1,518,829.64
2016-2017 Fixed Carry Forward 17,463.46 114,536.42 114,536.42
Total Indirect Costs 406,035.32 1,404,293.22 1,404,293.22
Over/(Under) Recovery -18,380.53 -53,150.07 -53,150.07
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 423,498.78 1,518,829.64 1,518,829.64
2020-2021 Fixed Carry Forward -18,380.53 -53,150.07 -53,150.07 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 441,879.31 1,571,979.71 1,571,979.71 (Numerator)
Direct Costs 13,052,349.89 11,957,019.03 11,957,019.03
Rate for 2020-2021 ** 3.39* 13.15* 13.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 474 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 53020 Form R0418
Mason County Eastern Schools 18 SOUTH MAIN ST CUSTER, MI 49405
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 128,682.33 473,564.75 473,564.75
2016-2017 Fixed Carry Forward 3,036.63 11,116.12 12,207.22
Total Indirect Costs 125,645.70 462,448.63 461,357.53
2016-2017 Direct Costs 4,573,574.99 4,228,692.57 4,228,692.57
2018-2019 Rate 2.75* 10.94* 10.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,219,252.24 3,894,837.76 3,894,837.76
Indirect costs based on rate ** 116,029.44 426,095.25 424,926.80 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 135,083.62 459,498.10 459,498.10
2016-2017 Fixed Carry Forward 3,036.63 11,116.12 12,207.22
Total Indirect Costs 132,046.99 448,381.98 447,290.88
Over/(Under) Recovery -16,017.55 -22,286.73 -22,364.08
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 135,083.62 459,498.10 459,498.10
2020-2021 Fixed Carry Forward -16,017.55 -22,286.73 -22,364.08 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 151,101.17 481,784.83 481,862.18 (Numerator)
Direct Costs 4,219,252.24 3,894,837.76 3,894,837.76
Rate for 2020-2021 ** 3.58* 12.37* 12.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 475 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 53040 Form R0418
Ludington Area School District 809 EAST TINKHAM AVE LUDINGTON, MI 49431
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 517,731.50 2,144,083.13 2,144,083.13
2016-2017 Fixed Carry Forward -54,313.78 -161,057.59 -161,057.59
Total Indirect Costs 572,045.28 2,305,140.72 2,305,140.72
2016-2017 Direct Costs 20,253,701.54 18,627,349.91 18,627,349.91
2018-2019 Rate 2.82* 12.38* 12.38**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 21,338,688.09 19,693,716.21 19,693,716.21
Indirect costs based on rate ** 601,751.00 2,438,082.07 2,438,082.07 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 469,492.70 2,114,464.58 2,114,464.58
2016-2017 Fixed Carry Forward -54,313.78 -161,057.59 -161,057.59
Total Indirect Costs 523,806.48 2,275,522.17 2,275,522.17
Over/(Under) Recovery 77,944.52 162,559.90 162,559.90
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 469,492.70 2,114,464.58 2,114,464.58
2020-2021 Fixed Carry Forward 77,944.52 162,559.90 162,559.90 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 391,548.18 1,951,904.68 1,951,904.68 (Numerator)
Direct Costs 21,338,688.09 19,693,716.21 19,693,716.21
Rate for 2020-2021 ** 1.83* 9.91* 9.91**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 476 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 53901 Form R0418
Gateway To Success Academy 526 N SCOTTVILLE RD SCOTTVILLE, MI 49454
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 105,533.40 184,214.62 184,214.62
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 105,533.40 184,214.62 184,214.62
2016-2017 Direct Costs 1,715,308.30 1,636,627.08 1,636,627.08
2018-2019 Rate 6.15* 11.26* 11.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,154,362.98 1,017,907.07 1,017,907.07
Indirect costs based on rate ** 70,993.32 114,616.34 114,616.34 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 86,659.76 223,115.67 223,115.67
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 86,659.76 223,115.67 223,115.67
Over/(Under) Recovery -15,666.44 -108,499.33 -108,499.33
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 86,659.76 223,115.67 223,115.67
2020-2021 Fixed Carry Forward -15,666.44 -108,499.33 -108,499.33 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 102,326.20 331,615.00 331,615.00 (Numerator)
Direct Costs 1,154,362.98 1,017,907.07 1,017,907.07
Rate for 2020-2021 ** 8.86* 32.58* 32.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 477 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 54000 Form R0418
Mecosta-Osceola ISD 15760 190TH AVE BIG RAPIDS, MI 49307
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,329,373.51 2,285,863.43 2,285,863.43
2016-2017 Fixed Carry Forward -72,750.13 0.00 -146,238.80
Total Indirect Costs 1,402,123.64 2,285,863.43 2,432,102.23
2016-2017 Direct Costs 18,194,568.16 17,238,078.24 17,238,078.24
2018-2019 Rate 7.71* 13.26* 14.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,773,562.79 18,685,004.54 18,685,004.54
Indirect costs based on rate ** 1,524,541.69 2,477,631.60 2,636,454.14 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,544,589.96 2,633,148.21 2,633,148.21
2016-2017 Fixed Carry Forward -72,750.13 0.00 -146,238.80
Total Indirect Costs 1,617,340.09 2,633,148.21 2,779,387.01
Over/(Under) Recovery -92,798.40 -155,516.61 -142,932.87
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,544,589.96 2,633,148.21 2,633,148.21
2020-2021 Fixed Carry Forward -92,798.40 -155,516.61 -142,932.87 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,637,388.36 2,788,664.82 2,776,081.08 (Numerator)
Direct Costs 19,773,562.79 18,685,004.54 18,685,004.54
Rate for 2020-2021 ** 8.28* 14.92* 14.86**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 478 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 54010 Form R0418
Big Rapids Public Schools 21034 15 MILE RD BIG RAPIDS, MI 49307
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 644,613.42 2,434,573.07 2,434,573.07
2016-2017 Fixed Carry Forward -32,171.69 0.00 -87,735.48
Total Indirect Costs 676,785.11 2,434,573.07 2,522,308.55
2016-2017 Direct Costs 17,051,045.73 15,261,086.08 15,261,086.08
2018-2019 Rate 3.97* 15.95* 16.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,999,830.75 17,007,551.10 17,007,551.10
Indirect costs based on rate ** 754,293.28 2,551,132.67 2,811,348.20 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 715,227.81 2,707,507.46 2,707,507.46
2016-2017 Fixed Carry Forward -32,171.69 0.00 -87,735.48
Total Indirect Costs 747,399.50 2,707,507.46 2,795,242.94
Over/(Under) Recovery 6,893.78 0.00 16,105.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 715,227.81 2,707,507.46 2,707,507.46
2020-2021 Fixed Carry Forward 6,893.78 0.00 16,105.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 708,334.03 2,707,507.46 2,691,402.20 (Numerator)
Direct Costs 18,999,830.75 17,007,551.10 17,007,551.10
Rate for 2020-2021 ** 3.73* 15.92* 15.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 479 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 54025 Form R0418
Chippewa Hills School District 3226 ARTHUR RD REMUS, MI 49340
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 579,045.55 2,051,173.34 2,051,173.34
2016-2017 Fixed Carry Forward 22,268.05 21,345.88 21,839.11
Total Indirect Costs 556,777.50 2,029,827.46 2,029,334.23
2016-2017 Direct Costs 18,890,557.66 17,418,429.87 17,418,429.87
2018-2019 Rate 2.95* 11.65* 11.65**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,681,122.56 18,182,154.09 18,182,154.09
Indirect costs based on rate ** 580,593.12 2,118,220.95 2,118,220.95 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 704,695.96 2,203,664.43 2,203,664.43
2016-2017 Fixed Carry Forward 22,268.05 21,345.88 21,839.11
Total Indirect Costs 682,427.91 2,182,318.55 2,181,825.32
Over/(Under) Recovery -101,834.79 -64,097.60 -63,604.37
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 704,695.96 2,203,664.43 2,203,664.43
2020-2021 Fixed Carry Forward -101,834.79 -64,097.60 -63,604.37 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 806,530.75 2,267,762.03 2,267,268.80 (Numerator)
Direct Costs 19,681,122.56 18,182,154.09 18,182,154.09
Rate for 2020-2021 ** 4.10* 12.47* 12.47**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 480 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 54040 Form R0418
Morley Stanwood Community Schools 4700 NORTHLAND DR MORLEY, MI 49336
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 316,128.04 976,421.50 976,421.50
2016-2017 Fixed Carry Forward -12,637.48 -35,337.06 -35,103.70
Total Indirect Costs 328,765.52 1,011,758.56 1,011,525.20
2016-2017 Direct Costs 11,170,307.44 10,510,013.98 10,510,013.98
2018-2019 Rate 2.94* 9.63* 9.62**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,842,916.42 11,068,708.50 11,068,708.50
Indirect costs based on rate ** 348,181.74 1,065,916.63 1,064,809.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 318,216.44 1,092,424.36 1,092,424.36
2016-2017 Fixed Carry Forward -12,637.48 -35,337.06 -35,103.70
Total Indirect Costs 330,853.92 1,127,761.42 1,127,528.06
Over/(Under) Recovery 17,327.82 -61,844.79 -62,718.30
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 318,216.44 1,092,424.36 1,092,424.36
2020-2021 Fixed Carry Forward 17,327.82 -61,844.79 -62,718.30 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 300,888.62 1,154,269.15 1,155,142.66 (Numerator)
Direct Costs 11,842,916.42 11,068,708.50 11,068,708.50
Rate for 2020-2021 ** 2.54* 10.43* 10.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 481 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 54901 Form R0418
Crossroads Charter Academy 215 NORTH STATE ST BIG RAPIDS, MI 49307
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 352,378.72 869,450.12 869,450.12
2016-2017 Fixed Carry Forward 74,694.56 0.00 0.00
Total Indirect Costs 277,684.16 869,450.12 869,450.12
2016-2017 Direct Costs 4,534,249.66 4,017,178.26 4,017,178.26
2018-2019 Rate 6.12* 21.64* 21.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,352,621.45 3,851,910.78 3,851,910.78
Indirect costs based on rate ** 266,380.43 577,786.62 833,553.49 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 325,553.40 826,264.07 826,264.07
2016-2017 Fixed Carry Forward 74,694.56 0.00 0.00
Total Indirect Costs 250,858.84 826,264.07 826,264.07
Over/(Under) Recovery 15,521.59 0.00 7,289.42
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 325,553.40 826,264.07 826,264.07
2020-2021 Fixed Carry Forward 15,521.59 0.00 7,289.42 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 310,031.81 826,264.07 818,974.65 (Numerator)
Direct Costs 4,352,621.45 3,851,910.78 3,851,910.78
Rate for 2020-2021 ** 7.12* 21.45* 21.26**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 482 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 55000 Form R0418
Menominee ISD 1201 41ST AVE MENOMINEE, MI 49858
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 705,312.32 807,493.64 807,493.64
2016-2017 Fixed Carry Forward 0.00 0.00 -36,111.83
Total Indirect Costs 705,312.32 807,493.64 843,605.47
2016-2017 Direct Costs 3,865,861.01 3,763,679.69 3,763,679.69
2018-2019 Rate 18.24* 21.45* 22.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,329,038.78 4,219,171.35 4,219,171.35
Indirect costs based on rate ** 649,355.82 632,875.70 945,516.30 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 472,064.01 581,931.44 581,931.44
2016-2017 Fixed Carry Forward 0.00 0.00 -36,111.83
Total Indirect Costs 472,064.01 581,931.44 618,043.27
Over/(Under) Recovery 0.00 0.00 327,473.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 472,064.01 581,931.44 581,931.44
2020-2021 Fixed Carry Forward 0.00 0.00 327,473.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 472,064.01 581,931.44 254,458.41 (Numerator)
Direct Costs 4,329,038.78 4,219,171.35 4,219,171.35
Rate for 2020-2021 ** 10.90* 13.79* 6.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 483 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 55010 Form R0418
Carney-Nadeau Public Schools P.O. Box 68 Carney, MI 49812
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 88,945.60 298,386.38 298,386.38
2016-2017 Fixed Carry Forward 1,137.48 25,144.57 25,088.01
Total Indirect Costs 87,808.12 273,241.81 273,298.37
2016-2017 Direct Costs 2,863,267.43 2,653,826.65 2,653,826.65
2018-2019 Rate 3.07* 10.30* 10.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,081,524.77 2,841,302.83 2,841,302.83
Indirect costs based on rate ** 94,602.81 292,654.19 292,654.19 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 147,440.33 387,662.27 387,662.27
2016-2017 Fixed Carry Forward 1,137.48 25,144.57 25,088.01
Total Indirect Costs 146,302.85 362,517.70 362,574.26
Over/(Under) Recovery -51,700.04 -69,863.51 -69,920.07
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 147,440.33 387,662.27 387,662.27
2020-2021 Fixed Carry Forward -51,700.04 -69,863.51 -69,920.07 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 199,140.37 457,525.78 457,582.34 (Numerator)
Direct Costs 3,081,524.77 2,841,302.83 2,841,302.83
Rate for 2020-2021 ** 6.46* 16.10* 16.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 484 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 55100 Form R0418
Menominee Area Public Schools 1230 13TH ST MENOMINEE, MI 49858
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 524,504.41 1,722,945.87 1,722,945.87
2016-2017 Fixed Carry Forward 8,587.94 0.00 -15,963.10
Total Indirect Costs 515,916.47 1,722,945.87 1,738,908.97
2016-2017 Direct Costs 12,566,608.73 11,368,167.27 11,368,167.27
2018-2019 Rate 4.11* 15.16* 15.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,192,254.67 11,000,429.88 11,000,429.88
Indirect costs based on rate ** 501,101.67 1,650,064.48 1,683,065.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 609,639.24 1,801,464.03 1,801,464.03
2016-2017 Fixed Carry Forward 8,587.94 0.00 -15,963.10
Total Indirect Costs 601,051.30 1,801,464.03 1,817,427.13
Over/(Under) Recovery -99,949.63 0.00 -134,361.36
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 609,639.24 1,801,464.03 1,801,464.03
2020-2021 Fixed Carry Forward -99,949.63 0.00 -134,361.36 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 709,588.87 1,801,464.03 1,935,825.39 (Numerator)
Direct Costs 12,192,254.67 11,000,429.88 11,000,429.88
Rate for 2020-2021 ** 5.82* 16.38* 17.60**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 485 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 55115 Form R0418
North Central Area Schools W5465 E 3RD ST HERMANSVILLE, MI 49847
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,367.53 402,019.11 402,019.11
2016-2017 Fixed Carry Forward 413.87 -63,682.16 -63,682.16
Total Indirect Costs 2,953.66 465,701.27 465,701.27
2016-2017 Direct Costs 3,745,571.49 3,346,919.91 3,346,919.91
2018-2019 Rate 0.08* 13.91* 13.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,669,093.22 3,323,668.10 3,323,668.10
Indirect costs based on rate ** 2,935.27 462,322.23 462,322.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,761.89 354,187.01 354,187.01
2016-2017 Fixed Carry Forward 413.87 -63,682.16 -63,682.16
Total Indirect Costs 8,348.02 417,869.17 417,869.17
Over/(Under) Recovery -5,412.75 44,453.06 44,453.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,761.89 354,187.01 354,187.01
2020-2021 Fixed Carry Forward -5,412.75 44,453.06 44,453.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 14,174.64 309,733.95 309,733.95 (Numerator)
Direct Costs 3,669,093.22 3,323,668.10 3,323,668.10
Rate for 2020-2021 ** 0.39* 9.32* 9.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 486 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 55120 Form R0418
Stephenson Area Public Schools P.O. Box 509 Stephenson, MI 49887
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 219,865.00 663,220.70 663,220.70
2016-2017 Fixed Carry Forward -57,520.04 -80,478.40 -80,421.90
Total Indirect Costs 277,385.04 743,699.10 743,642.60
2016-2017 Direct Costs 5,039,397.52 4,596,041.82 4,596,041.82
2018-2019 Rate 5.50* 16.18* 16.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,928,154.44 4,460,856.89 4,460,856.89
Indirect costs based on rate ** 271,048.49 669,128.53 721,766.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 201,770.60 669,068.15 669,068.15
2016-2017 Fixed Carry Forward -57,520.04 -80,478.40 -80,421.90
Total Indirect Costs 259,290.64 749,546.55 749,490.05
Over/(Under) Recovery 11,757.85 0.00 -27,723.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 201,770.60 669,068.15 669,068.15
2020-2021 Fixed Carry Forward 11,757.85 0.00 -27,723.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 190,012.75 669,068.15 696,791.56 (Numerator)
Direct Costs 4,928,154.44 4,460,856.89 4,460,856.89
Rate for 2020-2021 ** 3.86* 15.00* 15.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 487 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 55900 Form R0418
Uplift Michigan Academy W526 DIVISION ST STEPHENSON, MI 49887
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 667,378.00 667,378.00 667,378.00
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 0.00 0.00
Total Indirect Costs 0.00 0.00 0.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 0.00 0.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 0.00 0.00 (Numerator)
Direct Costs 667,378.00 667,378.00 667,378.00
Rate for 2020-2021 ** 0.00* 0.00* 0.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 488 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 55901 Form R0418
Nah Tah Wahsh Public School Academy N14911 HANNAHVILLE ROAD B 1 WILSON, MI 49896
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 0.00 0.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 0.00 0.00 0.00
2016-2017 Direct Costs 3,640,263.00 3,640,263.00 3,640,263.00
2018-2019 Rate 0.00* 0.00* 0.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,503,426.00 3,503,426.00 3,503,426.00
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 0.00 0.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 0.00 0.00 0.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 0.00 0.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 0.00 0.00 (Numerator)
Direct Costs 3,503,426.00 3,503,426.00 3,503,426.00
Rate for 2020-2021 ** 0.00* 0.00* 0.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 489 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 56000 Form R0418
Midland County Educational Service Agency 3917 JEFFERSON AVE MIDLAND, MI 48640
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 860,295.95 1,745,088.61 1,745,088.61
2016-2017 Fixed Carry Forward 35,035.28 42,680.24 45,419.02
Total Indirect Costs 825,260.67 1,702,408.37 1,699,669.59
2016-2017 Direct Costs 14,797,390.71 13,912,598.05 13,912,598.05
2018-2019 Rate 5.58* 12.24* 12.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,204,392.25 13,441,714.39 13,441,714.39
Indirect costs based on rate ** 792,605.09 1,645,265.84 1,642,577.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 791,450.30 1,735,883.71 1,735,883.71
2016-2017 Fixed Carry Forward 35,035.28 42,680.24 45,419.02
Total Indirect Costs 756,415.02 1,693,203.47 1,690,464.69
Over/(Under) Recovery 36,190.07 -47,937.63 -47,887.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 791,450.30 1,735,883.71 1,735,883.71
2020-2021 Fixed Carry Forward 36,190.07 -47,937.63 -47,887.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 755,260.23 1,783,821.34 1,783,770.90 (Numerator)
Direct Costs 14,204,392.25 13,441,714.39 13,441,714.39
Rate for 2020-2021 ** 5.32* 13.27* 13.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 490 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 56010 Form R0418
Midland Public Schools 600 EAST CARPENTER ST MIDLAND, MI 48640
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,219,069.19 7,574,829.69 7,574,829.69
2016-2017 Fixed Carry Forward -263,987.55 -509,411.02 -509,411.02
Total Indirect Costs 2,483,056.74 8,084,240.71 8,084,240.71
2016-2017 Direct Costs 72,870,755.54 68,783,555.00 68,783,555.00
2018-2019 Rate 3.41* 11.75* 11.75**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 77,020,905.76 71,328,686.44 71,328,686.44
Indirect costs based on rate ** 2,626,412.89 8,381,120.66 8,381,120.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,269,289.52 7,909,040.59 7,909,040.59
2016-2017 Fixed Carry Forward -263,987.55 -509,411.02 -509,411.02
Total Indirect Costs 2,533,277.07 8,418,451.61 8,418,451.61
Over/(Under) Recovery 93,135.82 -37,330.95 -37,330.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,269,289.52 7,909,040.59 7,909,040.59
2020-2021 Fixed Carry Forward 93,135.82 -37,330.95 -37,330.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,176,153.70 7,946,371.54 7,946,371.54 (Numerator)
Direct Costs 77,020,905.76 71,328,686.44 71,328,686.44
Rate for 2020-2021 ** 2.83* 11.14* 11.14**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 491 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 56020 Form R0418
Bullock Creek School District 1420 SOUTH BADOUR RD MIDLAND, MI 48640
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 270,733.89 1,539,182.31 1,539,182.31
2016-2017 Fixed Carry Forward 27,227.14 -33,396.07 -33,396.07
Total Indirect Costs 243,506.75 1,572,578.38 1,572,578.38
2016-2017 Direct Costs 18,619,355.47 17,350,907.05 17,350,907.05
2018-2019 Rate 1.31* 9.06* 9.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,495,824.31 18,080,767.88 18,080,767.88
Indirect costs based on rate ** 255,395.30 1,638,117.57 1,638,117.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 261,948.83 1,677,005.26 1,677,005.26
2016-2017 Fixed Carry Forward 27,227.14 -33,396.07 -33,396.07
Total Indirect Costs 234,721.69 1,710,401.33 1,710,401.33
Over/(Under) Recovery 20,673.61 -72,283.76 -72,283.76
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 261,948.83 1,677,005.26 1,677,005.26
2020-2021 Fixed Carry Forward 20,673.61 -72,283.76 -72,283.76 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 241,275.22 1,749,289.02 1,749,289.02 (Numerator)
Direct Costs 19,495,824.31 18,080,767.88 18,080,767.88
Rate for 2020-2021 ** 1.24* 9.67* 9.67**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 492 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 56030 Form R0418
Coleman Community Schools 4823 NORTH COLEMAN SCHOOLS DR COLEMAN, MI 48618
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 392,937.21 1,042,615.12 1,042,615.12
2016-2017 Fixed Carry Forward -55,575.11 0.00 -76,742.97
Total Indirect Costs 448,512.32 1,042,615.12 1,119,358.09
2016-2017 Direct Costs 6,410,867.59 5,761,189.68 5,761,189.68
2018-2019 Rate 7.00* 18.10* 19.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,669,825.29 5,954,502.23 5,954,502.23
Indirect costs based on rate ** 466,887.77 893,175.33 1,156,959.78 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 377,972.84 1,093,295.90 1,093,295.90
2016-2017 Fixed Carry Forward -55,575.11 0.00 -76,742.97
Total Indirect Costs 433,547.95 1,093,295.90 1,170,038.87
Over/(Under) Recovery 33,339.82 0.00 -13,079.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 377,972.84 1,093,295.90 1,093,295.90
2020-2021 Fixed Carry Forward 33,339.82 0.00 -13,079.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 344,633.02 1,093,295.90 1,106,374.99 (Numerator)
Direct Costs 6,669,825.29 5,954,502.23 5,954,502.23
Rate for 2020-2021 ** 5.17* 18.36* 18.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 493 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 56050 Form R0418
Meridian Public Schools 3361 NORTH MERIDIAN RD SANFORD, MI 48657
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 469,459.55 1,637,397.90 1,637,397.90
2016-2017 Fixed Carry Forward -59,084.12 -131,259.61 -163,032.50
Total Indirect Costs 528,543.67 1,768,657.51 1,800,430.40
2016-2017 Direct Costs 13,403,017.90 12,235,079.55 12,235,079.55
2018-2019 Rate 3.94* 14.46* 14.72**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,350,938.27 13,278,478.49 13,278,478.49
Indirect costs based on rate ** 565,426.97 1,920,067.99 1,954,592.03 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 538,177.04 1,610,636.82 1,610,636.82
2016-2017 Fixed Carry Forward -59,084.12 -131,259.61 -163,032.50
Total Indirect Costs 597,261.16 1,741,896.43 1,773,669.32
Over/(Under) Recovery -31,834.19 178,171.56 180,922.71
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 538,177.04 1,610,636.82 1,610,636.82
2020-2021 Fixed Carry Forward -31,834.19 178,171.56 180,922.71 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 570,011.23 1,432,465.26 1,429,714.11 (Numerator)
Direct Costs 14,350,938.27 13,278,478.49 13,278,478.49
Rate for 2020-2021 ** 3.97* 10.79* 10.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 494 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 56901 Form R0418
Windover High School 919 SMITH RD MIDLAND, MI 48640
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 77,075.86 189,453.45 189,453.45
2016-2017 Fixed Carry Forward 31,966.66 0.00 128,910.91
Total Indirect Costs 45,109.20 189,453.45 60,542.54
2016-2017 Direct Costs 1,465,967.57 1,353,589.98 1,353,589.98
2018-2019 Rate 3.08* 14.00* 4.47**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,397,716.10 1,270,687.42 1,270,687.42
Indirect costs based on rate ** 43,049.66 177,896.24 56,799.73 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 83,754.33 210,783.01 210,783.01
2016-2017 Fixed Carry Forward 31,966.66 0.00 128,910.91
Total Indirect Costs 51,787.67 210,783.01 81,872.10
Over/(Under) Recovery -8,738.01 -32,886.77 -25,072.37
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 83,754.33 210,783.01 210,783.01
2020-2021 Fixed Carry Forward -8,738.01 -32,886.77 -25,072.37 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 92,492.34 243,669.78 235,855.38 (Numerator)
Direct Costs 1,397,716.10 1,270,687.42 1,270,687.42
Rate for 2020-2021 ** 6.62* 19.18* 18.56**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 495 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 56903 Form R0418
Academic and Career Education Academy 884 EAST ISABELLA RD MIDLAND, MI 48640
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 82,799.19 242,985.48 242,985.48
2016-2017 Fixed Carry Forward -8,948.67 0.00 0.00
Total Indirect Costs 91,747.86 242,985.48 242,985.48
2016-2017 Direct Costs 847,548.26 687,361.97 687,361.97
2018-2019 Rate 10.83* 35.35* 35.35**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 885,875.98 710,990.20 710,990.20
Indirect costs based on rate ** 95,940.37 106,648.53 177,747.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 81,013.56 255,899.34 255,899.34
2016-2017 Fixed Carry Forward -8,948.67 0.00 0.00
Total Indirect Costs 89,962.23 255,899.34 255,899.34
Over/(Under) Recovery 5,978.14 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 81,013.56 255,899.34 255,899.34
2020-2021 Fixed Carry Forward 5,978.14 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 75,035.42 255,899.34 255,899.34 (Numerator)
Direct Costs 885,875.98 710,990.20 710,990.20
Rate for 2020-2021 ** 8.47* 35.99* 35.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 496 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 57020 Form R0418
Lake City Area School District P.O. Box 900 Lake City, MI 49651
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 277,453.09 1,109,308.82 1,109,308.82
2016-2017 Fixed Carry Forward 79,439.29 153,338.70 153,338.70
Total Indirect Costs 198,013.80 955,970.12 955,970.12
2016-2017 Direct Costs 10,786,638.45 9,954,782.72 9,954,782.72
2018-2019 Rate 1.84* 9.60* 9.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,027,090.22 10,983,055.61 10,983,055.61
Indirect costs based on rate ** 221,298.46 1,054,373.34 1,054,373.34 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 286,383.66 1,330,418.27 1,330,418.27
2016-2017 Fixed Carry Forward 79,439.29 153,338.70 153,338.70
Total Indirect Costs 206,944.37 1,177,079.57 1,177,079.57
Over/(Under) Recovery 14,354.09 -122,706.23 -122,706.23
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 286,383.66 1,330,418.27 1,330,418.27
2020-2021 Fixed Carry Forward 14,354.09 -122,706.23 -122,706.23 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 272,029.57 1,453,124.50 1,453,124.50 (Numerator)
Direct Costs 12,027,090.22 10,983,055.61 10,983,055.61
Rate for 2020-2021 ** 2.26* 13.23* 13.23**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 497 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 57030 Form R0418
McBain Rural Agricultural Schools 107 EAST MAPLE ST MC BAIN, MI 49657
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 323,948.42 1,196,267.99 1,196,267.99
2016-2017 Fixed Carry Forward -37,901.54 -125,995.90 -126,244.98
Total Indirect Costs 361,849.96 1,322,263.89 1,322,512.97
2016-2017 Direct Costs 9,180,621.14 8,308,301.57 8,308,301.57
2018-2019 Rate 3.94* 15.91* 15.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,870,506.54 8,913,176.41 8,913,176.41
Indirect costs based on rate ** 388,897.96 1,336,976.46 1,418,977.68 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 370,744.79 1,328,074.92 1,328,074.92
2016-2017 Fixed Carry Forward -37,901.54 -125,995.90 -126,244.98
Total Indirect Costs 408,646.33 1,454,070.82 1,454,319.90
Over/(Under) Recovery -19,748.37 0.00 -35,342.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 370,744.79 1,328,074.92 1,328,074.92
2020-2021 Fixed Carry Forward -19,748.37 0.00 -35,342.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 390,493.16 1,328,074.92 1,363,417.14 (Numerator)
Direct Costs 9,870,506.54 8,913,176.41 8,913,176.41
Rate for 2020-2021 ** 3.96* 14.90* 15.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 498 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58000 Form R0418
Monroe ISD 1101 SOUTH RAISINVILLE RD MONROE, MI 48161
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,534,071.87 3,045,293.17 3,045,293.17
2016-2017 Fixed Carry Forward 193,711.38 1,072,801.07 1,072,801.07
Total Indirect Costs 2,340,360.49 1,972,492.10 1,972,492.10
2016-2017 Direct Costs 36,340,087.90 35,828,866.60 35,828,866.60
2018-2019 Rate 6.44* 5.51* 5.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 39,476,863.43 38,433,242.24 38,433,242.24
Indirect costs based on rate ** 2,542,310.00 2,117,671.65 2,117,671.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,727,845.87 3,771,467.06 3,771,467.06
2016-2017 Fixed Carry Forward 193,711.38 1,072,801.07 1,072,801.07
Total Indirect Costs 2,534,134.49 2,698,665.99 2,698,665.99
Over/(Under) Recovery 8,175.51 -580,994.34 -580,994.34
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,727,845.87 3,771,467.06 3,771,467.06
2020-2021 Fixed Carry Forward 8,175.51 -580,994.34 -580,994.34 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,719,670.36 4,352,461.40 4,352,461.40 (Numerator)
Direct Costs 39,476,863.43 38,433,242.24 38,433,242.24
Rate for 2020-2021 ** 6.89* 11.32* 11.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 499 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58010 Form R0418
Monroe Public Schools P.O. Box 733 Monroe, MI 48162
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,432,273.97 7,993,632.36 7,993,632.36
2016-2017 Fixed Carry Forward -164,070.09 0.00 -46,767.24
Total Indirect Costs 2,596,344.06 7,993,632.36 8,040,399.60
2016-2017 Direct Costs 51,355,253.56 45,630,453.02 45,630,453.02
2018-2019 Rate 5.06* 17.52* 17.62**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 50,296,172.10 44,711,432.45 44,711,432.45
Indirect costs based on rate ** 2,544,986.31 6,706,714.87 7,878,154.40 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,366,219.82 7,800,058.13 7,800,058.13
2016-2017 Fixed Carry Forward -164,070.09 0.00 -46,767.24
Total Indirect Costs 2,530,289.91 7,800,058.13 7,846,825.37
Over/(Under) Recovery 14,696.40 0.00 31,329.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,366,219.82 7,800,058.13 7,800,058.13
2020-2021 Fixed Carry Forward 14,696.40 0.00 31,329.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,351,523.42 7,800,058.13 7,768,729.10 (Numerator)
Direct Costs 50,296,172.10 44,711,432.45 44,711,432.45
Rate for 2020-2021 ** 4.68* 17.45* 17.38**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 500 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58020 Form R0418
Airport Community Schools 11270 GRAFTON RD CARLETON, MI 48117
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 840,226.46 3,384,147.57 3,384,147.57
2016-2017 Fixed Carry Forward -14,987.81 -511,824.03 -443,015.36
Total Indirect Costs 855,214.27 3,895,971.60 3,827,162.93
2016-2017 Direct Costs 22,068,945.28 19,539,615.91 19,539,615.91
2018-2019 Rate 3.88* 19.94* 19.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 23,108,277.49 20,407,292.71 20,407,292.71
Indirect costs based on rate ** 896,601.17 3,061,093.91 3,997,788.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 921,257.63 3,622,242.41 3,622,242.41
2016-2017 Fixed Carry Forward -14,987.81 -511,824.03 -443,015.36
Total Indirect Costs 936,245.44 4,134,066.44 4,065,257.77
Over/(Under) Recovery -39,644.27 0.00 -67,469.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 921,257.63 3,622,242.41 3,622,242.41
2020-2021 Fixed Carry Forward -39,644.27 0.00 -67,469.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 960,901.90 3,622,242.41 3,689,711.54 (Numerator)
Direct Costs 23,108,277.49 20,407,292.71 20,407,292.71
Rate for 2020-2021 ** 4.16* 17.75* 18.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 501 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58030 Form R0418
Bedford Public Schools 1623 WEST STERNS RD TEMPERANCE, MI 48182
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,535,638.69 5,199,730.21 5,199,730.21
2016-2017 Fixed Carry Forward 24,832.15 -211,519.12 -212,387.64
Total Indirect Costs 1,510,806.54 5,411,249.33 5,412,117.85
2016-2017 Direct Costs 40,112,880.70 36,304,301.96 36,304,301.96
2018-2019 Rate 3.77* 14.91* 14.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 40,048,103.88 36,617,893.17 36,617,893.17
Indirect costs based on rate ** 1,509,813.52 5,459,727.87 5,459,727.87 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,751,639.31 5,038,868.97 5,038,868.97
2016-2017 Fixed Carry Forward 24,832.15 -211,519.12 -212,387.64
Total Indirect Costs 1,726,807.16 5,250,388.09 5,251,256.61
Over/(Under) Recovery -216,993.64 209,339.78 208,471.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,751,639.31 5,038,868.97 5,038,868.97
2020-2021 Fixed Carry Forward -216,993.64 209,339.78 208,471.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,968,632.95 4,829,529.19 4,830,397.71 (Numerator)
Direct Costs 40,048,103.88 36,617,893.17 36,617,893.17
Rate for 2020-2021 ** 4.92* 13.19* 13.19**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 502 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58050 Form R0418
Dundee Community Schools 420 YPSILANTI ST DUNDEE, MI 48131
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 617,816.98 2,032,246.08 2,032,246.08
2016-2017 Fixed Carry Forward -24,751.34 0.00 -38,727.45
Total Indirect Costs 642,568.32 2,032,246.08 2,070,973.53
2016-2017 Direct Costs 13,677,216.67 12,262,787.57 12,262,787.57
2018-2019 Rate 4.70* 16.57* 16.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,533,982.56 13,968,435.94 13,968,435.94
Indirect costs based on rate ** 730,097.18 2,095,265.39 2,359,268.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 762,992.93 2,328,539.55 2,328,539.55
2016-2017 Fixed Carry Forward -24,751.34 0.00 -38,727.45
Total Indirect Costs 787,744.27 2,328,539.55 2,367,267.00
Over/(Under) Recovery -57,647.09 0.00 -7,998.17
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 762,992.93 2,328,539.55 2,328,539.55
2020-2021 Fixed Carry Forward -57,647.09 0.00 -7,998.17 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 820,640.02 2,328,539.55 2,336,537.72 (Numerator)
Direct Costs 15,533,982.56 13,968,435.94 13,968,435.94
Rate for 2020-2021 ** 5.28* 16.67* 16.73**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 503 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58070 Form R0418
Ida Public School District 3145 PRAIRIE ST IDA, MI 48140
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 402,112.74 1,423,269.33 1,423,269.33
2016-2017 Fixed Carry Forward 41,568.77 138,518.64 138,227.82
Total Indirect Costs 360,543.97 1,284,750.69 1,285,041.51
2016-2017 Direct Costs 13,181,860.77 12,160,704.18 12,160,704.18
2018-2019 Rate 2.74* 10.56* 10.57**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,348,742.37 12,270,168.43 12,270,168.43
Indirect costs based on rate ** 365,755.54 1,295,729.79 1,296,956.80 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 446,106.33 1,524,680.27 1,524,680.27
2016-2017 Fixed Carry Forward 41,568.77 138,518.64 138,227.82
Total Indirect Costs 404,537.56 1,386,161.63 1,386,452.45
Over/(Under) Recovery -38,782.02 -90,431.84 -89,495.65
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 446,106.33 1,524,680.27 1,524,680.27
2020-2021 Fixed Carry Forward -38,782.02 -90,431.84 -89,495.65 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 484,888.35 1,615,112.11 1,614,175.92 (Numerator)
Direct Costs 13,348,742.37 12,270,168.43 12,270,168.43
Rate for 2020-2021 ** 3.63* 13.16* 13.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 504 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58080 Form R0418
Jefferson Schools (Monroe) 5707 WILLIAMS RD NEWPORT, MI 48166
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 752,911.55 2,667,832.13 2,667,832.13
2016-2017 Fixed Carry Forward -20,446.34 -152,767.07 -123,732.27
Total Indirect Costs 773,357.89 2,820,599.20 2,791,564.40
2016-2017 Direct Costs 19,153,200.62 17,238,280.04 17,238,280.04
2018-2019 Rate 4.04* 16.36* 16.19**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,584,078.99 16,589,179.65 16,589,179.65
Indirect costs based on rate ** 750,796.79 2,488,376.95 2,685,788.19 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 688,627.24 2,683,526.58 2,683,526.58
2016-2017 Fixed Carry Forward -20,446.34 -152,767.07 -123,732.27
Total Indirect Costs 709,073.58 2,836,293.65 2,807,258.85
Over/(Under) Recovery 41,723.21 0.00 -121,470.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 688,627.24 2,683,526.58 2,683,526.58
2020-2021 Fixed Carry Forward 41,723.21 0.00 -121,470.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 646,904.03 2,683,526.58 2,804,997.24 (Numerator)
Direct Costs 18,584,078.99 16,589,179.65 16,589,179.65
Rate for 2020-2021 ** 3.48* 16.18* 16.91**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 505 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58090 Form R0418
Mason Consolidated Schools (Monroe) 2400 MASON EAGLE DR ERIE, MI 48133
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 301,976.59 1,325,981.73 1,325,981.73
2016-2017 Fixed Carry Forward 76,909.88 -107,003.05 -111,528.89
Total Indirect Costs 225,066.71 1,432,984.78 1,437,510.62
2016-2017 Direct Costs 10,488,125.34 9,464,120.20 9,464,120.20
2018-2019 Rate 2.15* 15.14* 15.19**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,879,743.19 9,866,087.41 9,866,087.41
Indirect costs based on rate ** 233,914.48 1,479,913.11 1,498,658.68 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 359,435.22 1,373,091.00 1,373,091.00
2016-2017 Fixed Carry Forward 76,909.88 -107,003.05 -111,528.89
Total Indirect Costs 282,525.34 1,480,094.05 1,484,619.89
Over/(Under) Recovery -48,610.86 0.00 14,038.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 359,435.22 1,373,091.00 1,373,091.00
2020-2021 Fixed Carry Forward -48,610.86 0.00 14,038.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 408,046.08 1,373,091.00 1,359,052.21 (Numerator)
Direct Costs 10,879,743.19 9,866,087.41 9,866,087.41
Rate for 2020-2021 ** 3.75* 13.92* 13.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 506 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58100 Form R0418
Summerfield Schools 17555 IDA WEST RD PETERSBURG, MI 49270
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 204,332.25 730,999.47 730,999.47
2016-2017 Fixed Carry Forward 47,318.48 0.00 39,806.62
Total Indirect Costs 157,013.77 730,999.47 691,192.85
2016-2017 Direct Costs 5,759,841.02 5,233,173.80 5,233,173.80
2018-2019 Rate 2.73* 13.97* 13.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,209,848.33 5,600,223.01 5,600,223.01
Indirect costs based on rate ** 169,528.86 782,351.15 739,789.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 258,814.30 868,439.62 868,439.62
2016-2017 Fixed Carry Forward 47,318.48 0.00 39,806.62
Total Indirect Costs 211,495.82 868,439.62 828,633.00
Over/(Under) Recovery -41,966.96 -86,088.47 -88,843.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 258,814.30 868,439.62 868,439.62
2020-2021 Fixed Carry Forward -41,966.96 -86,088.47 -88,843.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 300,781.26 954,528.09 957,283.16 (Numerator)
Direct Costs 6,209,848.33 5,600,223.01 5,600,223.01
Rate for 2020-2021 ** 4.84* 17.04* 17.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 507 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58110 Form R0418
Whiteford Agricultural School District of the Counties of Lenawee and Monroe 6655 Consear Rd Ottawa Lake, MI 49267
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 154,577.90 613,650.05 613,650.05
2016-2017 Fixed Carry Forward 32,243.16 120,681.32 120,681.32
Total Indirect Costs 122,334.74 492,968.73 492,968.73
2016-2017 Direct Costs 6,152,805.66 5,693,733.51 5,693,733.51
2018-2019 Rate 1.99* 8.66* 8.66**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,900,090.93 6,379,557.25 6,379,557.25
Indirect costs based on rate ** 137,311.81 552,469.66 552,469.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 242,908.94 763,442.62 763,442.62
2016-2017 Fixed Carry Forward 32,243.16 120,681.32 120,681.32
Total Indirect Costs 210,665.78 642,761.30 642,761.30
Over/(Under) Recovery -73,353.97 -90,291.64 -90,291.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 242,908.94 763,442.62 763,442.62
2020-2021 Fixed Carry Forward -73,353.97 -90,291.64 -90,291.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 316,262.91 853,734.26 853,734.26 (Numerator)
Direct Costs 6,900,090.93 6,379,557.25 6,379,557.25
Rate for 2020-2021 ** 4.58* 13.38* 13.38**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 508 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58901 Form R0418
New Bedford Academy 6315 SECOR RD LAMBERTVILLE, MI 48144
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 28,796.00 128,977.00 128,977.00
2016-2017 Fixed Carry Forward 188.53 0.00 -2,040.70
Total Indirect Costs 28,607.47 128,977.00 131,017.70
2016-2017 Direct Costs 816,659.00 716,478.00 716,478.00
2018-2019 Rate 3.50* 18.00* 18.29**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 930,129.00 809,510.00 809,510.00
Indirect costs based on rate ** 32,554.52 121,426.50 148,059.38 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 12,833.00 133,452.00 133,452.00
2016-2017 Fixed Carry Forward 188.53 0.00 -2,040.70
Total Indirect Costs 12,644.47 133,452.00 135,492.70
Over/(Under) Recovery 19,910.05 0.00 12,566.68
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 12,833.00 133,452.00 133,452.00
2020-2021 Fixed Carry Forward 19,910.05 0.00 12,566.68 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -7,077.05 133,452.00 120,885.32 (Numerator)
Direct Costs 930,129.00 809,510.00 809,510.00
Rate for 2020-2021 ** 0.00* 16.49* 14.93**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 509 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 58902 Form R0418
Triumph Academy 3000 VIVIAN RD MONROE, MI 48162
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 519,529.00 1,683,564.00 1,683,564.00
2016-2017 Fixed Carry Forward -211,680.92 0.00 0.00
Total Indirect Costs 731,209.92 1,683,564.00 1,683,564.00
2016-2017 Direct Costs 5,618,230.00 4,454,195.00 4,454,195.00
2018-2019 Rate 13.01* 37.80* 37.80**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,096,219.00 4,793,135.00 4,793,135.00
Indirect costs based on rate ** 793,118.09 718,970.25 1,198,283.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 495,950.00 1,799,034.00 1,799,034.00
2016-2017 Fixed Carry Forward -211,680.92 0.00 0.00
Total Indirect Costs 707,630.92 1,799,034.00 1,799,034.00
Over/(Under) Recovery 85,487.17 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 495,950.00 1,799,034.00 1,799,034.00
2020-2021 Fixed Carry Forward 85,487.17 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 410,462.83 1,799,034.00 1,799,034.00 (Numerator)
Direct Costs 6,096,219.00 4,793,135.00 4,793,135.00
Rate for 2020-2021 ** 6.73* 37.53* 37.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 510 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59000 Form R0418
Montcalm Area ISD 621 NORTH NEW ST STANTON, MI 48888
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,319,432.36 2,550,205.66 2,550,205.66
2016-2017 Fixed Carry Forward -142,673.13 -300,763.69 -303,388.92
Total Indirect Costs 1,462,105.49 2,850,969.35 2,853,594.58
2016-2017 Direct Costs 17,710,201.68 16,479,428.38 16,479,428.38
2018-2019 Rate 8.26* 17.30* 17.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,941,314.75 18,911,267.01 18,911,267.01
Indirect costs based on rate ** 1,647,152.60 2,836,690.05 3,275,431.45 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,399,234.79 2,429,282.53 2,429,282.53
2016-2017 Fixed Carry Forward -142,673.13 -300,763.69 -303,388.92
Total Indirect Costs 1,541,907.92 2,730,046.22 2,732,671.45
Over/(Under) Recovery 105,244.68 0.00 542,760.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,399,234.79 2,429,282.53 2,429,282.53
2020-2021 Fixed Carry Forward 105,244.68 0.00 542,760.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,293,990.11 2,429,282.53 1,886,522.53 (Numerator)
Direct Costs 19,941,314.75 18,911,267.01 18,911,267.01
Rate for 2020-2021 ** 6.49* 12.85* 9.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 511 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59020 Form R0418
Carson City-Crystal Area Schools P.O. Box 780 Carson City, MI 48811
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 357,857.00 1,286,286.00 1,286,286.00
2016-2017 Fixed Carry Forward -19,150.25 -212,130.59 -213,329.97
Total Indirect Costs 377,007.25 1,498,416.59 1,499,615.97
2016-2017 Direct Costs 8,865,881.93 7,937,452.93 7,937,452.93
2018-2019 Rate 4.25* 18.88* 18.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,679,735.33 7,862,701.58 7,862,701.58
Indirect costs based on rate ** 368,888.75 1,179,405.24 1,485,264.33 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 430,697.56 1,247,731.31 1,247,731.31
2016-2017 Fixed Carry Forward -19,150.25 -212,130.59 -213,329.97
Total Indirect Costs 449,847.81 1,459,861.90 1,461,061.28
Over/(Under) Recovery -80,959.06 0.00 24,203.05
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 430,697.56 1,247,731.31 1,247,731.31
2020-2021 Fixed Carry Forward -80,959.06 0.00 24,203.05 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 511,656.62 1,247,731.31 1,223,528.26 (Numerator)
Direct Costs 8,679,735.33 7,862,701.58 7,862,701.58
Rate for 2020-2021 ** 5.89* 15.87* 15.56**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 512 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59045 Form R0418
Montabella Community Schools 1390 E NORTH COUNTY LINE RD BLANCHARD, MI 49310
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 211,799.84 937,361.84 937,361.84
2016-2017 Fixed Carry Forward 146,160.38 0.00 207,336.85
Total Indirect Costs 65,639.46 937,361.84 730,024.99
2016-2017 Direct Costs 6,856,192.52 6,130,630.52 6,130,630.52
2018-2019 Rate 0.96* 15.29* 11.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,344,337.07 6,540,955.96 6,540,955.96
Indirect costs based on rate ** 70,505.64 981,143.39 779,027.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 228,710.81 1,032,091.92 1,032,091.92
2016-2017 Fixed Carry Forward 146,160.38 0.00 207,336.85
Total Indirect Costs 82,550.43 1,032,091.92 824,755.07
Over/(Under) Recovery -12,044.79 0.00 -45,727.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 228,710.81 1,032,091.92 1,032,091.92
2020-2021 Fixed Carry Forward -12,044.79 0.00 -45,727.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 240,755.60 1,032,091.92 1,077,819.14 (Numerator)
Direct Costs 7,344,337.07 6,540,955.96 6,540,955.96
Rate for 2020-2021 ** 3.28* 15.78* 16.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 513 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59070 Form R0418
Greenville Public Schools 1414 CHASE ST GREENVILLE, MI 48838
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,230,536.46 4,097,432.14 4,097,432.14
2016-2017 Fixed Carry Forward -111,871.48 -363,541.31 -365,867.20
Total Indirect Costs 1,342,407.94 4,460,973.45 4,463,299.34
2016-2017 Direct Costs 33,490,260.06 30,492,738.38 30,492,738.38
2018-2019 Rate 4.01* 14.63* 14.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 34,942,929.28 31,859,327.02 31,859,327.02
Indirect costs based on rate ** 1,401,211.46 4,661,019.54 4,664,205.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,339,311.81 4,268,142.07 4,268,142.07
2016-2017 Fixed Carry Forward -111,871.48 -363,541.31 -365,867.20
Total Indirect Costs 1,451,183.29 4,631,683.38 4,634,009.27
Over/(Under) Recovery -49,971.83 29,336.16 30,196.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,339,311.81 4,268,142.07 4,268,142.07
2020-2021 Fixed Carry Forward -49,971.83 29,336.16 30,196.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,389,283.64 4,238,805.91 4,237,945.86 (Numerator)
Direct Costs 34,942,929.28 31,859,327.02 31,859,327.02
Rate for 2020-2021 ** 3.98* 13.30* 13.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 514 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59080 Form R0418
Tri County Area Schools 94 Cherry Street, PO Box 79 Sand Lake, MI 49343
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 718,532.88 2,092,510.16 2,092,510.16
2016-2017 Fixed Carry Forward -57,014.09 -50,099.00 -49,518.21
Total Indirect Costs 775,546.97 2,142,609.16 2,142,028.37
2016-2017 Direct Costs 16,709,581.58 15,335,604.30 15,335,604.30
2018-2019 Rate 4.64* 13.97* 13.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,510,371.22 15,091,457.33 15,091,457.33
Indirect costs based on rate ** 766,081.22 2,108,276.59 2,108,276.59 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 717,482.90 2,136,396.79 2,136,396.79
2016-2017 Fixed Carry Forward -57,014.09 -50,099.00 -49,518.21
Total Indirect Costs 774,496.99 2,186,495.79 2,185,915.00
Over/(Under) Recovery -8,415.77 -78,219.20 -77,638.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 717,482.90 2,136,396.79 2,136,396.79
2020-2021 Fixed Carry Forward -8,415.77 -78,219.20 -77,638.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 725,898.67 2,214,615.99 2,214,035.20 (Numerator)
Direct Costs 16,510,371.22 15,091,457.33 15,091,457.33
Rate for 2020-2021 ** 4.40* 14.67* 14.67**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 515 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59090 Form R0418
Lakeview Community Schools (Montcalm) 602 WASHINGTON ST LAKEVIEW, MI 48850
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 417,851.14 1,880,934.45 1,880,934.45
2016-2017 Fixed Carry Forward -47,574.21 0.00 -175,972.92
Total Indirect Costs 465,425.35 1,880,934.45 2,056,907.37
2016-2017 Direct Costs 11,235,262.31 9,772,179.00 9,772,179.00
2018-2019 Rate 4.14* 19.25* 21.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,785,548.44 10,312,238.00 10,312,238.00
Indirect costs based on rate ** 487,921.71 1,546,835.70 2,170,726.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 544,405.63 2,017,716.07 2,017,716.07
2016-2017 Fixed Carry Forward -47,574.21 0.00 -175,972.92
Total Indirect Costs 591,979.84 2,017,716.07 2,193,688.99
Over/(Under) Recovery -104,058.13 0.00 -22,962.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 544,405.63 2,017,716.07 2,017,716.07
2020-2021 Fixed Carry Forward -104,058.13 0.00 -22,962.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 648,463.76 2,017,716.07 2,040,678.96 (Numerator)
Direct Costs 11,785,548.44 10,312,238.00 10,312,238.00
Rate for 2020-2021 ** 5.50* 19.57* 19.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 516 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59125 Form R0418
Central Montcalm Public Schools P.O. Box 9 Stanton, MI 48888
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 446,059.10 1,965,757.54 1,965,757.54
2016-2017 Fixed Carry Forward 29,772.70 0.00 -27,412.38
Total Indirect Costs 416,286.40 1,965,757.54 1,993,169.92
2016-2017 Direct Costs 14,729,840.88 13,210,142.44 13,210,142.44
2018-2019 Rate 2.83* 14.88* 15.09**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,214,585.60 13,527,715.35 13,527,715.35
Indirect costs based on rate ** 430,572.77 2,012,924.04 2,041,332.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 477,890.79 2,164,761.04 2,164,761.04
2016-2017 Fixed Carry Forward 29,772.70 0.00 -27,412.38
Total Indirect Costs 448,118.09 2,164,761.04 2,192,173.42
Over/(Under) Recovery -17,545.32 -151,837.00 -150,841.17
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 477,890.79 2,164,761.04 2,164,761.04
2020-2021 Fixed Carry Forward -17,545.32 -151,837.00 -150,841.17 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 495,436.11 2,316,598.04 2,315,602.21 (Numerator)
Direct Costs 15,214,585.60 13,527,715.35 13,527,715.35
Rate for 2020-2021 ** 3.26* 17.12* 17.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 517 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59150 Form R0418
Vestaburg Community Schools 7188 Avenue B Vestaburg, MI 48891
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 183,037.00 635,598.40 635,598.40
2016-2017 Fixed Carry Forward 15,606.90 40,481.44 35,194.85
Total Indirect Costs 167,430.10 595,116.96 600,403.55
2016-2017 Direct Costs 5,726,195.11 5,273,633.71 5,273,633.71
2018-2019 Rate 2.92* 11.28* 11.39**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,229,794.29 6,690,713.53 6,690,713.53
Indirect costs based on rate ** 211,109.99 754,712.49 762,072.27 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 249,783.54 788,864.30 788,864.30
2016-2017 Fixed Carry Forward 15,606.90 40,481.44 35,194.85
Total Indirect Costs 234,176.64 748,382.86 753,669.45
Over/(Under) Recovery -23,066.65 6,329.63 8,402.82
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 249,783.54 788,864.30 788,864.30
2020-2021 Fixed Carry Forward -23,066.65 6,329.63 8,402.82 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 272,850.19 782,534.67 780,461.48 (Numerator)
Direct Costs 7,229,794.29 6,690,713.53 6,690,713.53
Rate for 2020-2021 ** 3.77* 11.70* 11.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 518 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 59900 Form R0418
Success Virtual Learning Centers of Michigan 7188 Avenue B Vestaburg, MI 48891
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,314.52 3,314.52 3,314.52
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 3,314.52 3,314.52 3,314.52
2016-2017 Direct Costs 335,739.76 335,739.76 335,739.76
2018-2019 Rate 0.99* 0.99* 0.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,515,427.74 8,147,441.81 8,147,441.81
Indirect costs based on rate ** 94,202.73 80,659.67 80,659.67 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 610,110.33 1,978,096.26 1,978,096.26
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 610,110.33 1,978,096.26 1,978,096.26
Over/(Under) Recovery -515,907.60 -1,897,436.59 -1,897,436.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 610,110.33 1,978,096.26 1,978,096.26
2020-2021 Fixed Carry Forward -515,907.60 -1,897,436.59 -1,897,436.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,126,017.93 3,875,532.85 3,875,532.85 (Numerator)
Direct Costs 9,515,427.74 8,147,441.81 8,147,441.81
Rate for 2020-2021 ** 11.83* 47.57* 47.57**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 519 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 60010 Form R0418
Atlanta Community Schools 10500 COUNTY ROAD 489 ATLANTA, MI 49709
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 222,522.14 482,866.43 482,866.43
2016-2017 Fixed Carry Forward -7,779.45 0.00 0.00
Total Indirect Costs 230,301.59 482,866.43 482,866.43
2016-2017 Direct Costs 2,392,144.45 2,131,800.16 2,131,800.16
2018-2019 Rate 9.63* 22.65* 22.65**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,345,325.14 2,025,410.86 2,025,410.86
Indirect costs based on rate ** 225,854.81 303,811.63 458,755.56 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 250,501.69 570,415.97 570,415.97
2016-2017 Fixed Carry Forward -7,779.45 0.00 0.00
Total Indirect Costs 258,281.14 570,415.97 570,415.97
Over/(Under) Recovery -32,426.33 0.00 -111,660.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 250,501.69 570,415.97 570,415.97
2020-2021 Fixed Carry Forward -32,426.33 0.00 -111,660.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 282,928.02 570,415.97 682,076.38 (Numerator)
Direct Costs 2,345,325.14 2,025,410.86 2,025,410.86
Rate for 2020-2021 ** 12.06* 28.16* 33.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 520 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 60020 Form R0418
Hillman Community Schools 26042 M 32 S HILLMAN, MI 49746
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 231,349.90 763,412.14 763,412.14
2016-2017 Fixed Carry Forward 13,045.17 0.00 -23,516.75
Total Indirect Costs 218,304.73 763,412.14 786,928.89
2016-2017 Direct Costs 4,102,080.64 3,570,018.40 3,570,018.40
2018-2019 Rate 5.32* 21.38* 22.04**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,389,068.00 3,852,754.83 3,852,754.83
Indirect costs based on rate ** 233,498.42 577,913.22 849,147.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 344,419.97 880,733.14 880,733.14
2016-2017 Fixed Carry Forward 13,045.17 0.00 -23,516.75
Total Indirect Costs 331,374.80 880,733.14 904,249.89
Over/(Under) Recovery -97,876.38 0.00 -55,102.73
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 344,419.97 880,733.14 880,733.14
2020-2021 Fixed Carry Forward -97,876.38 0.00 -55,102.73 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 442,296.35 880,733.14 935,835.87 (Numerator)
Direct Costs 4,389,068.00 3,852,754.83 3,852,754.83
Rate for 2020-2021 ** 10.08* 22.86* 24.29**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 521 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61000 Form R0418
Muskegon Area ISD 630 HARVEY ST MUSKEGON, MI 49442
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,082,702.65 2,784,057.58 2,784,057.58
2016-2017 Fixed Carry Forward 583,037.52 1,440,359.57 1,461,557.09
Total Indirect Costs 1,499,665.13 1,343,698.01 1,322,500.49
2016-2017 Direct Costs 31,826,618.07 31,356,598.51 31,356,598.51
2018-2019 Rate 4.71* 4.29* 4.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 36,028,286.28 34,893,736.85 34,893,736.85
Indirect costs based on rate ** 1,696,932.28 1,496,941.31 1,472,515.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,339,169.37 3,800,141.70 3,800,141.70
2016-2017 Fixed Carry Forward 583,037.52 1,440,359.57 1,461,557.09
Total Indirect Costs 1,756,131.85 2,359,782.13 2,338,584.61
Over/(Under) Recovery -59,199.57 -862,840.82 -866,068.91
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,339,169.37 3,800,141.70 3,800,141.70
2020-2021 Fixed Carry Forward -59,199.57 -862,840.82 -866,068.91 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,398,368.94 4,662,982.52 4,666,210.61 (Numerator)
Direct Costs 36,028,286.28 34,893,736.85 34,893,736.85
Rate for 2020-2021 ** 6.66* 13.36* 13.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 522 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61010 Form R0418
Muskegon, Public Schools of the City of 1458 5TH ST MUSKEGON, MI 49441
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,686,344.67 5,887,277.20 5,887,277.20
2016-2017 Fixed Carry Forward -17,750.24 440,152.62 458,627.32
Total Indirect Costs 1,704,094.91 5,447,124.58 5,428,649.88
2016-2017 Direct Costs 47,005,206.68 42,551,646.39 42,551,646.39
2018-2019 Rate 3.63* 12.80* 12.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 46,276,087.71 42,043,406.91 42,043,406.91
Indirect costs based on rate ** 1,679,821.98 5,381,556.08 5,364,738.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,847,236.82 5,965,393.61 5,965,393.61
2016-2017 Fixed Carry Forward -17,750.24 440,152.62 458,627.32
Total Indirect Costs 1,864,987.06 5,525,240.99 5,506,766.29
Over/(Under) Recovery -185,165.08 -143,684.91 -142,027.57
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,847,236.82 5,965,393.61 5,965,393.61
2020-2021 Fixed Carry Forward -185,165.08 -143,684.91 -142,027.57 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,032,401.90 6,109,078.52 6,107,421.18 (Numerator)
Direct Costs 46,276,087.71 42,043,406.91 42,043,406.91
Rate for 2020-2021 ** 4.39* 14.53* 14.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 523 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61060 Form R0418
Mona Shores Public School District 121 Randall Road Norton Shores, MI 49441
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,047,144.88 3,918,649.65 3,918,649.65
2016-2017 Fixed Carry Forward 373,305.54 441,034.85 439,864.79
Total Indirect Costs 673,839.34 3,477,614.80 3,478,784.86
2016-2017 Direct Costs 36,887,876.70 33,855,939.93 33,855,939.93
2018-2019 Rate 1.83* 10.27* 10.28**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 38,980,772.54 35,820,937.22 35,820,937.22
Indirect costs based on rate ** 713,348.14 3,678,810.25 3,682,392.35 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,068,323.46 4,047,794.78 4,047,794.78
2016-2017 Fixed Carry Forward 373,305.54 441,034.85 439,864.79
Total Indirect Costs 695,017.92 3,606,759.93 3,607,929.99
Over/(Under) Recovery 18,330.22 72,050.32 74,462.36
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,068,323.46 4,047,794.78 4,047,794.78
2020-2021 Fixed Carry Forward 18,330.22 72,050.32 74,462.36 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,049,993.24 3,975,744.46 3,973,332.42 (Numerator)
Direct Costs 38,980,772.54 35,820,937.22 35,820,937.22
Rate for 2020-2021 ** 2.69* 11.10* 11.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 524 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61065 Form R0418
Oakridge Public Schools 275 SOUTH WOLF LAKE RD MUSKEGON, MI 49442
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 653,167.30 2,258,154.84 2,258,154.84
2016-2017 Fixed Carry Forward 72,998.02 -248,160.95 -248,160.95
Total Indirect Costs 580,169.28 2,506,315.79 2,506,315.79
2016-2017 Direct Costs 19,067,273.03 17,462,285.49 17,462,285.49
2018-2019 Rate 3.04* 14.35* 14.35**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,916,065.41 18,393,162.57 18,393,162.57
Indirect costs based on rate ** 605,448.39 2,639,418.83 2,639,418.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 745,576.93 2,268,479.77 2,268,479.77
2016-2017 Fixed Carry Forward 72,998.02 -248,160.95 -248,160.95
Total Indirect Costs 672,578.91 2,516,640.72 2,516,640.72
Over/(Under) Recovery -67,130.52 122,778.11 122,778.11
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 745,576.93 2,268,479.77 2,268,479.77
2020-2021 Fixed Carry Forward -67,130.52 122,778.11 122,778.11 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 812,707.45 2,145,701.66 2,145,701.66 (Numerator)
Direct Costs 19,916,065.41 18,393,162.57 18,393,162.57
Rate for 2020-2021 ** 4.08* 11.67* 11.67**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 525 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61080 Form R0418
Fruitport Community Schools 3255 PONTALUNA RD FRUITPORT, MI 49415
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 912,532.88 2,861,207.99 2,861,207.99
2016-2017 Fixed Carry Forward -166,330.67 -63,027.24 -63,027.24
Total Indirect Costs 1,078,863.55 2,924,235.23 2,924,235.23
2016-2017 Direct Costs 29,273,234.54 27,324,559.43 27,324,559.43
2018-2019 Rate 3.69* 10.70* 10.70**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 30,182,050.07 27,750,103.70 27,750,103.70
Indirect costs based on rate ** 1,113,717.65 2,969,261.10 2,969,261.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 909,814.65 3,341,761.02 3,341,761.02
2016-2017 Fixed Carry Forward -166,330.67 -63,027.24 -63,027.24
Total Indirect Costs 1,076,145.32 3,404,788.26 3,404,788.26
Over/(Under) Recovery 37,572.33 -435,527.16 -435,527.16
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 909,814.65 3,341,761.02 3,341,761.02
2020-2021 Fixed Carry Forward 37,572.33 -435,527.16 -435,527.16 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 872,242.32 3,777,288.18 3,777,288.18 (Numerator)
Direct Costs 30,182,050.07 27,750,103.70 27,750,103.70
Rate for 2020-2021 ** 2.89* 13.61* 13.61**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 526 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61120 Form R0418
Holton Public Schools 6500 Fourth Street HOLTON, MI 49425
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 337,303.28 1,050,926.46 1,050,926.46
2016-2017 Fixed Carry Forward 15,997.51 0.00 -22,628.62
Total Indirect Costs 321,305.77 1,050,926.46 1,073,555.08
2016-2017 Direct Costs 7,494,119.86 6,969,139.75 6,969,139.75
2018-2019 Rate 4.29* 15.08* 15.40**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,707,844.83 7,024,587.99 7,024,587.99
Indirect costs based on rate ** 330,666.54 1,053,688.20 1,081,786.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 394,259.75 1,077,516.59 1,077,516.59
2016-2017 Fixed Carry Forward 15,997.51 0.00 -22,628.62
Total Indirect Costs 378,262.24 1,077,516.59 1,100,145.21
Over/(Under) Recovery -47,595.70 0.00 -18,358.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 394,259.75 1,077,516.59 1,077,516.59
2020-2021 Fixed Carry Forward -47,595.70 0.00 -18,358.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 441,855.45 1,077,516.59 1,095,875.25 (Numerator)
Direct Costs 7,707,844.83 7,024,587.99 7,024,587.99
Rate for 2020-2021 ** 5.73* 15.34* 15.60**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 527 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61180 Form R0418
Montague Area Public Schools 4855 EILERS RD MONTAGUE, MI 49437
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 423,316.59 1,692,577.82 1,692,577.82
2016-2017 Fixed Carry Forward -58,580.92 -109,831.79 -110,271.98
Total Indirect Costs 481,897.51 1,802,409.61 1,802,849.80
2016-2017 Direct Costs 13,734,074.01 12,464,812.78 12,464,812.78
2018-2019 Rate 3.51* 14.46* 14.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,127,099.56 13,790,356.47 13,790,356.47
Indirect costs based on rate ** 530,961.19 1,994,085.55 1,994,085.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 486,733.70 1,823,476.79 1,823,476.79
2016-2017 Fixed Carry Forward -58,580.92 -109,831.79 -110,271.98
Total Indirect Costs 545,314.62 1,933,308.58 1,933,748.77
Over/(Under) Recovery -14,353.43 60,776.97 60,336.78
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 486,733.70 1,823,476.79 1,823,476.79
2020-2021 Fixed Carry Forward -14,353.43 60,776.97 60,336.78 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 501,087.13 1,762,699.82 1,763,140.01 (Numerator)
Direct Costs 15,127,099.56 13,790,356.47 13,790,356.47
Rate for 2020-2021 ** 3.31* 12.78* 12.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 528 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61190 Form R0418
Orchard View Schools 35 SOUTH SHERIDAN DR MUSKEGON, MI 49442
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 591,895.30 2,374,152.10 2,374,152.10
2016-2017 Fixed Carry Forward 25,262.82 -25,498.04 -25,498.04
Total Indirect Costs 566,632.48 2,399,650.14 2,399,650.14
2016-2017 Direct Costs 26,267,818.20 24,485,561.40 24,485,561.40
2018-2019 Rate 2.16* 9.80* 9.80**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,351,583.82 24,660,226.75 24,660,226.75
Indirect costs based on rate ** 569,194.21 2,416,702.22 2,416,702.22 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 705,289.30 2,396,646.37 2,396,646.37
2016-2017 Fixed Carry Forward 25,262.82 -25,498.04 -25,498.04
Total Indirect Costs 680,026.48 2,422,144.41 2,422,144.41
Over/(Under) Recovery -110,832.27 -5,442.19 -5,442.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 705,289.30 2,396,646.37 2,396,646.37
2020-2021 Fixed Carry Forward -110,832.27 -5,442.19 -5,442.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 816,121.57 2,402,088.56 2,402,088.56 (Numerator)
Direct Costs 26,351,583.82 24,660,226.75 24,660,226.75
Rate for 2020-2021 ** 3.10* 9.74* 9.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 529 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61210 Form R0418
Ravenna Public Schools 12322 STAFFORD ST RAVENNA, MI 49451
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 497,678.95 1,624,577.04 1,624,577.04
2016-2017 Fixed Carry Forward -29,265.92 0.00 -34,391.84
Total Indirect Costs 526,944.87 1,624,577.04 1,658,968.88
2016-2017 Direct Costs 11,449,215.39 10,322,317.30 10,322,317.30
2018-2019 Rate 4.60* 15.74* 16.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,970,637.14 9,894,157.16 9,894,157.16
Indirect costs based on rate ** 504,649.31 1,484,123.57 1,589,991.06 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 434,303.70 1,510,783.68 1,510,783.68
2016-2017 Fixed Carry Forward -29,265.92 0.00 -34,391.84
Total Indirect Costs 463,569.62 1,510,783.68 1,545,175.52
Over/(Under) Recovery 41,079.69 0.00 44,815.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 434,303.70 1,510,783.68 1,510,783.68
2020-2021 Fixed Carry Forward 41,079.69 0.00 44,815.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 393,224.01 1,510,783.68 1,465,968.14 (Numerator)
Direct Costs 10,970,637.14 9,894,157.16 9,894,157.16
Rate for 2020-2021 ** 3.58* 15.27* 14.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 530 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61220 Form R0418
Reeths-Puffer Schools 991 WEST GILES RD MUSKEGON, MI 49445
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 752,463.00 3,529,357.70 3,529,357.70
2016-2017 Fixed Carry Forward 80,992.45 -12,811.65 -12,571.80
Total Indirect Costs 671,470.55 3,542,169.35 3,541,929.50
2016-2017 Direct Costs 36,610,057.12 33,677,686.42 33,677,686.42
2018-2019 Rate 1.83* 10.52* 10.52**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 38,920,955.50 35,740,597.26 35,740,597.26
Indirect costs based on rate ** 712,253.49 3,759,910.83 3,759,910.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 773,176.20 3,803,099.44 3,803,099.44
2016-2017 Fixed Carry Forward 80,992.45 -12,811.65 -12,571.80
Total Indirect Costs 692,183.75 3,815,911.09 3,815,671.24
Over/(Under) Recovery 20,069.74 -56,000.26 -55,760.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 773,176.20 3,803,099.44 3,803,099.44
2020-2021 Fixed Carry Forward 20,069.74 -56,000.26 -55,760.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 753,106.46 3,859,099.70 3,858,859.85 (Numerator)
Direct Costs 38,920,955.50 35,740,597.26 35,740,597.26
Rate for 2020-2021 ** 1.93* 10.80* 10.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 531 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61230 Form R0418
North Muskegon Public Schools 1600 MILLS AVE MUSKEGON, MI 49445
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 322,091.46 979,674.16 979,674.16
2016-2017 Fixed Carry Forward 7,642.55 -29,959.01 -29,959.01
Total Indirect Costs 314,448.91 1,009,633.17 1,009,633.17
2016-2017 Direct Costs 9,206,026.60 8,548,443.90 8,548,443.90
2018-2019 Rate 3.42* 11.81* 11.81**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,729,604.29 8,965,178.35 8,965,178.35
Indirect costs based on rate ** 332,752.47 1,058,787.56 1,058,787.56 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 335,429.84 1,099,855.78 1,099,855.78
2016-2017 Fixed Carry Forward 7,642.55 -29,959.01 -29,959.01
Total Indirect Costs 327,787.29 1,129,814.79 1,129,814.79
Over/(Under) Recovery 4,965.18 -71,027.23 -71,027.23
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 335,429.84 1,099,855.78 1,099,855.78
2020-2021 Fixed Carry Forward 4,965.18 -71,027.23 -71,027.23 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 330,464.66 1,170,883.01 1,170,883.01 (Numerator)
Direct Costs 9,729,604.29 8,965,178.35 8,965,178.35
Rate for 2020-2021 ** 3.40* 13.06* 13.06**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 532 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61240 Form R0418
Whitehall District Schools 541 EAST SLOCUM ST WHITEHALL, MI 49461
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 714,171.18 2,048,060.66 2,048,060.66
2016-2017 Fixed Carry Forward -24,207.81 119,618.26 119,618.26
Total Indirect Costs 738,378.99 1,928,442.40 1,928,442.40
2016-2017 Direct Costs 24,773,266.95 23,439,377.47 23,439,377.47
2018-2019 Rate 2.98* 8.23* 8.23**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 25,551,732.09 24,012,116.88 24,012,116.88
Indirect costs based on rate ** 761,441.62 1,976,197.22 1,976,197.22 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 775,181.10 2,314,796.31 2,314,796.31
2016-2017 Fixed Carry Forward -24,207.81 119,618.26 119,618.26
Total Indirect Costs 799,388.91 2,195,178.05 2,195,178.05
Over/(Under) Recovery -37,947.29 -218,980.83 -218,980.83
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 775,181.10 2,314,796.31 2,314,796.31
2020-2021 Fixed Carry Forward -37,947.29 -218,980.83 -218,980.83 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 813,128.39 2,533,777.14 2,533,777.14 (Numerator)
Direct Costs 25,551,732.09 24,012,116.88 24,012,116.88
Rate for 2020-2021 ** 3.18* 10.55* 10.55**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 533 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61900 Form R0418
Muskegon Montessori Academy for Environmental Change 2950 MCCRACKEN ST NORTON SHORES, MI 49441
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 25,597.41 111,721.08 111,721.08
2016-2017 Fixed Carry Forward -1,872.92 4,070.13 4,070.13
Total Indirect Costs 27,470.33 107,650.95 107,650.95
2016-2017 Direct Costs 888,557.58 802,433.91 802,433.91
2018-2019 Rate 3.09* 13.42* 13.42**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,189,621.73 1,081,564.84 1,081,564.84
Indirect costs based on rate ** 36,759.31 145,146.00 145,146.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 20,961.96 129,018.85 129,018.85
2016-2017 Fixed Carry Forward -1,872.92 4,070.13 4,070.13
Total Indirect Costs 22,834.88 124,948.72 124,948.72
Over/(Under) Recovery 13,924.43 20,197.28 20,197.28
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 20,961.96 129,018.85 129,018.85
2020-2021 Fixed Carry Forward 13,924.43 20,197.28 20,197.28 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 7,037.53 108,821.57 108,821.57 (Numerator)
Direct Costs 1,189,621.73 1,081,564.84 1,081,564.84
Rate for 2020-2021 ** 0.59* 10.06* 10.06**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 534 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61902 Form R0418
Timberland Academy 2574 MCLAUGHLIN AVE MUSKEGON, MI 49442
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 260,004.00 1,310,656.00 1,310,656.00
2016-2017 Fixed Carry Forward -25,754.49 0.00 102,960.28
Total Indirect Costs 285,758.49 1,310,656.00 1,207,695.72
2016-2017 Direct Costs 6,848,914.00 5,798,262.00 5,798,262.00
2018-2019 Rate 4.17* 22.60* 20.83**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,481,965.00 6,377,853.00 6,377,853.00
Indirect costs based on rate ** 311,997.94 956,677.95 1,328,506.78 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 287,974.00 1,392,086.00 1,392,086.00
2016-2017 Fixed Carry Forward -25,754.49 0.00 102,960.28
Total Indirect Costs 313,728.49 1,392,086.00 1,289,125.72
Over/(Under) Recovery -1,730.55 0.00 39,381.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 287,974.00 1,392,086.00 1,392,086.00
2020-2021 Fixed Carry Forward -1,730.55 0.00 39,381.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 289,704.55 1,392,086.00 1,352,704.94 (Numerator)
Direct Costs 7,481,965.00 6,377,853.00 6,377,853.00
Rate for 2020-2021 ** 3.87* 21.83* 21.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 535 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61904 Form R0418
Three Oaks Public School Academy 1212 KINGSLEY ST MUSKEGON, MI 49442
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 10,800.10 292,546.23 292,546.23
2016-2017 Fixed Carry Forward -1,087.42 0.00 202,101.63
Total Indirect Costs 11,887.52 292,546.23 90,444.60
2016-2017 Direct Costs 3,459,302.50 3,177,556.37 3,177,556.37
2018-2019 Rate 0.34* 9.21* 2.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,580,107.28 3,219,274.67 3,219,274.67
Indirect costs based on rate ** 12,172.36 296,495.20 91,749.33 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,420.71 369,253.32 369,253.32
2016-2017 Fixed Carry Forward -1,087.42 0.00 202,101.63
Total Indirect Costs 9,508.13 369,253.32 167,151.69
Over/(Under) Recovery 2,664.23 -72,758.12 -75,402.36
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,420.71 369,253.32 369,253.32
2020-2021 Fixed Carry Forward 2,664.23 -72,758.12 -75,402.36 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,756.48 442,011.44 444,655.68 (Numerator)
Direct Costs 3,580,107.28 3,219,274.67 3,219,274.67
Rate for 2020-2021 ** 0.16* 13.73* 13.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 536 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61905 Form R0418
Muskegon Heights Public School Academy System 2441 Sanford Street Muskegon Heights, MI 49444
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 347,778.63 1,461,577.94 1,461,577.94
2016-2017 Fixed Carry Forward -24,755.21 0.00 -92,659.34
Total Indirect Costs 372,533.84 1,461,577.94 1,554,237.28
2016-2017 Direct Costs 7,517,995.33 6,404,196.02 6,404,196.02
2018-2019 Rate 4.96* 22.82* 24.27**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,579,874.36 5,458,600.22 5,458,600.22
Indirect costs based on rate ** 326,361.77 818,790.03 1,324,802.27 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 453,379.28 1,574,653.42 1,574,653.42
2016-2017 Fixed Carry Forward -24,755.21 0.00 -92,659.34
Total Indirect Costs 478,134.49 1,574,653.42 1,667,312.76
Over/(Under) Recovery -151,772.72 0.00 -342,510.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 453,379.28 1,574,653.42 1,574,653.42
2020-2021 Fixed Carry Forward -151,772.72 0.00 -342,510.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 605,152.00 1,574,653.42 1,917,163.91 (Numerator)
Direct Costs 6,579,874.36 5,458,600.22 5,458,600.22
Rate for 2020-2021 ** 9.20* 28.85* 35.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 537 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 61906 Form R0418
Muskegon Covenant Academy 125 CATHERINE AVE MUSKEGON, MI 49442
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 31,228.69 207,019.20 207,019.20
2016-2017 Fixed Carry Forward 12,162.05 0.00 39,606.92
Total Indirect Costs 19,066.64 207,019.20 167,412.28
2016-2017 Direct Costs 1,475,875.50 1,300,084.99 1,300,084.99
2018-2019 Rate 1.29* 15.92* 12.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,925,801.08 1,696,817.45 1,696,817.45
Indirect costs based on rate ** 24,842.83 254,522.62 218,550.09 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 36,612.66 265,596.29 265,596.29
2016-2017 Fixed Carry Forward 12,162.05 0.00 39,606.92
Total Indirect Costs 24,450.61 265,596.29 225,989.37
Over/(Under) Recovery 392.22 0.00 -7,439.28
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 36,612.66 265,596.29 265,596.29
2020-2021 Fixed Carry Forward 392.22 0.00 -7,439.28 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 36,220.44 265,596.29 273,035.57 (Numerator)
Direct Costs 1,925,801.08 1,696,817.45 1,696,817.45
Rate for 2020-2021 ** 1.88* 15.65* 16.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 538 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 62000 Form R0418
Newaygo County RESA 4747 WEST 48TH ST FREMONT, MI 49412
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,231,633.51 2,507,464.53 2,507,464.53
2016-2017 Fixed Carry Forward -49,117.55 0.00 -55,603.30
Total Indirect Costs 1,280,751.06 2,507,464.53 2,563,067.83
2016-2017 Direct Costs 18,708,337.89 17,432,506.87 17,432,506.87
2018-2019 Rate 6.85* 14.38* 14.70**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,700,516.99 17,284,620.46 17,284,620.46
Indirect costs based on rate ** 1,280,985.41 2,485,528.42 2,540,839.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,332,425.48 2,748,322.01 2,748,322.01
2016-2017 Fixed Carry Forward -49,117.55 0.00 -55,603.30
Total Indirect Costs 1,381,543.03 2,748,322.01 2,803,925.31
Over/(Under) Recovery -100,557.62 -262,793.59 -263,086.10
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,332,425.48 2,748,322.01 2,748,322.01
2020-2021 Fixed Carry Forward -100,557.62 -262,793.59 -263,086.10 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,432,983.10 3,011,115.60 3,011,408.11 (Numerator)
Direct Costs 18,700,516.99 17,284,620.46 17,284,620.46
Rate for 2020-2021 ** 7.66* 17.42* 17.42**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 539 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 62040 Form R0418
Fremont Public School District 450 E PINE ST FREMONT, MI 49412
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 643,648.27 2,217,985.74 2,217,985.74
2016-2017 Fixed Carry Forward -99,948.51 31,350.97 31,400.51
Total Indirect Costs 743,596.78 2,186,634.77 2,186,585.23
2016-2017 Direct Costs 21,090,759.92 19,516,422.45 19,516,422.45
2018-2019 Rate 3.53* 11.20* 11.20**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 21,189,253.17 19,610,035.64 19,610,035.64
Indirect costs based on rate ** 747,980.64 2,196,323.99 2,196,323.99 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 688,855.17 2,268,072.70 2,268,072.70
2016-2017 Fixed Carry Forward -99,948.51 31,350.97 31,400.51
Total Indirect Costs 788,803.68 2,236,721.73 2,236,672.19
Over/(Under) Recovery -40,823.04 -40,397.74 -40,348.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 688,855.17 2,268,072.70 2,268,072.70
2020-2021 Fixed Carry Forward -40,823.04 -40,397.74 -40,348.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 729,678.21 2,308,470.44 2,308,420.90 (Numerator)
Direct Costs 21,189,253.17 19,610,035.64 19,610,035.64
Rate for 2020-2021 ** 3.44* 11.77* 11.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 540 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 62050 Form R0418
Grant Public School District 148 ELDER ST GRANT, MI 49327
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 574,844.60 1,880,381.96 1,880,381.96
2016-2017 Fixed Carry Forward 4,837.76 0.00 140,916.14
Total Indirect Costs 570,006.84 1,880,381.96 1,739,465.82
2016-2017 Direct Costs 15,943,582.48 14,638,045.12 14,638,045.12
2018-2019 Rate 3.58* 12.85* 11.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,350,323.71 15,019,249.76 15,019,249.76
Indirect costs based on rate ** 585,341.59 1,929,973.59 1,784,286.87 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 683,538.54 2,014,612.49 2,014,612.49
2016-2017 Fixed Carry Forward 4,837.76 0.00 140,916.14
Total Indirect Costs 678,700.78 2,014,612.49 1,873,696.35
Over/(Under) Recovery -93,359.19 -84,638.90 -89,409.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 683,538.54 2,014,612.49 2,014,612.49
2020-2021 Fixed Carry Forward -93,359.19 -84,638.90 -89,409.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 776,897.73 2,099,251.39 2,104,021.97 (Numerator)
Direct Costs 16,350,323.71 15,019,249.76 15,019,249.76
Rate for 2020-2021 ** 4.75* 13.98* 14.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 541 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 62060 Form R0418
Hesperia Community Schools 96 S. Division Street Hesperia, MI 49421
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 371,560.32 875,141.79 875,141.79
2016-2017 Fixed Carry Forward 12,699.62 16,314.54 16,087.21
Total Indirect Costs 358,860.70 858,827.25 859,054.58
2016-2017 Direct Costs 9,227,424.17 8,723,842.70 8,723,842.70
2018-2019 Rate 3.89* 9.84* 9.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,246,605.46 8,686,921.22 8,686,921.22
Indirect costs based on rate ** 359,692.95 854,793.05 855,661.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 392,747.09 952,431.33 952,431.33
2016-2017 Fixed Carry Forward 12,699.62 16,314.54 16,087.21
Total Indirect Costs 380,047.47 936,116.79 936,344.12
Over/(Under) Recovery -20,354.52 -81,323.74 -80,682.38
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 392,747.09 952,431.33 952,431.33
2020-2021 Fixed Carry Forward -20,354.52 -81,323.74 -80,682.38 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 413,101.61 1,033,755.07 1,033,113.71 (Numerator)
Direct Costs 9,246,605.46 8,686,921.22 8,686,921.22
Rate for 2020-2021 ** 4.47* 11.90* 11.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 542 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 62070 Form R0418
Newaygo Public School District 360 S Mill Street Newaygo, MI 49337
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 509,109.27 1,676,899.21 1,676,899.21
2016-2017 Fixed Carry Forward -52,206.02 55,809.84 55,809.84
Total Indirect Costs 561,315.29 1,621,089.37 1,621,089.37
2016-2017 Direct Costs 15,257,565.11 14,089,775.17 14,089,775.17
2018-2019 Rate 3.68* 11.51* 11.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,630,462.96 14,364,082.74 14,364,082.74
Indirect costs based on rate ** 575,201.04 1,653,305.92 1,653,305.92 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 485,602.03 1,751,982.25 1,751,982.25
2016-2017 Fixed Carry Forward -52,206.02 55,809.84 55,809.84
Total Indirect Costs 537,808.05 1,696,172.41 1,696,172.41
Over/(Under) Recovery 37,392.99 -42,866.49 -42,866.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 485,602.03 1,751,982.25 1,751,982.25
2020-2021 Fixed Carry Forward 37,392.99 -42,866.49 -42,866.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 448,209.04 1,794,848.74 1,794,848.74 (Numerator)
Direct Costs 15,630,462.96 14,364,082.74 14,364,082.74
Rate for 2020-2021 ** 2.87* 12.50* 12.50**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 543 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 62090 Form R0418
White Cloud Public Schools P.O. Box 1000 White Cloud, MI 49349
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 308,169.45 1,103,043.26 1,103,043.26
2016-2017 Fixed Carry Forward -19,011.13 -11,938.74 -11,938.74
Total Indirect Costs 327,180.58 1,114,982.00 1,114,982.00
2016-2017 Direct Costs 9,533,410.78 8,738,536.97 8,738,536.97
2018-2019 Rate 3.43* 12.76* 12.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,664,344.91 8,793,614.64 8,793,614.64
Indirect costs based on rate ** 331,487.03 1,122,065.23 1,122,065.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 406,977.51 1,277,707.78 1,277,707.78
2016-2017 Fixed Carry Forward -19,011.13 -11,938.74 -11,938.74
Total Indirect Costs 425,988.64 1,289,646.52 1,289,646.52
Over/(Under) Recovery -94,501.61 -167,581.29 -167,581.29
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 406,977.51 1,277,707.78 1,277,707.78
2020-2021 Fixed Carry Forward -94,501.61 -167,581.29 -167,581.29 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 501,479.12 1,445,289.07 1,445,289.07 (Numerator)
Direct Costs 9,664,344.91 8,793,614.64 8,793,614.64
Rate for 2020-2021 ** 5.19* 16.44* 16.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 544 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 62470 Form R0418
Big Jackson School District 4020 13 MILE RD PARIS, MI 49338
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 35,250.41 80,450.11 80,450.11
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 35,250.41 80,450.11 80,450.11
2016-2017 Direct Costs 262,684.65 217,484.95 217,484.95
2018-2019 Rate 13.42* 36.99* 36.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 277,955.33 233,391.05 233,391.05
Indirect costs based on rate ** 37,301.61 35,008.66 58,347.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 13,360.81 57,925.09 57,925.09
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 13,360.81 57,925.09 57,925.09
Over/(Under) Recovery 23,940.80 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 13,360.81 57,925.09 57,925.09
2020-2021 Fixed Carry Forward 23,940.80 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -10,579.99 57,925.09 57,925.09 (Numerator)
Direct Costs 277,955.33 233,391.05 233,391.05
Rate for 2020-2021 ** 0.00* 24.82* 24.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 545 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63000 Form R0418
Oakland Schools 2111 PONTIAC LAKE RD WATERFORD, MI 48328
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 23,591,354.97 28,195,630.07 28,195,630.07
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 23,591,354.97 28,195,630.07 28,195,630.07
2016-2017 Direct Costs 73,257,577.15 68,653,302.05 68,653,302.05
2018-2019 Rate 32.20* 41.07* 41.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 75,599,981.44 70,785,298.12 70,785,298.12
Indirect costs based on rate ** 11,339,997.22 10,617,794.72 17,696,324.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 22,892,615.50 27,707,298.82 27,707,298.82
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 22,892,615.50 27,707,298.82 27,707,298.82
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 22,892,615.50 27,707,298.82 27,707,298.82
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 22,892,615.50 27,707,298.82 27,707,298.82 (Numerator)
Direct Costs 75,599,981.44 70,785,298.12 70,785,298.12
Rate for 2020-2021 ** 30.28* 39.14* 39.14**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 546 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63010 Form R0418
Birmingham Public Schools 31301 EVERGREEN RD BEVERLY HILLS, MI 48025
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,891,792.74 14,065,133.35 14,065,133.35
2016-2017 Fixed Carry Forward 336,494.79 -200,725.32 -204,109.73
Total Indirect Costs 3,555,297.95 14,265,858.67 14,269,243.08
2016-2017 Direct Costs 120,657,133.74 110,273,334.13 110,273,334.13
2018-2019 Rate 2.95* 12.94* 12.94**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 129,839,205.99 119,246,157.32 119,246,157.32
Indirect costs based on rate ** 3,830,256.58 15,430,452.76 15,430,452.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,032,660.41 14,625,709.08 14,625,709.08
2016-2017 Fixed Carry Forward 336,494.79 -200,725.32 -204,109.73
Total Indirect Costs 3,696,165.62 14,826,434.40 14,829,818.81
Over/(Under) Recovery 134,090.96 604,018.36 600,633.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,032,660.41 14,625,709.08 14,625,709.08
2020-2021 Fixed Carry Forward 134,090.96 604,018.36 600,633.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,898,569.45 14,021,690.72 14,025,075.13 (Numerator)
Direct Costs 129,839,205.99 119,246,157.32 119,246,157.32
Rate for 2020-2021 ** 3.00* 11.76* 11.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 547 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63020 Form R0418
Ferndale Public Schools 871 Pinecrest FERNDALE, MI 48220
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,031,537.92 3,669,915.62 3,669,915.62
2016-2017 Fixed Carry Forward 21,286.61 0.00 1,348,668.04
Total Indirect Costs 1,010,251.31 3,669,915.62 2,321,247.58
2016-2017 Direct Costs 32,619,997.76 29,981,620.06 29,981,620.06
2018-2019 Rate 3.10* 12.24* 7.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 34,507,657.67 31,260,579.20 31,260,579.20
Indirect costs based on rate ** 1,069,737.39 3,826,294.89 2,419,568.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 782,664.26 3,828,801.73 3,828,801.73
2016-2017 Fixed Carry Forward 21,286.61 0.00 1,348,668.04
Total Indirect Costs 761,377.65 3,828,801.73 2,480,133.69
Over/(Under) Recovery 308,359.74 -2,506.84 -60,564.86
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 782,664.26 3,828,801.73 3,828,801.73
2020-2021 Fixed Carry Forward 308,359.74 -2,506.84 -60,564.86 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 474,304.52 3,831,308.57 3,889,366.59 (Numerator)
Direct Costs 34,507,657.67 31,260,579.20 31,260,579.20
Rate for 2020-2021 ** 1.37* 12.26* 12.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 548 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63030 Form R0418
Pontiac City School District 47200 WOODWARD AVE PONTIAC, MI 48342
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,661,249.37 10,087,943.51 10,087,943.51
2016-2017 Fixed Carry Forward 682,020.49 0.00 -206,465.42
Total Indirect Costs 1,979,228.88 10,087,943.51 10,294,408.93
2016-2017 Direct Costs 48,098,971.93 40,547,714.79 40,547,714.79
2018-2019 Rate 4.11* 24.88* 25.39**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 43,389,880.28 39,962,170.10 39,962,170.10
Indirect costs based on rate ** 1,783,324.08 5,994,325.52 9,990,542.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,983,226.00 8,766,804.52 8,766,804.52
2016-2017 Fixed Carry Forward 682,020.49 0.00 -206,465.42
Total Indirect Costs 1,301,205.51 8,766,804.52 8,973,269.94
Over/(Under) Recovery 482,118.57 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,983,226.00 8,766,804.52 8,766,804.52
2020-2021 Fixed Carry Forward 482,118.57 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,501,107.43 8,766,804.52 8,766,804.52 (Numerator)
Direct Costs 43,389,880.28 39,962,170.10 39,962,170.10
Rate for 2020-2021 ** 3.46* 21.94* 21.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 549 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63040 Form R0418
Royal Oak Schools 800 DeVillen Avenue ROYAL OAK, MI 48073
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,322,463.31 7,042,537.52 7,042,537.52
2016-2017 Fixed Carry Forward 151,552.00 0.00 1,277,091.14
Total Indirect Costs 2,170,911.31 7,042,537.52 5,765,446.38
2016-2017 Direct Costs 52,426,291.31 47,531,057.73 47,531,057.73
2018-2019 Rate 4.14* 14.82* 12.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 57,285,767.49 51,717,548.24 51,717,548.24
Indirect costs based on rate ** 2,371,630.77 7,664,540.65 6,273,338.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,370,235.24 7,731,932.89 7,731,932.89
2016-2017 Fixed Carry Forward 151,552.00 0.00 1,277,091.14
Total Indirect Costs 2,218,683.24 7,731,932.89 6,454,841.75
Over/(Under) Recovery 152,947.53 -67,392.24 -181,503.15
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,370,235.24 7,731,932.89 7,731,932.89
2020-2021 Fixed Carry Forward 152,947.53 -67,392.24 -181,503.15 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,217,287.71 7,799,325.13 7,913,436.04 (Numerator)
Direct Costs 57,285,767.49 51,717,548.24 51,717,548.24
Rate for 2020-2021 ** 3.87* 15.08* 15.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 550 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63050 Form R0418
Berkley School District 14501 TALBOT ST OAK PARK, MI 48237
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,869,549.31 5,502,545.12 5,502,545.12
2016-2017 Fixed Carry Forward 212,012.08 562,158.25 559,494.79
Total Indirect Costs 1,657,537.23 4,940,386.87 4,943,050.33
2016-2017 Direct Costs 55,956,235.08 52,151,789.27 52,151,789.27
2018-2019 Rate 2.96* 9.47* 9.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 63,338,362.63 59,496,659.19 59,496,659.19
Indirect costs based on rate ** 1,874,815.53 5,634,333.63 5,640,283.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,142,731.22 5,861,793.87 5,861,793.87
2016-2017 Fixed Carry Forward 212,012.08 562,158.25 559,494.79
Total Indirect Costs 1,930,719.14 5,299,635.62 5,302,299.08
Over/(Under) Recovery -55,903.61 334,698.01 337,984.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,142,731.22 5,861,793.87 5,861,793.87
2020-2021 Fixed Carry Forward -55,903.61 334,698.01 337,984.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,198,634.83 5,527,095.86 5,523,809.66 (Numerator)
Direct Costs 63,338,362.63 59,496,659.19 59,496,659.19
Rate for 2020-2021 ** 3.47* 9.29* 9.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 551 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63060 Form R0418
Southfield Public School District 24661 LAHSER RD SOUTHFIELD, MI 48033
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,517,900.80 10,910,809.37 10,910,809.37
2016-2017 Fixed Carry Forward -391,465.21 -1,368,812.12 -1,372,015.08
Total Indirect Costs 3,909,366.01 12,279,621.49 12,282,824.45
2016-2017 Direct Costs 89,859,163.28 82,466,254.71 82,466,254.71
2018-2019 Rate 4.35* 14.89* 14.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 90,684,749.45 83,749,722.00 83,749,722.00
Indirect costs based on rate ** 3,944,786.60 12,470,333.61 12,470,333.61 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,632,887.39 10,567,914.84 10,567,914.84
2016-2017 Fixed Carry Forward -391,465.21 -1,368,812.12 -1,372,015.08
Total Indirect Costs 4,024,352.60 11,936,726.96 11,939,929.92
Over/(Under) Recovery -79,566.00 533,606.65 530,403.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,632,887.39 10,567,914.84 10,567,914.84
2020-2021 Fixed Carry Forward -79,566.00 533,606.65 530,403.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,712,453.39 10,034,308.19 10,037,511.15 (Numerator)
Direct Costs 90,684,749.45 83,749,722.00 83,749,722.00
Rate for 2020-2021 ** 4.09* 11.98* 11.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 552 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63070 Form R0418
Avondale School District 2940 WAUKEGAN ST AUBURN HILLS, MI 48326
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,039,872.32 4,400,810.02 4,400,810.02
2016-2017 Fixed Carry Forward 46,506.40 -504,251.49 -504,262.01
Total Indirect Costs 993,365.92 4,905,061.51 4,905,072.03
2016-2017 Direct Costs 36,798,885.34 33,246,707.88 33,246,707.88
2018-2019 Rate 2.70* 14.75* 14.75**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 42,033,525.26 38,287,972.76 38,287,972.76
Indirect costs based on rate ** 1,134,905.18 5,647,475.98 5,647,475.98 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,227,970.53 4,767,143.46 4,767,143.46
2016-2017 Fixed Carry Forward 46,506.40 -504,251.49 -504,262.01
Total Indirect Costs 1,181,464.13 5,271,394.95 5,271,405.47
Over/(Under) Recovery -46,558.95 376,081.03 376,070.51
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,227,970.53 4,767,143.46 4,767,143.46
2020-2021 Fixed Carry Forward -46,558.95 376,081.03 376,070.51 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,274,529.48 4,391,062.43 4,391,072.95 (Numerator)
Direct Costs 42,033,525.26 38,287,972.76 38,287,972.76
Rate for 2020-2021 ** 3.03* 11.47* 11.47**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 553 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63080 Form R0418
Bloomfield Hills Schools 7273 Wing Lake Rd Bloomfield Hills, MI 48301
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,381,340.58 12,680,119.70 12,680,119.70
2016-2017 Fixed Carry Forward -201,053.85 -949,845.78 -949,439.03
Total Indirect Costs 3,582,394.43 13,629,965.48 13,629,558.73
2016-2017 Direct Costs 95,926,095.45 87,775,364.78 87,775,364.78
2018-2019 Rate 3.73* 15.53* 15.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 101,546,026.08 91,949,886.56 91,949,886.56
Indirect costs based on rate ** 3,787,666.77 13,792,482.98 14,279,817.38 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,740,658.26 13,094,011.29 13,094,011.29
2016-2017 Fixed Carry Forward -201,053.85 -949,845.78 -949,439.03
Total Indirect Costs 3,941,712.11 14,043,857.07 14,043,450.32
Over/(Under) Recovery -154,045.34 0.00 236,367.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,740,658.26 13,094,011.29 13,094,011.29
2020-2021 Fixed Carry Forward -154,045.34 0.00 236,367.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,894,703.60 13,094,011.29 12,857,644.23 (Numerator)
Direct Costs 101,546,026.08 91,949,886.56 91,949,886.56
Rate for 2020-2021 ** 3.84* 14.24* 13.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 554 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63090 Form R0418
Clarenceville School District 20210 MIDDLEBELT RD LIVONIA, MI 48152
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 729,614.87 1,968,013.93 1,968,013.93
2016-2017 Fixed Carry Forward 42,144.38 75,967.56 75,937.54
Total Indirect Costs 687,470.49 1,892,046.37 1,892,076.39
2016-2017 Direct Costs 20,047,151.31 18,808,752.25 18,808,752.25
2018-2019 Rate 3.43* 10.06* 10.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,652,421.39 17,368,563.65 17,368,563.65
Indirect costs based on rate ** 639,778.05 1,747,277.50 1,747,277.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 862,697.07 2,146,554.81 2,146,554.81
2016-2017 Fixed Carry Forward 42,144.38 75,967.56 75,937.54
Total Indirect Costs 820,552.69 2,070,587.25 2,070,617.27
Over/(Under) Recovery -180,774.64 -323,309.75 -323,339.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 862,697.07 2,146,554.81 2,146,554.81
2020-2021 Fixed Carry Forward -180,774.64 -323,309.75 -323,339.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,043,471.71 2,469,864.56 2,469,894.58 (Numerator)
Direct Costs 18,652,421.39 17,368,563.65 17,368,563.65
Rate for 2020-2021 ** 5.59* 14.22* 14.22**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 555 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63100 Form R0418
Novi Community School District 25345 TAFT RD NOVI, MI 48374
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,832,870.35 7,394,351.18 7,394,351.18
2016-2017 Fixed Carry Forward -450,082.04 -1,076,749.72 -1,076,749.72
Total Indirect Costs 2,282,952.39 8,471,100.90 8,471,100.90
2016-2017 Direct Costs 74,749,397.00 68,975,972.95 68,975,972.95
2018-2019 Rate 3.05* 12.28* 12.28**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 79,593,318.17 73,245,107.30 73,245,107.30
Indirect costs based on rate ** 2,427,596.20 8,994,499.18 8,994,499.18 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,967,030.57 8,089,891.44 8,089,891.44
2016-2017 Fixed Carry Forward -450,082.04 -1,076,749.72 -1,076,749.72
Total Indirect Costs 2,417,112.61 9,166,641.16 9,166,641.16
Over/(Under) Recovery 10,483.59 -172,141.98 -172,141.98
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,967,030.57 8,089,891.44 8,089,891.44
2020-2021 Fixed Carry Forward 10,483.59 -172,141.98 -172,141.98 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,956,546.98 8,262,033.42 8,262,033.42 (Numerator)
Direct Costs 79,593,318.17 73,245,107.30 73,245,107.30
Rate for 2020-2021 ** 2.46* 11.28* 11.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 556 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63110 Form R0418
Oxford Community Schools 10 N. Washington St OXFORD, MI 48371
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,871,774.92 5,887,769.46 5,887,769.46
2016-2017 Fixed Carry Forward 348,281.51 -499,384.55 -496,890.52
Total Indirect Costs 1,523,493.41 6,387,154.01 6,384,659.98
2016-2017 Direct Costs 53,176,605.23 48,955,375.69 48,955,375.69
2018-2019 Rate 2.86* 13.05* 13.04**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 60,825,461.39 55,856,652.42 55,856,652.42
Indirect costs based on rate ** 1,739,608.20 7,289,293.14 7,283,707.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,223,867.79 6,969,822.47 6,969,822.47
2016-2017 Fixed Carry Forward 348,281.51 -499,384.55 -496,890.52
Total Indirect Costs 1,875,586.28 7,469,207.02 7,466,712.99
Over/(Under) Recovery -135,978.08 -179,913.88 -183,005.51
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,223,867.79 6,969,822.47 6,969,822.47
2020-2021 Fixed Carry Forward -135,978.08 -179,913.88 -183,005.51 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,359,845.87 7,149,736.35 7,152,827.98 (Numerator)
Direct Costs 60,825,461.39 55,856,652.42 55,856,652.42
Rate for 2020-2021 ** 3.88* 12.80* 12.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 557 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63130 Form R0418
Hazel Park, School District of the City of 1620 EAST ELZA AVE HAZEL PARK, MI 48030
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,126,301.78 5,079,730.90 5,079,730.90
2016-2017 Fixed Carry Forward 155,954.68 0.00 454,328.87
Total Indirect Costs 970,347.10 5,079,730.90 4,625,402.03
2016-2017 Direct Costs 41,894,405.93 37,702,041.81 37,702,041.81
2018-2019 Rate 2.32* 13.47* 12.27**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 34,033,385.38 30,475,838.57 30,475,838.57
Indirect costs based on rate ** 789,574.54 4,105,095.46 3,739,385.39 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,255,271.94 4,612,895.29 4,612,895.29
2016-2017 Fixed Carry Forward 155,954.68 0.00 454,328.87
Total Indirect Costs 1,099,317.26 4,612,895.29 4,158,566.42
Over/(Under) Recovery -309,742.72 -507,799.83 -419,181.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,255,271.94 4,612,895.29 4,612,895.29
2020-2021 Fixed Carry Forward -309,742.72 -507,799.83 -419,181.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,565,014.66 5,120,695.12 5,032,076.32 (Numerator)
Direct Costs 34,033,385.38 30,475,838.57 30,475,838.57
Rate for 2020-2021 ** 4.60* 16.80* 16.51**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 558 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63140 Form R0418
Madison District Public Schools 26524 JOHN R RD MADISON HEIGHTS, MI 48071
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 613,975.50 2,362,102.93 2,362,102.93
2016-2017 Fixed Carry Forward -42,233.21 -114,887.22 -163,313.67
Total Indirect Costs 656,208.71 2,476,990.15 2,525,416.60
2016-2017 Direct Costs 17,045,715.67 15,297,588.24 15,297,588.24
2018-2019 Rate 3.85* 16.19* 16.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,809,757.01 18,725,768.80 18,725,768.80
Indirect costs based on rate ** 801,175.64 2,808,865.32 3,091,624.43 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 758,518.51 2,842,506.72 2,842,506.72
2016-2017 Fixed Carry Forward -42,233.21 -114,887.22 -163,313.67
Total Indirect Costs 800,751.72 2,957,393.94 3,005,820.39
Over/(Under) Recovery 423.92 0.00 85,804.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 758,518.51 2,842,506.72 2,842,506.72
2020-2021 Fixed Carry Forward 423.92 0.00 85,804.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 758,094.59 2,842,506.72 2,756,702.68 (Numerator)
Direct Costs 20,809,757.01 18,725,768.80 18,725,768.80
Rate for 2020-2021 ** 3.64* 15.18* 14.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 559 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63150 Form R0418
Troy School District 4400 LIVERNOIS RD TROY, MI 48098
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,406,461.94 11,350,040.00 11,350,040.00
2016-2017 Fixed Carry Forward 130,914.30 486,711.69 486,711.69
Total Indirect Costs 2,275,547.64 10,863,328.31 10,863,328.31
2016-2017 Direct Costs 146,729,371.12 137,570,833.00 137,570,833.00
2018-2019 Rate 1.55* 7.90* 7.90**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 158,218,005.66 147,405,368.00 147,405,368.00
Indirect costs based on rate ** 2,452,379.09 11,645,024.07 11,645,024.07 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,636,217.67 14,041,642.00 14,041,642.00
2016-2017 Fixed Carry Forward 130,914.30 486,711.69 486,711.69
Total Indirect Costs 3,505,303.37 13,554,930.31 13,554,930.31
Over/(Under) Recovery -1,052,924.28 -1,909,906.24 -1,909,906.24
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,636,217.67 14,041,642.00 14,041,642.00
2020-2021 Fixed Carry Forward -1,052,924.28 -1,909,906.24 -1,909,906.24 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,689,141.95 15,951,548.24 15,951,548.24 (Numerator)
Direct Costs 158,218,005.66 147,405,368.00 147,405,368.00
Rate for 2020-2021 ** 2.96* 10.82* 10.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 560 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63160 Form R0418
West Bloomfield School District 5810 COMMERCE RD WEST BLOOMFIELD, MI 48324
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,171,624.39 6,160,115.27 6,160,115.27
2016-2017 Fixed Carry Forward 36,245.96 -102,540.44 -102,540.44
Total Indirect Costs 2,135,378.43 6,262,655.71 6,262,655.71
2016-2017 Direct Costs 61,326,646.98 57,110,983.10 57,110,983.10
2018-2019 Rate 3.48* 10.97* 10.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 64,807,780.82 60,184,042.65 60,184,042.65
Indirect costs based on rate ** 2,255,310.77 6,602,189.48 6,602,189.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,308,894.98 6,755,222.15 6,755,222.15
2016-2017 Fixed Carry Forward 36,245.96 -102,540.44 -102,540.44
Total Indirect Costs 2,272,649.02 6,857,762.59 6,857,762.59
Over/(Under) Recovery -17,338.25 -255,573.11 -255,573.11
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,308,894.98 6,755,222.15 6,755,222.15
2020-2021 Fixed Carry Forward -17,338.25 -255,573.11 -255,573.11 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,326,233.23 7,010,795.26 7,010,795.26 (Numerator)
Direct Costs 64,807,780.82 60,184,042.65 60,184,042.65
Rate for 2020-2021 ** 3.59* 11.65* 11.65**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 561 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63180 Form R0418
Brandon School District in the Counties of Oakland and Lapeer 1025 SOUTH ORTONVILLE RD ORTONVILLE, MI 48462
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,093,108.89 3,727,280.41 3,727,280.41
2016-2017 Fixed Carry Forward 11,156.46 0.00 -131,450.63
Total Indirect Costs 1,081,952.43 3,727,280.41 3,858,731.04
2016-2017 Direct Costs 24,266,719.83 21,632,548.31 21,632,548.31
2018-2019 Rate 4.46* 17.23* 17.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 24,175,135.70 21,497,565.52 21,497,565.52
Indirect costs based on rate ** 1,078,211.05 3,224,634.83 3,835,165.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,022,795.63 3,700,365.81 3,700,365.81
2016-2017 Fixed Carry Forward 11,156.46 0.00 -131,450.63
Total Indirect Costs 1,011,639.17 3,700,365.81 3,831,816.44
Over/(Under) Recovery 66,571.88 0.00 3,349.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,022,795.63 3,700,365.81 3,700,365.81
2020-2021 Fixed Carry Forward 66,571.88 0.00 3,349.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 956,223.75 3,700,365.81 3,697,016.56 (Numerator)
Direct Costs 24,175,135.70 21,497,565.52 21,497,565.52
Rate for 2020-2021 ** 3.96* 17.21* 17.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 562 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63190 Form R0418
Clarkston Community School District 6389 CLARKSTON RD CLARKSTON, MI 48346
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,391,776.59 9,572,559.41 9,572,559.41
2016-2017 Fixed Carry Forward 665,532.53 948,803.68 955,096.57
Total Indirect Costs 1,726,244.06 8,623,755.73 8,617,462.84
2016-2017 Direct Costs 79,955,665.57 72,600,793.73 72,600,793.73
2018-2019 Rate 2.16* 11.88* 11.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 84,980,802.69 77,437,879.67 77,437,879.67
Indirect costs based on rate ** 1,835,585.34 9,199,620.10 9,191,876.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,384,733.73 9,785,004.23 9,785,004.23
2016-2017 Fixed Carry Forward 665,532.53 948,803.68 955,096.57
Total Indirect Costs 1,719,201.20 8,836,200.55 8,829,907.66
Over/(Under) Recovery 116,384.14 363,419.55 361,968.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,384,733.73 9,785,004.23 9,785,004.23
2020-2021 Fixed Carry Forward 116,384.14 363,419.55 361,968.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,268,349.59 9,421,584.68 9,423,035.57 (Numerator)
Direct Costs 84,980,802.69 77,437,879.67 77,437,879.67
Rate for 2020-2021 ** 2.67* 12.17* 12.17**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 563 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63200 Form R0418
Farmington Public School District 32500 SHIAWASSEE RD FARMINGTON, MI 48336
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,272,100.83 13,163,384.47 13,163,384.47
2016-2017 Fixed Carry Forward -399,325.98 223,220.39 227,143.76
Total Indirect Costs 4,671,426.81 12,940,164.08 12,936,240.71
2016-2017 Direct Costs 125,701,691.46 118,579,801.98 118,579,801.98
2018-2019 Rate 3.72* 10.91* 10.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 128,143,379.82 121,217,194.33 121,217,194.33
Indirect costs based on rate ** 4,766,933.73 13,224,795.90 13,224,795.90 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,963,394.10 13,209,324.61 13,209,324.61
2016-2017 Fixed Carry Forward -399,325.98 223,220.39 227,143.76
Total Indirect Costs 4,362,720.08 12,986,104.22 12,982,180.85
Over/(Under) Recovery 404,213.65 238,691.68 242,615.05
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,963,394.10 13,209,324.61 13,209,324.61
2020-2021 Fixed Carry Forward 404,213.65 238,691.68 242,615.05 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,559,180.45 12,970,632.93 12,966,709.56 (Numerator)
Direct Costs 128,143,379.82 121,217,194.33 121,217,194.33
Rate for 2020-2021 ** 2.78* 10.70* 10.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 564 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63210 Form R0418
Holly Area School District 920 BAIRD ST HOLLY, MI 48442
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,132,145.01 4,246,189.77 4,246,189.77
2016-2017 Fixed Carry Forward -25,489.82 -507,718.07 -505,497.57
Total Indirect Costs 1,157,634.83 4,753,907.84 4,751,687.34
2016-2017 Direct Costs 34,729,262.66 31,478,161.90 31,478,161.90
2018-2019 Rate 3.33* 15.10* 15.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 37,036,762.90 33,467,277.74 33,467,277.74
Indirect costs based on rate ** 1,233,324.20 5,020,091.66 5,053,558.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,145,122.79 4,572,607.95 4,572,607.95
2016-2017 Fixed Carry Forward -25,489.82 -507,718.07 -505,497.57
Total Indirect Costs 1,170,612.61 5,080,326.02 5,078,105.52
Over/(Under) Recovery 62,711.59 0.00 -24,546.58
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,145,122.79 4,572,607.95 4,572,607.95
2020-2021 Fixed Carry Forward 62,711.59 0.00 -24,546.58 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,082,411.20 4,572,607.95 4,597,154.53 (Numerator)
Direct Costs 37,036,762.90 33,467,277.74 33,467,277.74
Rate for 2020-2021 ** 2.92* 13.66* 13.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 565 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63220 Form R0418
Huron Valley Schools 2390 SOUTH MILFORD RD HIGHLAND, MI 48357
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,325,618.39 11,756,481.64 11,756,481.64
2016-2017 Fixed Carry Forward 553,559.68 0.00 2,133,833.04
Total Indirect Costs 2,772,058.71 11,756,481.64 9,622,648.60
2016-2017 Direct Costs 99,670,351.74 91,093,390.14 91,093,390.14
2018-2019 Rate 2.78* 12.91* 10.56**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 100,596,977.42 91,188,794.19 91,188,794.19
Indirect costs based on rate ** 2,796,595.97 11,772,473.33 9,629,536.67 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,278,372.95 12,451,361.33 12,451,361.33
2016-2017 Fixed Carry Forward 553,559.68 0.00 2,133,833.04
Total Indirect Costs 2,724,813.27 12,451,361.33 10,317,528.29
Over/(Under) Recovery 71,782.70 -678,888.00 -687,991.62
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,278,372.95 12,451,361.33 12,451,361.33
2020-2021 Fixed Carry Forward 71,782.70 -678,888.00 -687,991.62 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,206,590.25 13,130,249.33 13,139,352.95 (Numerator)
Direct Costs 100,596,977.42 91,188,794.19 91,188,794.19
Rate for 2020-2021 ** 3.19* 14.40* 14.41**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 566 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63230 Form R0418
Lake Orion Community Schools 315 NORTH LAPEER ST LAKE ORION, MI 48362
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,826,471.58 8,301,598.61 8,301,598.61
2016-2017 Fixed Carry Forward -528,307.28 -629,593.90 -631,979.00
Total Indirect Costs 3,354,778.86 8,931,192.51 8,933,577.61
2016-2017 Direct Costs 78,665,132.02 72,942,991.50 72,942,991.50
2018-2019 Rate 4.26* 12.24* 12.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 84,773,747.26 78,706,560.12 78,706,560.12
Indirect costs based on rate ** 3,611,361.63 9,633,682.96 9,641,553.61 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,587,239.84 8,394,345.20 8,394,345.20
2016-2017 Fixed Carry Forward -528,307.28 -629,593.90 -631,979.00
Total Indirect Costs 3,115,547.12 9,023,939.10 9,026,324.20
Over/(Under) Recovery 495,814.51 609,743.86 615,229.41
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,587,239.84 8,394,345.20 8,394,345.20
2020-2021 Fixed Carry Forward 495,814.51 609,743.86 615,229.41 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,091,425.33 7,784,601.34 7,779,115.79 (Numerator)
Direct Costs 84,773,747.26 78,706,560.12 78,706,560.12
Rate for 2020-2021 ** 2.47* 9.89* 9.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 567 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63240 Form R0418
South Lyon Community Schools 345 SOUTH WARREN ST SOUTH LYON, MI 48178
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,081,643.79 8,391,445.56 8,391,445.56
2016-2017 Fixed Carry Forward 280,358.33 471,839.36 480,796.69
Total Indirect Costs 801,285.46 7,919,606.20 7,910,648.87
2016-2017 Direct Costs 78,990,680.86 71,447,296.23 71,447,296.23
2018-2019 Rate 1.01* 11.08* 11.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 86,305,806.56 78,472,724.26 78,472,724.26
Indirect costs based on rate ** 871,688.65 8,694,777.85 8,686,930.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,265,031.54 8,892,345.84 8,892,345.84
2016-2017 Fixed Carry Forward 280,358.33 471,839.36 480,796.69
Total Indirect Costs 984,673.21 8,420,506.48 8,411,549.15
Over/(Under) Recovery -112,984.56 274,271.37 275,381.43
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,265,031.54 8,892,345.84 8,892,345.84
2020-2021 Fixed Carry Forward -112,984.56 274,271.37 275,381.43 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,378,016.10 8,618,074.47 8,616,964.41 (Numerator)
Direct Costs 86,305,806.56 78,472,724.26 78,472,724.26
Rate for 2020-2021 ** 1.60* 10.98* 10.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 568 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63250 Form R0418
Oak Park, School District of the City of 13900 GRANZON ST OAK PARK, MI 48237
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,133,273.20 5,041,744.65 5,041,744.65
2016-2017 Fixed Carry Forward 152,202.12 380,113.40 378,632.83
Total Indirect Costs 981,071.08 4,661,631.25 4,663,111.82
2016-2017 Direct Costs 49,845,552.54 45,819,190.09 45,819,190.09
2018-2019 Rate 1.97* 10.17* 10.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 51,975,517.08 47,583,681.12 47,583,681.12
Indirect costs based on rate ** 1,023,917.69 4,839,260.37 4,844,018.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,193,914.05 5,517,642.01 5,517,642.01
2016-2017 Fixed Carry Forward 152,202.12 380,113.40 378,632.83
Total Indirect Costs 1,041,711.93 5,137,528.61 5,139,009.18
Over/(Under) Recovery -17,794.24 -298,268.24 -294,990.44
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,193,914.05 5,517,642.01 5,517,642.01
2020-2021 Fixed Carry Forward -17,794.24 -298,268.24 -294,990.44 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,211,708.29 5,815,910.25 5,812,632.45 (Numerator)
Direct Costs 51,975,517.08 47,583,681.12 47,583,681.12
Rate for 2020-2021 ** 2.33* 12.22* 12.22**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 569 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63260 Form R0418
Rochester Community School District 501 WEST UNIVERSITY DR ROCHESTER, MI 48307
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 6,268,983.07 17,644,751.25 17,644,751.25
2016-2017 Fixed Carry Forward -515,951.93 -1,254,340.55 -1,258,110.51
Total Indirect Costs 6,784,935.00 18,899,091.80 18,902,861.76
2016-2017 Direct Costs 156,776,704.39 145,190,936.21 145,190,936.21
2018-2019 Rate 4.33* 13.02* 13.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 166,447,856.35 152,140,087.44 152,140,087.44
Indirect costs based on rate ** 7,207,192.18 19,808,639.38 19,808,639.38 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,516,744.60 20,631,400.51 20,631,400.51
2016-2017 Fixed Carry Forward -515,951.93 -1,254,340.55 -1,258,110.51
Total Indirect Costs 7,032,696.53 21,885,741.06 21,889,511.02
Over/(Under) Recovery 174,495.65 -2,077,101.68 -2,080,871.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,516,744.60 20,631,400.51 20,631,400.51
2020-2021 Fixed Carry Forward 174,495.65 -2,077,101.68 -2,080,871.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 6,342,248.95 22,708,502.19 22,712,272.15 (Numerator)
Direct Costs 166,447,856.35 152,140,087.44 152,140,087.44
Rate for 2020-2021 ** 3.81* 14.93* 14.93**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 570 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63270 Form R0418
Clawson Public Schools 626 Phillips Ave Clawson, MI 48017
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,098,314.43 2,924,502.22 2,924,502.22
2016-2017 Fixed Carry Forward -168,549.95 0.00 -355,978.77
Total Indirect Costs 1,266,864.38 2,924,502.22 3,280,480.99
2016-2017 Direct Costs 18,177,504.58 16,351,316.79 16,351,316.79
2018-2019 Rate 6.97* 17.89* 20.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,858,581.70 18,049,459.20 18,049,459.20
Indirect costs based on rate ** 1,384,143.14 2,707,418.88 3,620,721.52 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 818,677.35 2,627,799.85 2,627,799.85
2016-2017 Fixed Carry Forward -168,549.95 0.00 -355,978.77
Total Indirect Costs 987,227.30 2,627,799.85 2,983,778.62
Over/(Under) Recovery 396,915.84 0.00 636,942.90
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 818,677.35 2,627,799.85 2,627,799.85
2020-2021 Fixed Carry Forward 396,915.84 0.00 636,942.90 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 421,761.51 2,627,799.85 1,990,856.95 (Numerator)
Direct Costs 19,858,581.70 18,049,459.20 18,049,459.20
Rate for 2020-2021 ** 2.12* 14.56* 11.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 571 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63280 Form R0418
Lamphere Public Schools 31201 DORCHESTER AVE MADISON HEIGHTS, MI 48071
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 932,957.49 3,976,918.19 3,976,918.19
2016-2017 Fixed Carry Forward -70,656.36 -131,192.23 -130,533.73
Total Indirect Costs 1,003,613.85 4,108,110.42 4,107,451.92
2016-2017 Direct Costs 34,148,374.43 31,104,413.73 31,104,413.73
2018-2019 Rate 2.94* 13.21* 13.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 34,944,803.59 31,762,350.36 31,762,350.36
Indirect costs based on rate ** 1,027,377.23 4,195,806.48 4,195,806.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 944,553.00 4,127,006.23 4,127,006.23
2016-2017 Fixed Carry Forward -70,656.36 -131,192.23 -130,533.73
Total Indirect Costs 1,015,209.36 4,258,198.46 4,257,539.96
Over/(Under) Recovery 12,167.87 -62,391.98 -61,733.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 944,553.00 4,127,006.23 4,127,006.23
2020-2021 Fixed Carry Forward 12,167.87 -62,391.98 -61,733.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 932,385.13 4,189,398.21 4,188,739.71 (Numerator)
Direct Costs 34,944,803.59 31,762,350.36 31,762,350.36
Rate for 2020-2021 ** 2.67* 13.19* 13.19**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 572 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63290 Form R0418
Walled Lake Consolidated Schools 850 LADD RD BLDG D WALLED LAKE, MI 48390
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 5,205,673.72 15,688,225.89 15,688,225.89
2016-2017 Fixed Carry Forward 489,399.75 -22,451.39 -24,934.03
Total Indirect Costs 4,716,273.97 15,710,677.28 15,713,159.92
2016-2017 Direct Costs 145,661,038.64 134,976,385.47 134,976,385.47
2018-2019 Rate 3.24* 11.64* 11.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 148,912,142.22 137,781,266.42 137,781,266.42
Indirect costs based on rate ** 4,824,753.41 16,037,739.41 16,037,739.41 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,727,076.93 16,631,360.34 16,631,360.34
2016-2017 Fixed Carry Forward 489,399.75 -22,451.39 -24,934.03
Total Indirect Costs 5,237,677.18 16,653,811.73 16,656,294.37
Over/(Under) Recovery -412,923.77 -616,072.32 -618,554.96
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,727,076.93 16,631,360.34 16,631,360.34
2020-2021 Fixed Carry Forward -412,923.77 -616,072.32 -618,554.96 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 6,140,000.70 17,247,432.66 17,249,915.30 (Numerator)
Direct Costs 148,912,142.22 137,781,266.42 137,781,266.42
Rate for 2020-2021 ** 4.12* 12.52* 12.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 573 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63300 Form R0418
Waterford School District 501 North Cass WATERFORD, MI 48328
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,269,473.00 11,529,354.00 11,529,354.00
2016-2017 Fixed Carry Forward -229,159.24 0.00 2,533,689.09
Total Indirect Costs 4,498,632.24 11,529,354.00 8,995,664.91
2016-2017 Direct Costs 103,711,816.00 96,451,935.00 96,451,935.00
2018-2019 Rate 4.34* 11.95* 9.33**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 102,545,775.05 93,382,282.78 93,382,282.78
Indirect costs based on rate ** 4,450,486.64 11,159,182.79 8,712,566.98 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,589,385.82 12,511,356.09 12,511,356.09
2016-2017 Fixed Carry Forward -229,159.24 0.00 2,533,689.09
Total Indirect Costs 3,818,545.06 12,511,356.09 9,977,667.00
Over/(Under) Recovery 631,941.58 -1,352,173.30 -1,265,100.02
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,589,385.82 12,511,356.09 12,511,356.09
2020-2021 Fixed Carry Forward 631,941.58 -1,352,173.30 -1,265,100.02 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,957,444.24 13,863,529.39 13,776,456.11 (Numerator)
Direct Costs 102,545,775.05 93,382,282.78 93,382,282.78
Rate for 2020-2021 ** 2.88* 14.85* 14.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 574 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63900 Form R0418
Oakland County Academy of Media & Technology 48980 WOODWARD AVE PONTIAC, MI 48342
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 61,883.91 550,471.08 550,471.08
2016-2017 Fixed Carry Forward -29,262.42 0.00 -281,198.97
Total Indirect Costs 91,146.33 550,471.08 831,670.05
2016-2017 Direct Costs 1,941,755.58 1,453,168.41 1,453,168.41
2018-2019 Rate 4.69* 37.88* 57.23**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,051,677.77 1,573,488.82 1,573,488.82
Indirect costs based on rate ** 96,223.69 236,023.32 393,372.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 25,581.59 503,770.54 503,770.54
2016-2017 Fixed Carry Forward -29,262.42 0.00 -281,198.97
Total Indirect Costs 54,844.01 503,770.54 784,969.51
Over/(Under) Recovery 41,379.68 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 25,581.59 503,770.54 503,770.54
2020-2021 Fixed Carry Forward 41,379.68 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -15,798.09 503,770.54 503,770.54 (Numerator)
Direct Costs 2,051,677.77 1,573,488.82 1,573,488.82
Rate for 2020-2021 ** 0.00* 32.02* 32.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 575 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63901 Form R0418
AGBU Alex-Marie Manoogian School 22001 NORTHWESTERN HWY SOUTHFIELD, MI 48075
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 258,923.00 672,872.00 672,872.00
2016-2017 Fixed Carry Forward 14,248.88 0.00 0.00
Total Indirect Costs 244,674.12 672,872.00 672,872.00
2016-2017 Direct Costs 3,276,097.00 2,862,148.00 2,862,148.00
2018-2019 Rate 7.47* 23.51* 23.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,560,993.00 3,145,364.00 3,145,364.00
Indirect costs based on rate ** 266,006.18 471,804.60 739,475.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 277,984.00 693,613.00 693,613.00
2016-2017 Fixed Carry Forward 14,248.88 0.00 0.00
Total Indirect Costs 263,735.12 693,613.00 693,613.00
Over/(Under) Recovery 2,271.06 0.00 45,862.08
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 277,984.00 693,613.00 693,613.00
2020-2021 Fixed Carry Forward 2,271.06 0.00 45,862.08 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 275,712.94 693,613.00 647,750.92 (Numerator)
Direct Costs 3,560,993.00 3,145,364.00 3,145,364.00
Rate for 2020-2021 ** 7.74* 22.05* 20.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 576 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63906 Form R0418
Pontiac Academy for Excellence 196 CESAR E CHAVEZ AVE PONTIAC, MI 48342
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 616,261.71 2,764,029.06 2,764,029.06
2016-2017 Fixed Carry Forward -45,324.31 0.00 0.00
Total Indirect Costs 661,586.02 2,764,029.06 2,764,029.06
2016-2017 Direct Costs 9,339,530.00 7,191,762.65 7,191,762.65
2018-2019 Rate 7.08* 38.43* 38.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,729,436.00 5,667,280.00 5,667,280.00
Indirect costs based on rate ** 547,244.07 850,092.00 1,416,820.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 582,209.00 2,644,365.00 2,644,365.00
2016-2017 Fixed Carry Forward -45,324.31 0.00 0.00
Total Indirect Costs 627,533.31 2,644,365.00 2,644,365.00
Over/(Under) Recovery -80,289.24 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 582,209.00 2,644,365.00 2,644,365.00
2020-2021 Fixed Carry Forward -80,289.24 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 662,498.24 2,644,365.00 2,644,365.00 (Numerator)
Direct Costs 7,729,436.00 5,667,280.00 5,667,280.00
Rate for 2020-2021 ** 8.57* 46.66* 46.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 577 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63907 Form R0418
Great Lakes Academy 46312 WOODWARD AVE PONTIAC, MI 48342
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 22,947.19 283,238.36 283,238.36
2016-2017 Fixed Carry Forward -2,922.28 -78,585.21 -78,585.21
Total Indirect Costs 25,869.47 361,823.57 361,823.57
2016-2017 Direct Costs 1,708,650.37 1,448,359.20 1,448,359.20
2018-2019 Rate 1.51* 24.98* 24.98**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,013,019.35 1,656,145.91 1,656,145.91
Indirect costs based on rate ** 30,396.59 248,421.89 413,705.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 24,481.31 381,354.75 381,354.75
2016-2017 Fixed Carry Forward -2,922.28 -78,585.21 -78,585.21
Total Indirect Costs 27,403.59 459,939.96 459,939.96
Over/(Under) Recovery 2,993.00 0.00 -46,234.71
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 24,481.31 381,354.75 381,354.75
2020-2021 Fixed Carry Forward 2,993.00 0.00 -46,234.71 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 21,488.31 381,354.75 427,589.46 (Numerator)
Direct Costs 2,013,019.35 1,656,145.91 1,656,145.91
Rate for 2020-2021 ** 1.07* 23.03* 25.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 578 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63909 Form R0418
Oakside Scholars Charter Academy 355 SUMMIT DR WATERFORD, MI 48328
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 338,586.00 1,554,257.00 1,554,257.00
2016-2017 Fixed Carry Forward -116,718.14 0.00 0.00
Total Indirect Costs 455,304.14 1,554,257.00 1,554,257.00
2016-2017 Direct Costs 6,743,704.00 5,528,033.00 5,528,033.00
2018-2019 Rate 6.75* 28.12* 28.12**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,276,685.00 6,051,736.00 6,051,736.00
Indirect costs based on rate ** 491,176.24 907,760.40 1,512,934.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 501,091.00 1,726,040.00 1,726,040.00
2016-2017 Fixed Carry Forward -116,718.14 0.00 0.00
Total Indirect Costs 617,809.14 1,726,040.00 1,726,040.00
Over/(Under) Recovery -126,632.90 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 501,091.00 1,726,040.00 1,726,040.00
2020-2021 Fixed Carry Forward -126,632.90 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 627,723.90 1,726,040.00 1,726,040.00 (Numerator)
Direct Costs 7,276,685.00 6,051,736.00 6,051,736.00
Rate for 2020-2021 ** 8.63* 28.52* 28.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 579 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63910 Form R0418
Dr. Joseph F. Pollack Academic Center of Excellence 23777 SOUTHFIELD RD SOUTHFIELD, MI 48075
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 419,714.47 969,297.60 969,297.60
2016-2017 Fixed Carry Forward -19,762.64 0.00 -55,477.44
Total Indirect Costs 439,477.11 969,297.60 1,024,775.04
2016-2017 Direct Costs 5,950,839.39 5,401,256.26 5,401,256.26
2018-2019 Rate 7.39* 17.95* 18.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,423,336.32 5,943,753.84 5,943,753.84
Indirect costs based on rate ** 474,684.55 891,563.08 1,127,530.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 402,865.39 882,447.87 882,447.87
2016-2017 Fixed Carry Forward -19,762.64 0.00 -55,477.44
Total Indirect Costs 422,628.03 882,447.87 937,925.31
Over/(Under) Recovery 52,056.52 0.00 189,604.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 402,865.39 882,447.87 882,447.87
2020-2021 Fixed Carry Forward 52,056.52 0.00 189,604.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 350,808.87 882,447.87 692,843.08 (Numerator)
Direct Costs 6,423,336.32 5,943,753.84 5,943,753.84
Rate for 2020-2021 ** 5.46* 14.85* 11.66**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 580 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63911 Form R0418
Holly Academy 820 ACADEMY RD HOLLY, MI 48442
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 221,549.50 758,773.37 758,773.37
2016-2017 Fixed Carry Forward -26,281.72 -73,283.71 -73,544.47
Total Indirect Costs 247,831.22 832,057.08 832,317.84
2016-2017 Direct Costs 6,120,063.61 5,582,839.74 5,582,839.74
2018-2019 Rate 4.05* 14.90* 14.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,533,453.61 4,943,974.14 4,943,974.14
Indirect costs based on rate ** 224,104.87 736,652.15 737,146.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 147,349.73 736,829.20 736,829.20
2016-2017 Fixed Carry Forward -26,281.72 -73,283.71 -73,544.47
Total Indirect Costs 173,631.45 810,112.91 810,373.67
Over/(Under) Recovery 50,473.42 -73,460.76 -73,227.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 147,349.73 736,829.20 736,829.20
2020-2021 Fixed Carry Forward 50,473.42 -73,460.76 -73,227.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 96,876.31 810,289.96 810,056.33 (Numerator)
Direct Costs 5,533,453.61 4,943,974.14 4,943,974.14
Rate for 2020-2021 ** 1.75* 16.39* 16.38**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 581 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63912 Form R0418
Oakland International Academy 8228 Conant Street DETROIT, MI 48211
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,074,168.06 2,311,381.46 2,311,381.46
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 1,074,168.06 2,311,381.46 2,311,381.46
2016-2017 Direct Costs 5,730,616.99 4,493,403.59 4,493,403.59
2018-2019 Rate 18.74* 51.44* 51.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,582,556.28 5,274,657.66 5,274,657.66
Indirect costs based on rate ** 987,383.44 791,198.65 1,318,664.42 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,157,751.14 2,465,649.76 2,465,649.76
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 1,157,751.14 2,465,649.76 2,465,649.76
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,157,751.14 2,465,649.76 2,465,649.76
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,157,751.14 2,465,649.76 2,465,649.76 (Numerator)
Direct Costs 6,582,556.28 5,274,657.66 5,274,657.66
Rate for 2020-2021 ** 17.59* 46.75* 46.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 582 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63913 Form R0418
Walton Charter Academy 744 EAST WALTON BLVD PONTIAC, MI 48340
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 499,581.00 1,885,285.00 1,885,285.00
2016-2017 Fixed Carry Forward -48,380.41 0.00 0.00
Total Indirect Costs 547,961.41 1,885,285.00 1,885,285.00
2016-2017 Direct Costs 7,249,943.00 5,864,239.00 5,864,239.00
2018-2019 Rate 7.56* 32.15* 32.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,856,001.00 6,326,833.00 6,326,833.00
Indirect costs based on rate ** 593,913.68 949,024.95 1,581,708.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 558,319.00 2,087,487.00 2,087,487.00
2016-2017 Fixed Carry Forward -48,380.41 0.00 0.00
Total Indirect Costs 606,699.41 2,087,487.00 2,087,487.00
Over/(Under) Recovery -12,785.73 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 558,319.00 2,087,487.00 2,087,487.00
2020-2021 Fixed Carry Forward -12,785.73 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 571,104.73 2,087,487.00 2,087,487.00 (Numerator)
Direct Costs 7,856,001.00 6,326,833.00 6,326,833.00
Rate for 2020-2021 ** 7.27* 32.99* 32.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 583 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63914 Form R0418
Advanced Technology Academy 4800 OAKMAN BLVD DEARBORN, MI 48126
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 745,668.00 1,667,839.00 1,667,839.00
2016-2017 Fixed Carry Forward -95,673.67 0.00 21,235.59
Total Indirect Costs 841,341.67 1,667,839.00 1,646,603.41
2016-2017 Direct Costs 9,980,759.00 9,058,588.00 9,058,588.00
2018-2019 Rate 8.43* 18.41* 18.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,889,305.00 9,859,553.00 9,859,553.00
Indirect costs based on rate ** 917,968.41 1,478,932.95 1,792,466.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 813,972.00 1,843,724.00 1,843,724.00
2016-2017 Fixed Carry Forward -95,673.67 0.00 21,235.59
Total Indirect Costs 909,645.67 1,843,724.00 1,822,488.41
Over/(Under) Recovery 8,322.74 0.00 -30,021.67
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 813,972.00 1,843,724.00 1,843,724.00
2020-2021 Fixed Carry Forward 8,322.74 0.00 -30,021.67 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 805,649.26 1,843,724.00 1,873,745.67 (Numerator)
Direct Costs 10,889,305.00 9,859,553.00 9,859,553.00
Rate for 2020-2021 ** 7.40* 18.70* 19.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 584 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63915 Form R0418
Arts and Technology Academy of Pontiac 888 ENTERPRISE DR PONTIAC, MI 48341
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 218,344.00 1,079,649.00 1,079,649.00
2016-2017 Fixed Carry Forward -197,817.99 -542,298.02 -542,298.02
Total Indirect Costs 416,161.99 1,621,947.02 1,621,947.02
2016-2017 Direct Costs 5,864,573.00 5,003,268.00 5,003,268.00
2018-2019 Rate 7.10* 32.42* 32.42**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,874,432.00 5,877,744.00 5,877,744.00
Indirect costs based on rate ** 488,084.67 881,661.60 1,469,436.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 178,373.00 1,175,061.00 1,175,061.00
2016-2017 Fixed Carry Forward -197,817.99 -542,298.02 -542,298.02
Total Indirect Costs 376,190.99 1,717,359.02 1,717,359.02
Over/(Under) Recovery 111,893.68 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 178,373.00 1,175,061.00 1,175,061.00
2020-2021 Fixed Carry Forward 111,893.68 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 66,479.32 1,175,061.00 1,175,061.00 (Numerator)
Direct Costs 6,874,432.00 5,877,744.00 5,877,744.00
Rate for 2020-2021 ** 0.97* 19.99* 19.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 585 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63917 Form R0418
Bradford Academy 24216 GARNER ST SOUTHFIELD, MI 48033
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 235,464.27 1,336,124.95 1,336,124.95
2016-2017 Fixed Carry Forward -75,741.89 -181,962.97 -174,758.10
Total Indirect Costs 311,206.16 1,518,087.92 1,510,883.05
2016-2017 Direct Costs 11,456,579.13 10,355,918.45 10,355,918.45
2018-2019 Rate 2.72* 14.66* 14.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,141,549.87 11,186,734.32 11,186,734.32
Indirect costs based on rate ** 330,250.16 1,639,975.25 1,632,144.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 282,468.14 1,237,283.69 1,237,283.69
2016-2017 Fixed Carry Forward -75,741.89 -181,962.97 -174,758.10
Total Indirect Costs 358,210.03 1,419,246.66 1,412,041.79
Over/(Under) Recovery -27,959.87 220,728.59 220,102.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 282,468.14 1,237,283.69 1,237,283.69
2020-2021 Fixed Carry Forward -27,959.87 220,728.59 220,102.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 310,428.01 1,016,555.10 1,017,180.94 (Numerator)
Direct Costs 12,141,549.87 11,186,734.32 11,186,734.32
Rate for 2020-2021 ** 2.56* 9.09* 9.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 586 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63918 Form R0418
Laurus Academy 24590 LAHSER RD SOUTHFIELD, MI 48033
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 401,915.00 1,566,389.00 1,566,389.00
2016-2017 Fixed Carry Forward -101,598.21 0.00 0.00
Total Indirect Costs 503,513.21 1,566,389.00 1,566,389.00
2016-2017 Direct Costs 5,963,344.00 4,798,870.00 4,798,870.00
2018-2019 Rate 8.44* 32.64* 32.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,569,701.00 5,318,952.00 5,318,952.00
Indirect costs based on rate ** 554,482.76 797,842.80 1,329,738.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 533,121.00 1,783,870.00 1,783,870.00
2016-2017 Fixed Carry Forward -101,598.21 0.00 0.00
Total Indirect Costs 634,719.21 1,783,870.00 1,783,870.00
Over/(Under) Recovery -80,236.45 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 533,121.00 1,783,870.00 1,783,870.00
2020-2021 Fixed Carry Forward -80,236.45 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 613,357.45 1,783,870.00 1,783,870.00 (Numerator)
Direct Costs 6,569,701.00 5,318,952.00 5,318,952.00
Rate for 2020-2021 ** 9.34* 33.54* 33.54**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 587 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63920 Form R0418
Life Skills Center of Pontiac 142 AUBURN AVE PONTIAC, MI 48342
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 261,286.28 541,825.05 541,825.05
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 261,286.28 541,825.05 541,825.05
2016-2017 Direct Costs 1,365,507.41 1,084,968.64 1,084,968.64
2018-2019 Rate 19.13* 49.94* 49.94**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,028,336.31 803,783.03 803,783.03
Indirect costs based on rate ** 154,250.45 120,567.45 200,945.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 191,834.50 416,387.78 416,387.78
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 191,834.50 416,387.78 416,387.78
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 191,834.50 416,387.78 416,387.78
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 191,834.50 416,387.78 416,387.78 (Numerator)
Direct Costs 1,028,336.31 803,783.03 803,783.03
Rate for 2020-2021 ** 18.65* 51.80* 51.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 588 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63921 Form R0418
Crescent Academy 17570 WEST 12 MILE RD SOUTHFIELD, MI 48076
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 134,477.00 1,971,901.00 1,971,901.00
2016-2017 Fixed Carry Forward 0.00 0.00 -241,377.34
Total Indirect Costs 134,477.00 1,971,901.00 2,213,278.34
2016-2017 Direct Costs 10,684,682.00 8,847,258.00 8,847,258.00
2018-2019 Rate 1.26* 22.29* 25.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,679,848.00 8,009,924.00 8,009,924.00
Indirect costs based on rate ** 121,966.08 1,201,488.60 2,002,481.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 162,746.00 1,832,670.00 1,832,670.00
2016-2017 Fixed Carry Forward 0.00 0.00 -241,377.34
Total Indirect Costs 162,746.00 1,832,670.00 2,074,047.34
Over/(Under) Recovery -40,779.92 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 162,746.00 1,832,670.00 1,832,670.00
2020-2021 Fixed Carry Forward -40,779.92 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 203,525.92 1,832,670.00 1,832,670.00 (Numerator)
Direct Costs 9,679,848.00 8,009,924.00 8,009,924.00
Rate for 2020-2021 ** 2.10* 22.88* 22.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 589 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63922 Form R0418
Great Oaks Academy 4257 BART AVE WARREN, MI 48091
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 368,336.00 1,658,983.00 1,658,983.00
2016-2017 Fixed Carry Forward -105,742.26 0.00 0.00
Total Indirect Costs 474,078.26 1,658,983.00 1,658,983.00
2016-2017 Direct Costs 6,372,696.00 5,082,049.00 5,082,049.00
2018-2019 Rate 7.44* 32.64* 32.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,035,027.00 5,720,325.00 5,720,325.00
Indirect costs based on rate ** 523,406.01 858,048.75 1,430,081.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 389,443.00 1,704,145.00 1,704,145.00
2016-2017 Fixed Carry Forward -105,742.26 0.00 0.00
Total Indirect Costs 495,185.26 1,704,145.00 1,704,145.00
Over/(Under) Recovery 28,220.75 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 389,443.00 1,704,145.00 1,704,145.00
2020-2021 Fixed Carry Forward 28,220.75 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 361,222.25 1,704,145.00 1,704,145.00 (Numerator)
Direct Costs 7,035,027.00 5,720,325.00 5,720,325.00
Rate for 2020-2021 ** 5.13* 29.79* 29.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 590 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63923 Form R0418
Four Corners Montessori Academy 1075 EAST GARDENIA AVE MADISON HEIGHTS, MI 48071
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 11,606.83 506,876.08 506,876.08
2016-2017 Fixed Carry Forward -2,594.53 0.00 35,563.17
Total Indirect Costs 14,201.36 506,876.08 471,312.91
2016-2017 Direct Costs 3,409,574.63 2,914,305.38 2,914,305.38
2018-2019 Rate 0.42* 17.39* 16.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,168,293.33 3,542,948.32 3,542,948.32
Indirect costs based on rate ** 17,506.83 531,442.25 572,894.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 15,893.64 641,238.65 641,238.65
2016-2017 Fixed Carry Forward -2,594.53 0.00 35,563.17
Total Indirect Costs 18,488.17 641,238.65 605,675.48
Over/(Under) Recovery -981.34 0.00 -32,780.74
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 15,893.64 641,238.65 641,238.65
2020-2021 Fixed Carry Forward -981.34 0.00 -32,780.74 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 16,874.98 641,238.65 674,019.39 (Numerator)
Direct Costs 4,168,293.33 3,542,948.32 3,542,948.32
Rate for 2020-2021 ** 0.40* 18.10* 19.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 591 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63924 Form R0418
Michigan Mathematics and Science Academy 27300 Dequindre Road Warren, MI 48092
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 189,392.00 1,158,095.00 1,158,095.00
2016-2017 Fixed Carry Forward -48,242.96 0.00 0.00
Total Indirect Costs 237,634.96 1,158,095.00 1,158,095.00
2016-2017 Direct Costs 5,449,770.00 4,481,067.00 4,481,067.00
2018-2019 Rate 4.36* 25.84* 25.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,891,075.00 5,575,367.00 5,575,367.00
Indirect costs based on rate ** 300,450.87 836,305.05 1,393,841.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 345,050.00 1,660,758.00 1,660,758.00
2016-2017 Fixed Carry Forward -48,242.96 0.00 0.00
Total Indirect Costs 393,292.96 1,660,758.00 1,660,758.00
Over/(Under) Recovery -92,842.09 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 345,050.00 1,660,758.00 1,660,758.00
2020-2021 Fixed Carry Forward -92,842.09 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 437,892.09 1,660,758.00 1,660,758.00 (Numerator)
Direct Costs 6,891,075.00 5,575,367.00 5,575,367.00
Rate for 2020-2021 ** 6.35* 29.79* 29.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 592 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63926 Form R0418
Faxon Academy 28555 Middlebelt Farmington Hills, MI 48334
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 30,797.35 289,926.50 289,926.50
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 30,797.35 289,926.50 289,926.50
2016-2017 Direct Costs 806,099.86 546,970.71 546,970.71
2018-2019 Rate 3.82* 53.01* 53.01**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 592,629.06 362,459.21 362,459.21
Indirect costs based on rate ** 22,638.43 54,368.88 90,614.80 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 37,865.60 268,035.45 268,035.45
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 37,865.60 268,035.45 268,035.45
Over/(Under) Recovery -15,227.17 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 37,865.60 268,035.45 268,035.45
2020-2021 Fixed Carry Forward -15,227.17 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 53,092.77 268,035.45 268,035.45 (Numerator)
Direct Costs 592,629.06 362,459.21 362,459.21
Rate for 2020-2021 ** 8.96* 73.95* 73.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 593 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63928 Form R0418
Momentum Academy 60 S LYNN AVE WATERFORD, MI 48328
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 13,598.64 129,927.98 129,927.98
2016-2017 Fixed Carry Forward -12,760.36 0.00 117,561.85
Total Indirect Costs 26,359.00 129,927.98 12,366.13
2016-2017 Direct Costs 1,197,543.10 1,081,213.76 1,081,213.76
2018-2019 Rate 2.20* 12.02* 1.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,022,743.88 1,673,080.55 1,673,080.55
Indirect costs based on rate ** 44,500.37 201,104.28 19,073.12 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 12,067.00 361,730.33 361,730.33
2016-2017 Fixed Carry Forward -12,760.36 0.00 117,561.85
Total Indirect Costs 24,827.36 361,730.33 244,168.48
Over/(Under) Recovery 19,673.01 -160,626.05 -225,095.36
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 12,067.00 361,730.33 361,730.33
2020-2021 Fixed Carry Forward 19,673.01 -160,626.05 -225,095.36 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -7,606.01 522,356.38 586,825.69 (Numerator)
Direct Costs 2,022,743.88 1,673,080.55 1,673,080.55
Rate for 2020-2021 ** 0.00* 31.22* 35.07**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 594 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63929 Form R0418
Waterford Montessori Academy 4860 MIDLAND AVE WATERFORD, MI 48329
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 26,775.46 166,795.30 166,795.30
2016-2017 Fixed Carry Forward -3,478.74 0.00 0.00
Total Indirect Costs 30,254.20 166,795.30 166,795.30
2016-2017 Direct Costs 1,878,767.52 1,738,747.68 1,738,747.68
2018-2019 Rate 1.61* 9.59* 9.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,808,724.84 2,463,145.32 2,463,145.32
Indirect costs based on rate ** 45,220.47 236,215.64 236,215.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 49,428.98 395,008.50 395,008.50
2016-2017 Fixed Carry Forward -3,478.74 0.00 0.00
Total Indirect Costs 52,907.72 395,008.50 395,008.50
Over/(Under) Recovery -7,687.25 -158,792.86 -158,792.86
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 49,428.98 395,008.50 395,008.50
2020-2021 Fixed Carry Forward -7,687.25 -158,792.86 -158,792.86 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 57,116.23 553,801.36 553,801.36 (Numerator)
Direct Costs 2,808,724.84 2,463,145.32 2,463,145.32
Rate for 2020-2021 ** 2.03* 22.48* 22.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 595 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63931 Form R0418
FlexTech High School - Novi 7707 CONFERENCE CENTER DR BRIGHTON, MI 48114
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 16,085.00 318,890.00 318,890.00
2016-2017 Fixed Carry Forward 4,081.73 0.00 0.00
Total Indirect Costs 12,003.27 318,890.00 318,890.00
2016-2017 Direct Costs 998,353.00 695,548.00 695,548.00
2018-2019 Rate 1.20* 45.85* 45.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,616,905.00 1,282,973.00 1,282,973.00
Indirect costs based on rate ** 19,402.86 192,445.95 320,743.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 46,900.00 380,832.00 380,832.00
2016-2017 Fixed Carry Forward 4,081.73 0.00 0.00
Total Indirect Costs 42,818.27 380,832.00 380,832.00
Over/(Under) Recovery -23,415.41 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 46,900.00 380,832.00 380,832.00
2020-2021 Fixed Carry Forward -23,415.41 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 70,315.41 380,832.00 380,832.00 (Numerator)
Direct Costs 1,616,905.00 1,282,973.00 1,282,973.00
Rate for 2020-2021 ** 4.35* 29.68* 29.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 596 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63934 Form R0418
Kingsbury Country Day School 5000 HOSNER RD OXFORD, MI 48370
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 69,502.00 416,094.00 416,094.00
2016-2017 Fixed Carry Forward 19,416.04 0.00 -28,721.02
Total Indirect Costs 50,085.96 416,094.00 444,815.02
2016-2017 Direct Costs 1,949,957.00 1,603,365.00 1,603,365.00
2018-2019 Rate 2.57* 25.95* 27.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,600,172.00 2,176,359.00 2,176,359.00
Indirect costs based on rate ** 66,824.42 326,453.85 544,089.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 87,985.00 511,798.00 511,798.00
2016-2017 Fixed Carry Forward 19,416.04 0.00 -28,721.02
Total Indirect Costs 68,568.96 511,798.00 540,519.02
Over/(Under) Recovery -1,744.54 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 87,985.00 511,798.00 511,798.00
2020-2021 Fixed Carry Forward -1,744.54 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 89,729.54 511,798.00 511,798.00 (Numerator)
Direct Costs 2,600,172.00 2,176,359.00 2,176,359.00
Rate for 2020-2021 ** 3.45* 23.52* 23.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 597 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63938 Form R0418
Keys Grace Academy 27321 Hampden Madison Heights, MI 48071
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 996.41 306,457.86 306,457.86
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 996.41 306,457.86 306,457.86
2016-2017 Direct Costs 3,529,981.05 3,224,519.60 3,224,519.60
2018-2019 Rate 0.03* 9.50* 9.50**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,462,584.50 3,937,982.00 3,937,982.00
Indirect costs based on rate ** 1,338.78 374,108.29 374,108.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 524,602.50 524,602.50
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 0.00 524,602.50 524,602.50
Over/(Under) Recovery 1,338.78 -150,494.21 -150,494.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 524,602.50 524,602.50
2020-2021 Fixed Carry Forward 1,338.78 -150,494.21 -150,494.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -1,338.78 675,096.71 675,096.71 (Numerator)
Direct Costs 4,462,584.50 3,937,982.00 3,937,982.00
Rate for 2020-2021 ** 0.00* 17.14* 17.14**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 598 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 63939 Form R0418
Lighthouse Connections Academy 3150 LIVERNOIS RD TROY, MI 48083
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,428,920.54 2,343,302.85 2,343,302.85
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 512,934.26 598,551.95 598,551.95
Total Indirect Costs 512,934.26 598,551.95 598,551.95
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 512,934.26 598,551.95 598,551.95
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 512,934.26 598,551.95 598,551.95 (Numerator)
Direct Costs 2,428,920.54 2,343,302.85 2,343,302.85
Rate for 2020-2021 ** 21.12* 25.54* 25.54**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 599 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 64040 Form R0418
Hart Public School District 301 JOHNSON ST W HART, MI 49420
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 622,763.82 1,631,419.39 1,631,419.39
2016-2017 Fixed Carry Forward -105,498.52 -142,205.31 -141,560.70
Total Indirect Costs 728,262.34 1,773,624.70 1,772,980.09
2016-2017 Direct Costs 12,831,689.53 11,823,033.96 11,823,033.96
2018-2019 Rate 5.68* 15.00* 15.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,148,942.45 12,114,965.50 12,114,965.50
Indirect costs based on rate ** 746,859.93 1,817,244.83 1,817,244.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 573,891.31 1,607,868.26 1,607,868.26
2016-2017 Fixed Carry Forward -105,498.52 -142,205.31 -141,560.70
Total Indirect Costs 679,389.83 1,750,073.57 1,749,428.96
Over/(Under) Recovery 67,470.10 67,171.26 67,815.87
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 573,891.31 1,607,868.26 1,607,868.26
2020-2021 Fixed Carry Forward 67,470.10 67,171.26 67,815.87 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 506,421.21 1,540,697.00 1,540,052.39 (Numerator)
Direct Costs 13,148,942.45 12,114,965.50 12,114,965.50
Rate for 2020-2021 ** 3.85* 12.72* 12.71**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 600 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 64070 Form R0418
Pentwater Public School District 600 PARK ST PENTWATER, MI 49449
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 130,849.71 384,609.28 384,609.28
2016-2017 Fixed Carry Forward -23,957.86 -20,967.47 -20,891.96
Total Indirect Costs 154,807.57 405,576.75 405,501.24
2016-2017 Direct Costs 3,010,058.97 2,756,299.40 2,756,299.40
2018-2019 Rate 5.14* 14.71* 14.71**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,053,003.73 2,782,263.40 2,782,263.40
Indirect costs based on rate ** 156,924.39 409,270.95 409,270.95 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 125,603.42 396,343.75 396,343.75
2016-2017 Fixed Carry Forward -23,957.86 -20,967.47 -20,891.96
Total Indirect Costs 149,561.28 417,311.22 417,235.71
Over/(Under) Recovery 7,363.11 -8,040.27 -7,964.76
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 125,603.42 396,343.75 396,343.75
2020-2021 Fixed Carry Forward 7,363.11 -8,040.27 -7,964.76 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 118,240.31 404,384.02 404,308.51 (Numerator)
Direct Costs 3,053,003.73 2,782,263.40 2,782,263.40
Rate for 2020-2021 ** 3.87* 14.53* 14.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 601 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 64080 Form R0418
Shelby Public Schools 525 NORTH STATE ST SHELBY, MI 49455
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 382,956.55 1,631,176.68 1,631,176.68
2016-2017 Fixed Carry Forward 73,924.92 128,168.61 129,772.29
Total Indirect Costs 309,031.63 1,503,008.07 1,501,404.39
2016-2017 Direct Costs 13,860,014.33 12,611,794.20 12,611,794.20
2018-2019 Rate 2.23* 11.92* 11.90**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,266,006.89 12,893,243.14 12,893,243.14
Indirect costs based on rate ** 318,131.95 1,536,874.58 1,534,295.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 462,583.20 1,835,346.95 1,835,346.95
2016-2017 Fixed Carry Forward 73,924.92 128,168.61 129,772.29
Total Indirect Costs 388,658.28 1,707,178.34 1,705,574.66
Over/(Under) Recovery -70,526.33 -170,303.76 -171,278.73
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 462,583.20 1,835,346.95 1,835,346.95
2020-2021 Fixed Carry Forward -70,526.33 -170,303.76 -171,278.73 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 533,109.53 2,005,650.71 2,006,625.68 (Numerator)
Direct Costs 14,266,006.89 12,893,243.14 12,893,243.14
Rate for 2020-2021 ** 3.74* 15.56* 15.56**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 602 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 64090 Form R0418
Walkerville Public Schools 145 EAST LATHROP STREET WALKERVILLE, MI 49459
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 144,708.88 506,824.32 506,824.32
2016-2017 Fixed Carry Forward 3,023.66 0.00 -4,972.33
Total Indirect Costs 141,685.22 506,824.32 511,796.65
2016-2017 Direct Costs 3,086,078.13 2,723,962.69 2,723,962.69
2018-2019 Rate 4.59* 18.61* 18.79**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,966,759.06 2,619,690.87 2,619,690.87
Indirect costs based on rate ** 136,174.24 392,953.63 492,239.91 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 150,452.03 497,520.22 497,520.22
2016-2017 Fixed Carry Forward 3,023.66 0.00 -4,972.33
Total Indirect Costs 147,428.37 497,520.22 502,492.55
Over/(Under) Recovery -11,254.13 0.00 -10,252.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 150,452.03 497,520.22 497,520.22
2020-2021 Fixed Carry Forward -11,254.13 0.00 -10,252.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 161,706.16 497,520.22 507,772.86 (Numerator)
Direct Costs 2,966,759.06 2,619,690.87 2,619,690.87
Rate for 2020-2021 ** 5.45* 18.99* 19.38**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 603 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 65045 Form R0418
West Branch-Rose City Area Schools P.O. Box 308 West Branch, MI 48661
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 585,781.86 2,542,618.23 2,542,618.23
2016-2017 Fixed Carry Forward 38,251.74 0.00 -106,738.13
Total Indirect Costs 547,530.12 2,542,618.23 2,649,356.36
2016-2017 Direct Costs 18,750,663.25 16,793,826.88 16,793,826.88
2018-2019 Rate 2.92* 15.14* 15.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 20,924,418.00 18,145,679.92 18,145,679.92
Indirect costs based on rate ** 610,993.01 2,721,851.99 2,863,388.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 681,982.54 3,460,720.62 3,460,720.62
2016-2017 Fixed Carry Forward 38,251.74 0.00 -106,738.13
Total Indirect Costs 643,730.80 3,460,720.62 3,567,458.75
Over/(Under) Recovery -32,737.79 0.00 -704,070.46
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 681,982.54 3,460,720.62 3,460,720.62
2020-2021 Fixed Carry Forward -32,737.79 0.00 -704,070.46 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 714,720.33 3,460,720.62 4,164,791.08 (Numerator)
Direct Costs 20,924,418.00 18,145,679.92 18,145,679.92
Rate for 2020-2021 ** 3.42* 19.07* 22.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 604 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 65900 Form R0418
Alternative Educational Academy of Ogemaw County 2389 S M 76 West Branch, MI 48661
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 647.00 28,884.00 28,884.00
2016-2017 Fixed Carry Forward 0.00 27,412.99 27,412.99
Total Indirect Costs 647.00 1,471.01 1,471.01
2016-2017 Direct Costs 495,820.00 467,583.00 467,583.00
2018-2019 Rate 0.13* 0.31* 0.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 740,598.00 698,612.00 698,612.00
Indirect costs based on rate ** 962.78 2,165.70 2,165.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,813.00 46,799.00 46,799.00
2016-2017 Fixed Carry Forward 0.00 27,412.99 27,412.99
Total Indirect Costs 4,813.00 19,386.01 19,386.01
Over/(Under) Recovery -3,850.22 -17,220.31 -17,220.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,813.00 46,799.00 46,799.00
2020-2021 Fixed Carry Forward -3,850.22 -17,220.31 -17,220.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 8,663.22 64,019.31 64,019.31 (Numerator)
Direct Costs 740,598.00 698,612.00 698,612.00
Rate for 2020-2021 ** 1.17* 9.16* 9.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 605 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 66045 Form R0418
Ewen-Trout Creek Consolidated School District 14312 AIRPORT RD EWEN, MI 49925
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 107,524.55 344,841.01 344,841.01
2016-2017 Fixed Carry Forward -24,140.54 0.00 15,245.25
Total Indirect Costs 131,665.09 344,841.01 329,595.76
2016-2017 Direct Costs 2,361,793.58 2,124,477.12 2,124,477.12
2018-2019 Rate 5.57* 16.23* 15.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,351,091.60 2,105,990.58 2,105,990.58
Indirect costs based on rate ** 130,955.80 315,898.59 326,639.14 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 107,390.14 352,491.16 352,491.16
2016-2017 Fixed Carry Forward -24,140.54 0.00 15,245.25
Total Indirect Costs 131,530.68 352,491.16 337,245.91
Over/(Under) Recovery -574.88 0.00 -10,606.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 107,390.14 352,491.16 352,491.16
2020-2021 Fixed Carry Forward -574.88 0.00 -10,606.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 107,965.02 352,491.16 363,097.93 (Numerator)
Direct Costs 2,351,091.60 2,105,990.58 2,105,990.58
Rate for 2020-2021 ** 4.59* 16.74* 17.24**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 606 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 66050 Form R0418
Ontonagon Area School District 701 PARKER AVENUE ONTONAGON, MI 49953
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 108,442.91 470,719.46 470,719.46
2016-2017 Fixed Carry Forward -8,766.10 0.00 -6,438.04
Total Indirect Costs 117,209.01 470,719.46 477,157.50
2016-2017 Direct Costs 3,145,537.30 2,783,260.75 2,783,260.75
2018-2019 Rate 3.73* 16.91* 17.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,912,063.23 2,570,904.23 2,570,904.23
Indirect costs based on rate ** 108,619.96 385,635.63 440,652.99 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 117,628.64 458,787.64 458,787.64
2016-2017 Fixed Carry Forward -8,766.10 0.00 -6,438.04
Total Indirect Costs 126,394.74 458,787.64 465,225.68
Over/(Under) Recovery -17,774.78 0.00 -24,572.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 117,628.64 458,787.64 458,787.64
2020-2021 Fixed Carry Forward -17,774.78 0.00 -24,572.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 135,403.42 458,787.64 483,360.33 (Numerator)
Direct Costs 2,912,063.23 2,570,904.23 2,570,904.23
Rate for 2020-2021 ** 4.65* 17.85* 18.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 607 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 67020 Form R0418
Evart Public Schools P.O. Box 917 Evart, MI 49631
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 342,064.05 1,105,412.85 1,105,412.85
2016-2017 Fixed Carry Forward -40,276.68 0.00 23,538.89
Total Indirect Costs 382,340.73 1,105,412.85 1,081,873.96
2016-2017 Direct Costs 8,422,035.75 7,658,686.95 7,658,686.95
2018-2019 Rate 4.54* 14.43* 14.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,605,920.06 7,708,745.07 7,708,745.07
Indirect costs based on rate ** 390,708.77 1,112,371.91 1,089,245.68 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 344,066.34 1,241,241.33 1,241,241.33
2016-2017 Fixed Carry Forward -40,276.68 0.00 23,538.89
Total Indirect Costs 384,343.02 1,241,241.33 1,217,702.44
Over/(Under) Recovery 6,365.75 -128,869.42 -128,456.76
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 344,066.34 1,241,241.33 1,241,241.33
2020-2021 Fixed Carry Forward 6,365.75 -128,869.42 -128,456.76 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 337,700.59 1,370,110.75 1,369,698.09 (Numerator)
Direct Costs 8,605,920.06 7,708,745.07 7,708,745.07
Rate for 2020-2021 ** 3.92* 17.77* 17.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 608 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 67050 Form R0418
Marion Public Schools P.O. Box 0 Marion, MI 49665
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 174,994.43 561,878.02 561,878.02
2016-2017 Fixed Carry Forward -21,404.89 -7,556.91 -7,627.78
Total Indirect Costs 196,399.32 569,434.93 569,505.80
2016-2017 Direct Costs 5,179,786.86 4,792,903.27 4,792,903.27
2018-2019 Rate 3.79* 11.88* 11.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,964,073.73 4,565,444.76 4,565,444.76
Indirect costs based on rate ** 188,138.39 542,374.84 542,374.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 174,420.40 573,049.37 573,049.37
2016-2017 Fixed Carry Forward -21,404.89 -7,556.91 -7,627.78
Total Indirect Costs 195,825.29 580,606.28 580,677.15
Over/(Under) Recovery -7,686.90 -38,231.44 -38,302.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 174,420.40 573,049.37 573,049.37
2020-2021 Fixed Carry Forward -7,686.90 -38,231.44 -38,302.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 182,107.30 611,280.81 611,351.68 (Numerator)
Direct Costs 4,964,073.73 4,565,444.76 4,565,444.76
Rate for 2020-2021 ** 3.67* 13.39* 13.39**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 609 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 67055 Form R0418
Pine River Area Schools 17445 PINE RIVER RD LEROY, MI 49655
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 199,236.72 1,137,929.04 1,137,929.04
2016-2017 Fixed Carry Forward 1,693.97 -38,322.05 -38,312.53
Total Indirect Costs 197,542.75 1,176,251.09 1,176,241.57
2016-2017 Direct Costs 9,735,535.99 8,796,843.67 8,796,843.67
2018-2019 Rate 2.03* 13.37* 13.37**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,549,207.32 9,540,697.41 9,540,697.41
Indirect costs based on rate ** 214,148.91 1,275,591.24 1,275,591.24 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 202,007.21 1,210,517.12 1,210,517.12
2016-2017 Fixed Carry Forward 1,693.97 -38,322.05 -38,312.53
Total Indirect Costs 200,313.24 1,248,839.17 1,248,829.65
Over/(Under) Recovery 13,835.67 26,752.07 26,761.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 202,007.21 1,210,517.12 1,210,517.12
2020-2021 Fixed Carry Forward 13,835.67 26,752.07 26,761.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 188,171.54 1,183,765.05 1,183,755.53 (Numerator)
Direct Costs 10,549,207.32 9,540,697.41 9,540,697.41
Rate for 2020-2021 ** 1.78* 12.41* 12.41**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 610 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 67060 Form R0418
Reed City Area Public Schools 225 WEST CHURCH AVE STE A REED CITY, MI 49677
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 467,321.32 1,632,381.53 1,632,381.53
2016-2017 Fixed Carry Forward -31,741.78 -71,755.53 -71,755.53
Total Indirect Costs 499,063.10 1,704,137.06 1,704,137.06
2016-2017 Direct Costs 13,583,791.56 12,418,731.35 12,418,731.35
2018-2019 Rate 3.67* 13.72* 13.72**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,092,852.09 12,881,061.65 12,881,061.65
Indirect costs based on rate ** 517,207.67 1,767,281.66 1,767,281.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 437,478.45 1,649,268.89 1,649,268.89
2016-2017 Fixed Carry Forward -31,741.78 -71,755.53 -71,755.53
Total Indirect Costs 469,220.23 1,721,024.42 1,721,024.42
Over/(Under) Recovery 47,987.44 46,257.24 46,257.24
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 437,478.45 1,649,268.89 1,649,268.89
2020-2021 Fixed Carry Forward 47,987.44 46,257.24 46,257.24 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 389,491.01 1,603,011.65 1,603,011.65 (Numerator)
Direct Costs 14,092,852.09 12,881,061.65 12,881,061.65
Rate for 2020-2021 ** 2.76* 12.44* 12.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 611 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 68010 Form R0418
Mio-AuSable Schools 1110 WEST 8TH ST MIO, MI 48647
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 166,851.97 548,727.08 548,727.08
2016-2017 Fixed Carry Forward -51,461.76 -96,231.28 -96,231.28
Total Indirect Costs 218,313.73 644,958.36 644,958.36
2016-2017 Direct Costs 5,444,981.54 5,063,106.43 5,063,106.43
2018-2019 Rate 4.01* 12.74* 12.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,584,558.42 5,176,850.54 5,176,850.54
Indirect costs based on rate ** 223,940.79 659,530.76 659,530.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 230,653.41 638,361.29 638,361.29
2016-2017 Fixed Carry Forward -51,461.76 -96,231.28 -96,231.28
Total Indirect Costs 282,115.17 734,592.57 734,592.57
Over/(Under) Recovery -58,174.38 -75,061.81 -75,061.81
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 230,653.41 638,361.29 638,361.29
2020-2021 Fixed Carry Forward -58,174.38 -75,061.81 -75,061.81 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 288,827.79 713,423.10 713,423.10 (Numerator)
Direct Costs 5,584,558.42 5,176,850.54 5,176,850.54
Rate for 2020-2021 ** 5.17* 13.78* 13.78**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 612 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 68030 Form R0418
Fairview Area School District 1879 EAST MILLER RD FAIRVIEW, MI 48621
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 207,417.27 488,413.76 488,413.76
2016-2017 Fixed Carry Forward -3,620.31 0.00 1,042.41
Total Indirect Costs 211,037.58 488,413.76 487,371.35
2016-2017 Direct Costs 2,916,885.76 2,635,889.27 2,635,889.27
2018-2019 Rate 7.24* 18.53* 18.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,990,148.30 2,705,208.41 2,705,208.41
Indirect costs based on rate ** 216,486.74 405,781.26 500,193.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 193,421.22 478,361.11 478,361.11
2016-2017 Fixed Carry Forward -3,620.31 0.00 1,042.41
Total Indirect Costs 197,041.53 478,361.11 477,318.70
Over/(Under) Recovery 19,445.21 0.00 22,874.34
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 193,421.22 478,361.11 478,361.11
2020-2021 Fixed Carry Forward 19,445.21 0.00 22,874.34 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 173,976.01 478,361.11 455,486.77 (Numerator)
Direct Costs 2,990,148.30 2,705,208.41 2,705,208.41
Rate for 2020-2021 ** 5.82* 17.68* 16.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 613 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 69020 Form R0418
Gaylord Community Schools 615 SOUTH ELM AVE GAYLORD, MI 49735
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 787,476.60 3,437,607.09 3,437,607.09
2016-2017 Fixed Carry Forward 95,358.42 -582,144.56 -581,598.81
Total Indirect Costs 692,118.18 4,019,751.65 4,019,205.90
2016-2017 Direct Costs 27,653,755.40 25,470,759.25 25,470,759.25
2018-2019 Rate 2.50* 15.78* 15.78**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 30,414,068.58 27,242,128.24 27,242,128.24
Indirect costs based on rate ** 760,351.71 4,086,319.24 4,298,807.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 739,651.32 3,761,271.25 3,761,271.25
2016-2017 Fixed Carry Forward 95,358.42 -582,144.56 -581,598.81
Total Indirect Costs 644,292.90 4,343,415.81 4,342,870.06
Over/(Under) Recovery 116,058.81 0.00 -44,062.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 739,651.32 3,761,271.25 3,761,271.25
2020-2021 Fixed Carry Forward 116,058.81 0.00 -44,062.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 623,592.51 3,761,271.25 3,805,333.47 (Numerator)
Direct Costs 30,414,068.58 27,242,128.24 27,242,128.24
Rate for 2020-2021 ** 2.05* 13.81* 13.97**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 614 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 69030 Form R0418
Johannesburg-Lewiston Area Schools PO Box 69 Johannesburg, MI 49751
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 224,321.49 785,623.55 785,623.55
2016-2017 Fixed Carry Forward -38,913.08 96,128.80 95,739.83
Total Indirect Costs 263,234.57 689,494.75 689,883.72
2016-2017 Direct Costs 6,650,751.97 6,089,449.91 6,089,449.91
2018-2019 Rate 3.96* 11.32* 11.33**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,161,242.05 6,543,711.74 6,543,711.74
Indirect costs based on rate ** 283,585.19 740,748.17 741,402.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 213,732.42 831,262.73 831,262.73
2016-2017 Fixed Carry Forward -38,913.08 96,128.80 95,739.83
Total Indirect Costs 252,645.50 735,133.93 735,522.90
Over/(Under) Recovery 30,939.69 5,614.24 5,879.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 213,732.42 831,262.73 831,262.73
2020-2021 Fixed Carry Forward 30,939.69 5,614.24 5,879.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 182,792.73 825,648.49 825,383.09 (Numerator)
Direct Costs 7,161,242.05 6,543,711.74 6,543,711.74
Rate for 2020-2021 ** 2.55* 12.62* 12.61**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 615 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 69040 Form R0418
Vanderbilt Area Schools 947 DONOVAN ST VANDERBILT, MI 49795
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 33,267.57 191,893.14 191,893.14
2016-2017 Fixed Carry Forward -30,727.54 -53,253.53 -53,249.32
Total Indirect Costs 63,995.11 245,146.67 245,142.46
2016-2017 Direct Costs 1,320,740.26 1,162,114.69 1,162,114.69
2018-2019 Rate 4.85* 21.09* 21.09**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,236,361.36 1,040,682.89 1,040,682.89
Indirect costs based on rate ** 59,963.53 156,102.43 219,480.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 61,485.16 257,163.63 257,163.63
2016-2017 Fixed Carry Forward -30,727.54 -53,253.53 -53,249.32
Total Indirect Costs 92,212.70 310,417.16 310,412.95
Over/(Under) Recovery -32,249.17 0.00 -90,932.93
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 61,485.16 257,163.63 257,163.63
2020-2021 Fixed Carry Forward -32,249.17 0.00 -90,932.93 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 93,734.33 257,163.63 348,096.56 (Numerator)
Direct Costs 1,236,361.36 1,040,682.89 1,040,682.89
Rate for 2020-2021 ** 7.58* 24.71* 33.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 616 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70000 Form R0418
Ottawa Area ISD 13565 PORT SHELDON ST HOLLAND, MI 49424
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 8,021,580.48 10,513,927.96 10,513,927.96
2016-2017 Fixed Carry Forward -903,780.25 0.00 -626,060.89
Total Indirect Costs 8,925,360.73 10,513,927.96 11,139,988.85
2016-2017 Direct Costs 48,321,793.82 45,829,446.34 45,829,446.34
2018-2019 Rate 18.47* 22.94* 24.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 54,112,903.31 51,147,855.01 51,147,855.01
Indirect costs based on rate ** 8,116,935.50 7,672,178.25 12,434,043.55 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 8,329,113.47 11,294,161.77 11,294,161.77
2016-2017 Fixed Carry Forward -903,780.25 0.00 -626,060.89
Total Indirect Costs 9,232,893.72 11,294,161.77 11,920,222.66
Over/(Under) Recovery 0.00 0.00 513,820.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 8,329,113.47 11,294,161.77 11,294,161.77
2020-2021 Fixed Carry Forward 0.00 0.00 513,820.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 8,329,113.47 11,294,161.77 10,780,340.88 (Numerator)
Direct Costs 54,112,903.31 51,147,855.01 51,147,855.01
Rate for 2020-2021 ** 15.39* 22.08* 21.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 617 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70010 Form R0418
Grand Haven Area Public Schools 1415 SOUTH BEECHTREE ST GRAND HAVEN, MI 49417
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,636,054.44 6,951,881.37 6,951,881.37
2016-2017 Fixed Carry Forward -37,601.71 -201,636.90 -201,662.65
Total Indirect Costs 1,673,656.15 7,153,518.27 7,153,544.02
2016-2017 Direct Costs 66,938,946.65 61,450,292.72 61,450,292.72
2018-2019 Rate 2.50* 11.64* 11.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 68,521,518.09 62,723,471.50 62,723,471.50
Indirect costs based on rate ** 1,713,037.95 7,301,012.08 7,301,012.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,939,549.95 7,560,645.74 7,560,645.74
2016-2017 Fixed Carry Forward -37,601.71 -201,636.90 -201,662.65
Total Indirect Costs 1,977,151.66 7,762,282.64 7,762,308.39
Over/(Under) Recovery -264,113.71 -461,270.56 -461,296.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,939,549.95 7,560,645.74 7,560,645.74
2020-2021 Fixed Carry Forward -264,113.71 -461,270.56 -461,296.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,203,663.66 8,021,916.30 8,021,942.05 (Numerator)
Direct Costs 68,521,518.09 62,723,471.50 62,723,471.50
Rate for 2020-2021 ** 3.22* 12.79* 12.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 618 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70020 Form R0418
Holland City School District 320 W. 24th St. HOLLAND, MI 49423
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,535,358.73 5,039,524.81 5,039,524.81
2016-2017 Fixed Carry Forward -19,278.98 -453,878.52 -451,947.31
Total Indirect Costs 1,554,637.71 5,493,403.33 5,491,472.12
2016-2017 Direct Costs 42,560,027.57 39,699,851.49 39,699,851.49
2018-2019 Rate 3.65* 13.84* 13.83**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 42,064,262.84 38,514,372.35 38,514,372.35
Indirect costs based on rate ** 1,535,345.59 5,330,389.13 5,326,537.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,175,209.52 4,725,100.01 4,725,100.01
2016-2017 Fixed Carry Forward -19,278.98 -453,878.52 -451,947.31
Total Indirect Costs 1,194,488.50 5,178,978.53 5,177,047.32
Over/(Under) Recovery 340,857.09 151,410.60 149,490.38
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,175,209.52 4,725,100.01 4,725,100.01
2020-2021 Fixed Carry Forward 340,857.09 151,410.60 149,490.38 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 834,352.43 4,573,689.41 4,575,609.63 (Numerator)
Direct Costs 42,064,262.84 38,514,372.35 38,514,372.35
Rate for 2020-2021 ** 1.98* 11.88* 11.88**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 619 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70040 Form R0418
Allendale Public Schools 10505 LEARNING LN ALLENDALE, MI 49401
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 690,212.18 2,981,470.07 2,981,470.07
2016-2017 Fixed Carry Forward -67,081.38 26,230.51 17,506.04
Total Indirect Costs 757,293.56 2,955,239.56 2,963,964.03
2016-2017 Direct Costs 24,990,884.94 22,699,627.05 22,699,627.05
2018-2019 Rate 3.03* 13.02* 13.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,275,750.17 24,870,748.06 24,870,748.06
Indirect costs based on rate ** 826,455.23 3,238,171.40 3,248,119.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 708,247.15 3,113,249.26 3,113,249.26
2016-2017 Fixed Carry Forward -67,081.38 26,230.51 17,506.04
Total Indirect Costs 775,328.53 3,087,018.75 3,095,743.22
Over/(Under) Recovery 51,126.70 151,152.65 152,376.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 708,247.15 3,113,249.26 3,113,249.26
2020-2021 Fixed Carry Forward 51,126.70 151,152.65 152,376.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 657,120.45 2,962,096.61 2,960,872.78 (Numerator)
Direct Costs 27,275,750.17 24,870,748.06 24,870,748.06
Rate for 2020-2021 ** 2.41* 11.91* 11.91**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 620 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70070 Form R0418
West Ottawa Public School District 1138 136TH AVE HOLLAND, MI 49424
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 952,624.67 6,260,083.02 6,260,083.02
2016-2017 Fixed Carry Forward 469,167.17 332,538.45 327,020.34
Total Indirect Costs 483,457.50 5,927,544.57 5,933,062.68
2016-2017 Direct Costs 70,464,736.44 64,969,632.03 64,969,632.03
2018-2019 Rate 0.69* 9.12* 9.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 73,914,374.65 67,351,231.95 67,351,231.95
Indirect costs based on rate ** 510,009.19 6,142,432.35 6,149,167.48 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,210,398.68 7,649,153.07 7,649,153.07
2016-2017 Fixed Carry Forward 469,167.17 332,538.45 327,020.34
Total Indirect Costs 741,231.51 7,316,614.62 7,322,132.73
Over/(Under) Recovery -231,222.32 -1,174,182.27 -1,172,965.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,210,398.68 7,649,153.07 7,649,153.07
2020-2021 Fixed Carry Forward -231,222.32 -1,174,182.27 -1,172,965.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,441,621.00 8,823,335.34 8,822,118.32 (Numerator)
Direct Costs 73,914,374.65 67,351,231.95 67,351,231.95
Rate for 2020-2021 ** 1.95* 13.10* 13.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 621 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70120 Form R0418
Coopersville Area Public School District 198 EAST ST COOPERSVILLE, MI 49404
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 547,243.29 2,952,227.87 2,952,227.87
2016-2017 Fixed Carry Forward 283,881.26 528,759.22 520,931.78
Total Indirect Costs 263,362.03 2,423,468.65 2,431,296.09
2016-2017 Direct Costs 25,751,645.12 23,346,660.54 23,346,660.54
2018-2019 Rate 1.02* 10.38* 10.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 25,331,412.32 22,783,624.92 22,783,624.92
Indirect costs based on rate ** 258,380.41 2,364,940.27 2,371,775.35 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 607,982.94 3,155,770.34 3,155,770.34
2016-2017 Fixed Carry Forward 283,881.26 528,759.22 520,931.78
Total Indirect Costs 324,101.68 2,627,011.12 2,634,838.56
Over/(Under) Recovery -65,721.27 -262,070.85 -263,063.21
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 607,982.94 3,155,770.34 3,155,770.34
2020-2021 Fixed Carry Forward -65,721.27 -262,070.85 -263,063.21 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 673,704.21 3,417,841.19 3,418,833.55 (Numerator)
Direct Costs 25,331,412.32 22,783,624.92 22,783,624.92
Rate for 2020-2021 ** 2.66* 15.00* 15.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 622 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70175 Form R0418
Jenison Public Schools 8375 20TH AVE JENISON, MI 49428
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,273,525.61 4,854,864.94 4,854,864.94
2016-2017 Fixed Carry Forward 84,702.67 -102,867.36 -102,867.36
Total Indirect Costs 1,188,822.94 4,957,732.30 4,957,732.30
2016-2017 Direct Costs 50,923,017.73 47,106,001.40 47,106,001.40
2018-2019 Rate 2.33* 10.52* 10.52**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 58,659,350.24 54,333,059.27 54,333,059.27
Indirect costs based on rate ** 1,366,762.86 5,715,837.84 5,715,837.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,438,907.68 5,555,905.65 5,555,905.65
2016-2017 Fixed Carry Forward 84,702.67 -102,867.36 -102,867.36
Total Indirect Costs 1,354,205.01 5,658,773.01 5,658,773.01
Over/(Under) Recovery 12,557.85 57,064.83 57,064.83
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,438,907.68 5,555,905.65 5,555,905.65
2020-2021 Fixed Carry Forward 12,557.85 57,064.83 57,064.83 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,426,349.83 5,498,840.82 5,498,840.82 (Numerator)
Direct Costs 58,659,350.24 54,333,059.27 54,333,059.27
Rate for 2020-2021 ** 2.43* 10.12* 10.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 623 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70190 Form R0418
Hudsonville Public School District 3886 VAN BUREN ST HUDSONVILLE, MI 49426
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,785,287.22 7,248,185.27 7,248,185.27
2016-2017 Fixed Carry Forward 5,053.65 -671,555.95 -669,779.44
Total Indirect Costs 1,780,233.57 7,919,741.22 7,917,964.71
2016-2017 Direct Costs 64,707,142.99 59,050,134.94 59,050,134.94
2018-2019 Rate 2.75* 13.41* 13.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 71,374,309.12 65,377,852.94 65,377,852.94
Indirect costs based on rate ** 1,962,793.50 8,767,170.08 8,767,170.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,866,881.71 7,644,063.89 7,644,063.89
2016-2017 Fixed Carry Forward 5,053.65 -671,555.95 -669,779.44
Total Indirect Costs 1,861,828.06 8,315,619.84 8,313,843.33
Over/(Under) Recovery 100,965.44 451,550.24 453,326.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,866,881.71 7,644,063.89 7,644,063.89
2020-2021 Fixed Carry Forward 100,965.44 451,550.24 453,326.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,765,916.27 7,192,513.65 7,190,737.14 (Numerator)
Direct Costs 71,374,309.12 65,377,852.94 65,377,852.94
Rate for 2020-2021 ** 2.47* 11.00* 11.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 624 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70300 Form R0418
Spring Lake Public Schools 345 HAMMOND ST SPRING LAKE, MI 49456
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 593,017.56 2,394,085.87 2,394,085.87
2016-2017 Fixed Carry Forward 121,834.76 15,676.17 15,810.38
Total Indirect Costs 471,182.80 2,378,409.70 2,378,275.49
2016-2017 Direct Costs 25,666,476.99 23,865,408.68 23,865,408.68
2018-2019 Rate 1.84* 9.97* 9.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 25,703,322.31 23,626,420.92 23,626,420.92
Indirect costs based on rate ** 472,941.13 2,355,554.17 2,355,554.17 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 641,015.43 2,717,916.82 2,717,916.82
2016-2017 Fixed Carry Forward 121,834.76 15,676.17 15,810.38
Total Indirect Costs 519,180.67 2,702,240.65 2,702,106.44
Over/(Under) Recovery -46,239.54 -346,686.48 -346,552.27
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 641,015.43 2,717,916.82 2,717,916.82
2020-2021 Fixed Carry Forward -46,239.54 -346,686.48 -346,552.27 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 687,254.97 3,064,603.30 3,064,469.09 (Numerator)
Direct Costs 25,703,322.31 23,626,420.92 23,626,420.92
Rate for 2020-2021 ** 2.67* 12.97* 12.97**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 625 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70350 Form R0418
Zeeland Public Schools P.O. Box 110 Zeeland, MI 49464
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,425,173.71 6,539,804.15 6,539,804.15
2016-2017 Fixed Carry Forward 359,212.14 800,341.47 798,076.74
Total Indirect Costs 1,065,961.57 5,739,462.68 5,741,727.41
2016-2017 Direct Costs 60,776,043.82 55,488,719.38 55,488,719.38
2018-2019 Rate 1.75* 10.34* 10.35**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 66,322,880.29 60,720,949.07 60,720,949.07
Indirect costs based on rate ** 1,160,650.41 6,278,546.13 6,284,618.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,530,014.37 6,936,632.59 6,936,632.59
2016-2017 Fixed Carry Forward 359,212.14 800,341.47 798,076.74
Total Indirect Costs 1,170,802.23 6,136,291.12 6,138,555.85
Over/(Under) Recovery -10,151.82 142,255.01 146,062.38
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,530,014.37 6,936,632.59 6,936,632.59
2020-2021 Fixed Carry Forward -10,151.82 142,255.01 146,062.38 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,540,166.19 6,794,377.58 6,790,570.21 (Numerator)
Direct Costs 66,322,880.29 60,720,949.07 60,720,949.07
Rate for 2020-2021 ** 2.32* 11.19* 11.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 626 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70901 Form R0418
Walden Green Montessori 17339 ROOSEVELT RD SPRING LAKE, MI 49456
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 46,560.00 180,635.11 180,635.11
2016-2017 Fixed Carry Forward -9,319.76 -30,521.08 -30,496.62
Total Indirect Costs 55,879.76 211,156.19 211,131.73
2016-2017 Direct Costs 1,341,612.54 1,207,537.43 1,207,537.43
2018-2019 Rate 4.17* 17.49* 17.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,679,550.31 1,518,869.64 1,518,869.64
Indirect costs based on rate ** 70,037.25 227,830.45 265,498.41 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 47,148.57 207,829.24 207,829.24
2016-2017 Fixed Carry Forward -9,319.76 -30,521.08 -30,496.62
Total Indirect Costs 56,468.33 238,350.32 238,325.86
Over/(Under) Recovery 13,568.92 0.00 27,172.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 47,148.57 207,829.24 207,829.24
2020-2021 Fixed Carry Forward 13,568.92 0.00 27,172.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 33,579.65 207,829.24 180,656.69 (Numerator)
Direct Costs 1,679,550.31 1,518,869.64 1,518,869.64
Rate for 2020-2021 ** 2.00* 13.68* 11.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 627 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70902 Form R0418
West MI Academy of Arts and Academics 17350 HAZEL ST SPRING LAKE, MI 49456
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 37,233.55 245,592.95 245,592.95
2016-2017 Fixed Carry Forward -9,494.83 56,699.10 56,699.10
Total Indirect Costs 46,728.38 188,893.85 188,893.85
2016-2017 Direct Costs 3,497,897.20 3,289,537.80 3,289,537.80
2018-2019 Rate 1.34* 5.74* 5.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,385,196.23 3,191,456.47 3,191,456.47
Indirect costs based on rate ** 45,361.63 183,189.60 183,189.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 50,220.26 243,960.02 243,960.02
2016-2017 Fixed Carry Forward -9,494.83 56,699.10 56,699.10
Total Indirect Costs 59,715.09 187,260.92 187,260.92
Over/(Under) Recovery -14,353.46 -4,071.32 -4,071.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 50,220.26 243,960.02 243,960.02
2020-2021 Fixed Carry Forward -14,353.46 -4,071.32 -4,071.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 64,573.72 248,031.34 248,031.34 (Numerator)
Direct Costs 3,385,196.23 3,191,456.47 3,191,456.47
Rate for 2020-2021 ** 1.91* 7.77* 7.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 628 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70904 Form R0418
Black River Public School 491 COLUMBIA AVE HOLLAND, MI 49423
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 306,870.82 869,443.53 869,443.53
2016-2017 Fixed Carry Forward 41,053.47 58,898.45 59,039.93
Total Indirect Costs 265,817.35 810,545.08 810,403.60
2016-2017 Direct Costs 7,951,626.25 7,389,053.54 7,389,053.54
2018-2019 Rate 3.34* 10.97* 10.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,400,273.80 7,697,046.17 7,697,046.17
Indirect costs based on rate ** 280,569.14 844,365.96 844,365.96 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 323,735.87 1,026,963.50 1,026,963.50
2016-2017 Fixed Carry Forward 41,053.47 58,898.45 59,039.93
Total Indirect Costs 282,682.40 968,065.05 967,923.57
Over/(Under) Recovery -2,113.26 -123,699.09 -123,557.61
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 323,735.87 1,026,963.50 1,026,963.50
2020-2021 Fixed Carry Forward -2,113.26 -123,699.09 -123,557.61 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 325,849.13 1,150,662.59 1,150,521.11 (Numerator)
Direct Costs 8,400,273.80 7,697,046.17 7,697,046.17
Rate for 2020-2021 ** 3.88* 14.95* 14.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 629 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70905 Form R0418
Vanderbilt Charter Academy 301 WEST 16TH ST HOLLAND, MI 49423
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 181,097.00 1,098,500.00 1,098,500.00
2016-2017 Fixed Carry Forward -8,270.64 0.00 0.00
Total Indirect Costs 189,367.64 1,098,500.00 1,098,500.00
2016-2017 Direct Costs 4,538,456.00 3,621,053.00 3,621,053.00
2018-2019 Rate 4.17* 30.34* 30.34**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,833,898.00 3,964,993.00 3,964,993.00
Indirect costs based on rate ** 201,573.55 594,748.95 991,248.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 191,205.00 1,060,110.00 1,060,110.00
2016-2017 Fixed Carry Forward -8,270.64 0.00 0.00
Total Indirect Costs 199,475.64 1,060,110.00 1,060,110.00
Over/(Under) Recovery 2,097.91 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 191,205.00 1,060,110.00 1,060,110.00
2020-2021 Fixed Carry Forward 2,097.91 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 189,107.09 1,060,110.00 1,060,110.00 (Numerator)
Direct Costs 4,833,898.00 3,964,993.00 3,964,993.00
Rate for 2020-2021 ** 3.91* 26.74* 26.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 630 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70906 Form R0418
Eagle Crest Charter Academy 11950 RILEY ST HOLLAND, MI 49424
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 373,156.00 1,500,304.00 1,500,304.00
2016-2017 Fixed Carry Forward -2,806.66 0.00 0.00
Total Indirect Costs 375,962.66 1,500,304.00 1,500,304.00
2016-2017 Direct Costs 5,903,951.00 4,776,803.00 4,776,803.00
2018-2019 Rate 6.37* 31.41* 31.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,368,114.00 5,230,886.00 5,230,886.00
Indirect costs based on rate ** 405,648.86 784,632.90 1,307,721.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 449,838.00 1,587,066.00 1,587,066.00
2016-2017 Fixed Carry Forward -2,806.66 0.00 0.00
Total Indirect Costs 452,644.66 1,587,066.00 1,587,066.00
Over/(Under) Recovery -46,995.80 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 449,838.00 1,587,066.00 1,587,066.00
2020-2021 Fixed Carry Forward -46,995.80 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 496,833.80 1,587,066.00 1,587,066.00 (Numerator)
Direct Costs 6,368,114.00 5,230,886.00 5,230,886.00
Rate for 2020-2021 ** 7.80* 30.34* 30.34**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 631 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70908 Form R0418
Innocademy 8485 HOMESTEAD DR ZEELAND, MI 49464
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 55,569.65 557,489.63 557,489.63
2016-2017 Fixed Carry Forward 19,900.11 0.00 0.00
Total Indirect Costs 35,669.54 557,489.63 557,489.63
2016-2017 Direct Costs 2,439,620.84 1,937,700.86 1,937,700.86
2018-2019 Rate 1.46* 28.77* 28.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,907,447.14 2,409,231.66 2,409,231.66
Indirect costs based on rate ** 42,448.73 361,384.75 602,307.92 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 57,963.43 556,178.91 556,178.91
2016-2017 Fixed Carry Forward 19,900.11 0.00 0.00
Total Indirect Costs 38,063.32 556,178.91 556,178.91
Over/(Under) Recovery 4,385.41 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 57,963.43 556,178.91 556,178.91
2020-2021 Fixed Carry Forward 4,385.41 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 53,578.02 556,178.91 556,178.91 (Numerator)
Direct Costs 2,907,447.14 2,409,231.66 2,409,231.66
Rate for 2020-2021 ** 1.84* 23.09* 23.09**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 632 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 70909 Form R0418
ICademy Global 8485 HOMESTEAD DR ZEELAND, MI 49464
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 125,320.64 320,929.23 320,929.23
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 125,320.64 320,929.23 320,929.23
2016-2017 Direct Costs 1,509,856.88 1,314,248.29 1,314,248.29
2018-2019 Rate 8.30* 24.42* 24.42**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,754,570.51 1,572,256.59 1,572,256.59
Indirect costs based on rate ** 145,629.35 235,838.49 383,945.06 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 140,758.48 323,072.40 323,072.40
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 140,758.48 323,072.40 323,072.40
Over/(Under) Recovery 4,870.87 0.00 60,872.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 140,758.48 323,072.40 323,072.40
2020-2021 Fixed Carry Forward 4,870.87 0.00 60,872.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 135,887.61 323,072.40 262,199.74 (Numerator)
Direct Costs 1,754,570.51 1,572,256.59 1,572,256.59
Rate for 2020-2021 ** 7.74* 20.55* 16.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 633 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 71050 Form R0418
Onaway Area Community School District 4549 M 33 ONAWAY, MI 49765
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 213,504.52 783,474.32 783,474.32
2016-2017 Fixed Carry Forward -21,942.35 -47,974.86 -47,877.40
Total Indirect Costs 235,446.87 831,449.18 831,351.72
2016-2017 Direct Costs 5,832,677.42 5,262,707.62 5,262,707.62
2018-2019 Rate 4.04* 15.80* 15.80**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,285,295.07 5,726,348.44 5,726,348.44
Indirect costs based on rate ** 253,925.92 858,952.27 904,763.05 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 220,928.28 779,874.91 779,874.91
2016-2017 Fixed Carry Forward -21,942.35 -47,974.86 -47,877.40
Total Indirect Costs 242,870.63 827,849.77 827,752.31
Over/(Under) Recovery 11,055.29 0.00 77,010.74
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 220,928.28 779,874.91 779,874.91
2020-2021 Fixed Carry Forward 11,055.29 0.00 77,010.74 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 209,872.99 779,874.91 702,864.17 (Numerator)
Direct Costs 6,285,295.07 5,726,348.44 5,726,348.44
Rate for 2020-2021 ** 3.34* 13.62* 12.27**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 634 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 71060 Form R0418
Posen Consolidated School District No. 9 P.O. Box 187 Posen, MI 49776
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 112,876.27 294,833.13 294,833.13
2016-2017 Fixed Carry Forward -7,235.61 0.00 9,591.00
Total Indirect Costs 120,111.88 294,833.13 285,242.13
2016-2017 Direct Costs 2,197,654.19 2,015,697.33 2,015,697.33
2018-2019 Rate 5.47* 14.63* 14.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,206,206.37 2,017,067.14 2,017,067.14
Indirect costs based on rate ** 120,679.49 295,096.92 285,415.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 87,636.00 276,775.23 276,775.23
2016-2017 Fixed Carry Forward -7,235.61 0.00 9,591.00
Total Indirect Costs 94,871.61 276,775.23 267,184.23
Over/(Under) Recovery 25,807.88 18,321.69 18,230.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 87,636.00 276,775.23 276,775.23
2020-2021 Fixed Carry Forward 25,807.88 18,321.69 18,230.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 61,828.12 258,453.54 258,544.46 (Numerator)
Direct Costs 2,206,206.37 2,017,067.14 2,017,067.14
Rate for 2020-2021 ** 2.80* 12.81* 12.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 635 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 71080 Form R0418
Rogers City Area Schools 1033 WEST HURON AVE STE B ROGERS CITY, MI 49779
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 134,651.55 683,871.75 683,871.75
2016-2017 Fixed Carry Forward -9,017.50 -48,110.95 -47,754.95
Total Indirect Costs 143,669.05 731,982.70 731,626.70
2016-2017 Direct Costs 5,405,421.04 4,862,225.14 4,862,225.14
2018-2019 Rate 2.66* 15.05* 15.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,478,713.10 4,983,620.51 4,983,620.51
Indirect costs based on rate ** 145,733.77 747,543.08 750,034.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 168,037.54 663,130.13 663,130.13
2016-2017 Fixed Carry Forward -9,017.50 -48,110.95 -47,754.95
Total Indirect Costs 177,055.04 711,241.08 710,885.08
Over/(Under) Recovery -31,321.27 0.00 39,149.81
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 168,037.54 663,130.13 663,130.13
2020-2021 Fixed Carry Forward -31,321.27 0.00 39,149.81 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 199,358.81 663,130.13 623,980.32 (Numerator)
Direct Costs 5,478,713.10 4,983,620.51 4,983,620.51
Rate for 2020-2021 ** 3.64* 13.31* 12.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 636 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 71902 Form R0418
Presque Isle Academy P.O. Box 731 ONAWAY, MI 49765
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 11,698.13 26,289.58 26,289.58
2016-2017 Fixed Carry Forward 18,602.14 0.00 0.00
Total Indirect Costs -6,904.01 26,289.58 26,289.58
2016-2017 Direct Costs 266,433.05 251,841.60 251,841.60
2018-2019 Rate 0.00* 10.44* 10.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 244,315.07 226,963.28 226,963.28
Indirect costs based on rate ** 0.00 23,694.97 23,694.97 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 9,364.97 26,716.76 26,716.76
2016-2017 Fixed Carry Forward 18,602.14 0.00 0.00
Total Indirect Costs -9,237.17 26,716.76 26,716.76
Over/(Under) Recovery 0.00 -3,021.79 -3,021.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 9,364.97 26,716.76 26,716.76
2020-2021 Fixed Carry Forward 0.00 -3,021.79 -3,021.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 9,364.97 29,738.55 29,738.55 (Numerator)
Direct Costs 244,315.07 226,963.28 226,963.28
Rate for 2020-2021 ** 3.83* 13.10* 13.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 637 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 72000 Form R0418
C.O.O.R. ISD P.O. Box 827 Roscommon, MI 48653
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 49,392.85 338,732.42 338,732.42
2016-2017 Fixed Carry Forward 63,971.32 -67,448.63 -67,448.63
Total Indirect Costs -14,578.47 406,181.05 406,181.05
2016-2017 Direct Costs 7,987,067.11 7,697,727.54 7,697,727.54
2018-2019 Rate 0.00* 5.28* 5.28**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,107,654.41 9,951,295.81 9,951,295.81
Indirect costs based on rate ** 0.00 525,428.42 525,428.42 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 27,254.26 183,612.86 183,612.86
2016-2017 Fixed Carry Forward 63,971.32 -67,448.63 -67,448.63
Total Indirect Costs -36,717.06 251,061.49 251,061.49
Over/(Under) Recovery 0.00 274,366.93 274,366.93
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 27,254.26 183,612.86 183,612.86
2020-2021 Fixed Carry Forward 0.00 274,366.93 274,366.93 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 27,254.26 -90,754.07 -90,754.07 (Numerator)
Direct Costs 10,107,654.41 9,951,295.81 9,951,295.81
Rate for 2020-2021 ** 0.27* 0.00* 0.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 638 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 72010 Form R0418
Roscommon Area Public Schools P.O. Box 825 Roscommon, MI 48653
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 339,554.16 1,525,255.84 1,525,255.84
2016-2017 Fixed Carry Forward 76,909.91 0.00 -82,290.18
Total Indirect Costs 262,644.25 1,525,255.84 1,607,546.02
2016-2017 Direct Costs 10,649,572.57 9,463,870.89 9,463,870.89
2018-2019 Rate 2.47* 16.12* 16.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,376,990.13 9,318,869.93 9,318,869.93
Indirect costs based on rate ** 256,311.66 1,397,830.49 1,583,276.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 333,660.95 1,391,781.15 1,391,781.15
2016-2017 Fixed Carry Forward 76,909.91 0.00 -82,290.18
Total Indirect Costs 256,751.04 1,391,781.15 1,474,071.33
Over/(Under) Recovery -439.38 0.00 109,204.67
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 333,660.95 1,391,781.15 1,391,781.15
2020-2021 Fixed Carry Forward -439.38 0.00 109,204.67 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 334,100.33 1,391,781.15 1,282,576.48 (Numerator)
Direct Costs 10,376,990.13 9,318,869.93 9,318,869.93
Rate for 2020-2021 ** 3.22* 14.94* 13.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 639 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 72020 Form R0418
Houghton Lake Community Schools 6001 WEST HOUGHTON LAKE DR HOUGHTON LAKE, MI 48629
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 653,242.49 1,761,644.72 1,761,644.72
2016-2017 Fixed Carry Forward 122,193.14 0.00 223,844.56
Total Indirect Costs 531,049.35 1,761,644.72 1,537,800.16
2016-2017 Direct Costs 14,427,876.96 13,319,474.73 13,319,474.73
2018-2019 Rate 3.68* 13.23* 11.55**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,334,834.77 13,257,532.65 13,257,532.65
Indirect costs based on rate ** 527,521.92 1,753,971.57 1,531,245.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 630,420.11 1,707,722.23 1,707,722.23
2016-2017 Fixed Carry Forward 122,193.14 0.00 223,844.56
Total Indirect Costs 508,226.97 1,707,722.23 1,483,877.67
Over/(Under) Recovery 19,294.95 46,249.34 47,367.35
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 630,420.11 1,707,722.23 1,707,722.23
2020-2021 Fixed Carry Forward 19,294.95 46,249.34 47,367.35 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 611,125.16 1,661,472.89 1,660,354.88 (Numerator)
Direct Costs 14,334,834.77 13,257,532.65 13,257,532.65
Rate for 2020-2021 ** 4.26* 12.53* 12.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 640 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 72901 Form R0418
Charlton Heston Academy 1350 N SAINT HELEN RD SAINT HELEN, MI 48656
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 120,762.00 659,158.00 659,158.00
2016-2017 Fixed Carry Forward 53,763.01 0.00 -56,874.00
Total Indirect Costs 66,998.99 659,158.00 716,032.00
2016-2017 Direct Costs 4,534,630.00 3,996,234.00 3,996,234.00
2018-2019 Rate 1.48* 16.49* 17.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,057,681.33 5,396,279.54 5,396,279.54
Indirect costs based on rate ** 89,653.68 809,441.93 967,013.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 100,281.10 761,682.89 761,682.89
2016-2017 Fixed Carry Forward 53,763.01 0.00 -56,874.00
Total Indirect Costs 46,518.09 761,682.89 818,556.89
Over/(Under) Recovery 43,135.59 0.00 148,456.40
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 100,281.10 761,682.89 761,682.89
2020-2021 Fixed Carry Forward 43,135.59 0.00 148,456.40 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 57,145.51 761,682.89 613,226.49 (Numerator)
Direct Costs 6,057,681.33 5,396,279.54 5,396,279.54
Rate for 2020-2021 ** 0.94* 14.11* 11.36**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 641 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73000 Form R0418
Saginaw ISD 3933 Barnard Road Saginaw, MI 48603
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,006,992.02 4,699,166.02 4,699,166.02
2016-2017 Fixed Carry Forward 6,093.86 140,990.63 140,990.63
Total Indirect Costs 3,000,898.16 4,558,175.39 4,558,175.39
2016-2017 Direct Costs 49,491,346.03 47,799,172.03 47,799,172.03
2018-2019 Rate 6.06* 9.54* 9.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 52,871,493.16 51,295,432.19 51,295,432.19
Indirect costs based on rate ** 3,204,012.49 4,893,584.23 4,893,584.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,558,237.20 5,134,298.17 5,134,298.17
2016-2017 Fixed Carry Forward 6,093.86 140,990.63 140,990.63
Total Indirect Costs 3,552,143.34 4,993,307.54 4,993,307.54
Over/(Under) Recovery -348,130.85 -99,723.31 -99,723.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,558,237.20 5,134,298.17 5,134,298.17
2020-2021 Fixed Carry Forward -348,130.85 -99,723.31 -99,723.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,906,368.05 5,234,021.48 5,234,021.48 (Numerator)
Direct Costs 52,871,493.16 51,295,432.19 51,295,432.19
Rate for 2020-2021 ** 7.39* 10.20* 10.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 642 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73010 Form R0418
Saginaw, School District of the City of 550 MILLARD ST SAGINAW, MI 48607
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,734,520.16 9,769,186.81 9,769,186.81
2016-2017 Fixed Carry Forward -448,609.11 0.00 -27,058.26
Total Indirect Costs 3,183,129.27 9,769,186.81 9,796,245.07
2016-2017 Direct Costs 65,769,431.03 58,577,953.77 58,577,953.77
2018-2019 Rate 4.84* 16.68* 16.72**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 64,106,465.18 56,833,394.92 56,833,394.92
Indirect costs based on rate ** 3,102,752.91 8,525,009.24 9,502,543.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,370,506.74 9,468,272.77 9,468,272.77
2016-2017 Fixed Carry Forward -448,609.11 0.00 -27,058.26
Total Indirect Costs 2,819,115.85 9,468,272.77 9,495,331.03
Over/(Under) Recovery 283,637.06 0.00 7,212.60
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,370,506.74 9,468,272.77 9,468,272.77
2020-2021 Fixed Carry Forward 283,637.06 0.00 7,212.60 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,086,869.68 9,468,272.77 9,461,060.17 (Numerator)
Direct Costs 64,106,465.18 56,833,394.92 56,833,394.92
Rate for 2020-2021 ** 3.26* 16.66* 16.65**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 643 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73030 Form R0418
Carrollton Public Schools 3211 CARLA DR SAGINAW, MI 48604
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 626,114.61 2,129,084.88 2,129,084.88
2016-2017 Fixed Carry Forward -64,712.33 -149,472.53 -150,014.78
Total Indirect Costs 690,826.94 2,278,557.41 2,279,099.66
2016-2017 Direct Costs 20,391,929.03 18,888,958.76 18,888,958.76
2018-2019 Rate 3.39* 12.06* 12.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 21,625,906.68 19,967,667.82 19,967,667.82
Indirect costs based on rate ** 733,118.24 2,408,100.74 2,410,097.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 703,644.85 2,361,883.71 2,361,883.71
2016-2017 Fixed Carry Forward -64,712.33 -149,472.53 -150,014.78
Total Indirect Costs 768,357.18 2,511,356.24 2,511,898.49
Over/(Under) Recovery -35,238.94 -103,255.50 -101,800.98
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 703,644.85 2,361,883.71 2,361,883.71
2020-2021 Fixed Carry Forward -35,238.94 -103,255.50 -101,800.98 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 738,883.79 2,465,139.21 2,463,684.69 (Numerator)
Direct Costs 21,625,906.68 19,967,667.82 19,967,667.82
Rate for 2020-2021 ** 3.42* 12.35* 12.34**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 644 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73040 Form R0418
Saginaw Township Community Schools P.O. Box 6278 Saginaw, MI 48608
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,265,060.84 4,485,590.85 4,485,590.85
2016-2017 Fixed Carry Forward 146,219.45 339,729.85 339,729.85
Total Indirect Costs 1,118,841.39 4,145,861.00 4,145,861.00
2016-2017 Direct Costs 43,873,455.93 40,488,636.31 40,488,636.31
2018-2019 Rate 2.55* 10.24* 10.24**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 46,198,655.63 42,865,843.23 42,865,843.23
Indirect costs based on rate ** 1,178,065.72 4,389,462.35 4,389,462.35 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,284,283.95 4,490,445.43 4,490,445.43
2016-2017 Fixed Carry Forward 146,219.45 339,729.85 339,729.85
Total Indirect Costs 1,138,064.50 4,150,715.58 4,150,715.58
Over/(Under) Recovery 40,001.22 238,746.77 238,746.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,284,283.95 4,490,445.43 4,490,445.43
2020-2021 Fixed Carry Forward 40,001.22 238,746.77 238,746.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,244,282.73 4,251,698.66 4,251,698.66 (Numerator)
Direct Costs 46,198,655.63 42,865,843.23 42,865,843.23
Rate for 2020-2021 ** 2.69* 9.92* 9.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 645 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73110 Form R0418
Chesaning Union Schools 850 NORTH 4TH ST CHESANING, MI 48616
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 388,179.27 1,723,601.92 1,723,601.92
2016-2017 Fixed Carry Forward -51,611.88 -152,616.10 -153,392.27
Total Indirect Costs 439,791.15 1,876,218.02 1,876,994.19
2016-2017 Direct Costs 13,444,842.35 12,109,419.70 12,109,419.70
2018-2019 Rate 3.27* 15.49* 15.50**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,702,719.12 12,342,689.99 12,342,689.99
Indirect costs based on rate ** 448,078.92 1,851,403.50 1,913,116.95 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 340,979.54 1,701,008.67 1,701,008.67
2016-2017 Fixed Carry Forward -51,611.88 -152,616.10 -153,392.27
Total Indirect Costs 392,591.42 1,853,624.77 1,854,400.94
Over/(Under) Recovery 55,487.50 0.00 58,716.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 340,979.54 1,701,008.67 1,701,008.67
2020-2021 Fixed Carry Forward 55,487.50 0.00 58,716.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 285,492.04 1,701,008.67 1,642,292.66 (Numerator)
Direct Costs 13,702,719.12 12,342,689.99 12,342,689.99
Rate for 2020-2021 ** 2.08* 13.78* 13.31**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 646 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73170 Form R0418
Birch Run Area Schools 12450 CHURCH ST, SUITE 2 BIRCH RUN, MI 48415
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 481,598.95 1,719,523.60 1,719,523.60
2016-2017 Fixed Carry Forward 126,007.65 93,141.96 96,582.79
Total Indirect Costs 355,591.30 1,626,381.64 1,622,940.81
2016-2017 Direct Costs 16,169,634.96 14,931,710.31 14,931,710.31
2018-2019 Rate 2.20* 10.89* 10.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,258,612.85 15,928,100.66 15,928,100.66
Indirect costs based on rate ** 379,689.48 1,734,570.16 1,731,384.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 398,420.62 1,728,932.81 1,728,932.81
2016-2017 Fixed Carry Forward 126,007.65 93,141.96 96,582.79
Total Indirect Costs 272,412.97 1,635,790.85 1,632,350.02
Over/(Under) Recovery 107,276.51 98,779.31 99,034.52
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 398,420.62 1,728,932.81 1,728,932.81
2020-2021 Fixed Carry Forward 107,276.51 98,779.31 99,034.52 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 291,144.11 1,630,153.50 1,629,898.29 (Numerator)
Direct Costs 17,258,612.85 15,928,100.66 15,928,100.66
Rate for 2020-2021 ** 1.69* 10.23* 10.23**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 647 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73180 Form R0418
Bridgeport-Spaulding Community School District 4691 BEARCAT BLVD BRIDGEPORT, MI 48722
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 531,781.80 2,239,182.28 2,239,182.28
2016-2017 Fixed Carry Forward -86,435.29 0.00 -144,884.98
Total Indirect Costs 618,217.09 2,239,182.28 2,384,067.26
2016-2017 Direct Costs 14,619,138.12 12,911,737.64 12,911,737.64
2018-2019 Rate 4.23* 17.34* 18.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,052,204.82 13,048,341.83 13,048,341.83
Indirect costs based on rate ** 636,708.26 1,957,251.27 2,408,723.90 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 554,910.60 2,558,773.59 2,558,773.59
2016-2017 Fixed Carry Forward -86,435.29 0.00 -144,884.98
Total Indirect Costs 641,345.89 2,558,773.59 2,703,658.57
Over/(Under) Recovery -4,637.63 0.00 -294,934.67
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 554,910.60 2,558,773.59 2,558,773.59
2020-2021 Fixed Carry Forward -4,637.63 0.00 -294,934.67 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 559,548.23 2,558,773.59 2,853,708.26 (Numerator)
Direct Costs 15,052,204.82 13,048,341.83 13,048,341.83
Rate for 2020-2021 ** 3.72* 19.61* 21.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 648 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73190 Form R0418
Frankenmuth School District 525 EAST GENESEE ST FRANKENMUTH, MI 48734
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 529,387.15 1,668,252.84 1,668,252.84
2016-2017 Fixed Carry Forward -135,688.15 -192,491.74 -192,230.51
Total Indirect Costs 665,075.30 1,860,744.58 1,860,483.35
2016-2017 Direct Costs 11,456,492.87 10,317,627.18 10,317,627.18
2018-2019 Rate 5.81* 18.03* 18.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,567,150.87 11,339,224.80 11,339,224.80
Indirect costs based on rate ** 730,151.47 1,700,883.72 2,044,462.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 542,601.69 1,770,527.76 1,770,527.76
2016-2017 Fixed Carry Forward -135,688.15 -192,491.74 -192,230.51
Total Indirect Costs 678,289.84 1,963,019.50 1,962,758.27
Over/(Under) Recovery 51,861.63 0.00 81,703.96
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 542,601.69 1,770,527.76 1,770,527.76
2020-2021 Fixed Carry Forward 51,861.63 0.00 81,703.96 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 490,740.06 1,770,527.76 1,688,823.80 (Numerator)
Direct Costs 12,567,150.87 11,339,224.80 11,339,224.80
Rate for 2020-2021 ** 3.90* 15.61* 14.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 649 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73200 Form R0418
Freeland Community School District 710 POWLEY DR FREELAND, MI 48623
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 562,377.18 1,945,182.65 1,945,182.65
2016-2017 Fixed Carry Forward -61,708.66 81,978.80 81,315.18
Total Indirect Costs 624,085.84 1,863,203.85 1,863,867.47
2016-2017 Direct Costs 16,077,365.27 14,694,559.80 14,694,559.80
2018-2019 Rate 3.88* 12.68* 12.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,725,261.02 16,201,037.85 16,201,037.85
Indirect costs based on rate ** 687,740.13 2,054,291.60 2,054,291.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 715,273.42 2,239,496.59 2,239,496.59
2016-2017 Fixed Carry Forward -61,708.66 81,978.80 81,315.18
Total Indirect Costs 776,982.08 2,157,517.79 2,158,181.41
Over/(Under) Recovery -89,241.95 -103,226.19 -103,889.81
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 715,273.42 2,239,496.59 2,239,496.59
2020-2021 Fixed Carry Forward -89,241.95 -103,226.19 -103,889.81 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 804,515.37 2,342,722.78 2,343,386.40 (Numerator)
Direct Costs 17,725,261.02 16,201,037.85 16,201,037.85
Rate for 2020-2021 ** 4.54* 14.46* 14.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 650 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73210 Form R0418
Hemlock Public School District PO Box 260 Hemlock, MI 48626
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 458,028.58 1,612,322.93 1,612,322.93
2016-2017 Fixed Carry Forward -59,440.17 0.00 -63,685.19
Total Indirect Costs 517,468.75 1,612,322.93 1,676,008.12
2016-2017 Direct Costs 10,735,888.12 9,581,593.77 9,581,593.77
2018-2019 Rate 4.82* 16.83* 17.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,240,240.24 10,026,834.52 10,026,834.52
Indirect costs based on rate ** 541,779.58 1,504,025.18 1,753,693.36 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 459,158.11 1,672,563.83 1,672,563.83
2016-2017 Fixed Carry Forward -59,440.17 0.00 -63,685.19
Total Indirect Costs 518,598.28 1,672,563.83 1,736,249.02
Over/(Under) Recovery 23,181.30 0.00 17,444.34
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 459,158.11 1,672,563.83 1,672,563.83
2020-2021 Fixed Carry Forward 23,181.30 0.00 17,444.34 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 435,976.81 1,672,563.83 1,655,119.49 (Numerator)
Direct Costs 11,240,240.24 10,026,834.52 10,026,834.52
Rate for 2020-2021 ** 3.88* 16.68* 16.51**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 651 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73230 Form R0418
Merrill Community Schools 555 WEST ALICE ST MERRILL, MI 48637
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 205,424.78 827,328.03 827,328.03
2016-2017 Fixed Carry Forward -3,350.81 -98,344.11 -98,470.66
Total Indirect Costs 208,775.59 925,672.14 925,798.69
2016-2017 Direct Costs 6,059,898.67 5,437,995.42 5,437,995.42
2018-2019 Rate 3.45* 17.02* 17.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,734,258.71 5,153,956.17 5,153,956.17
Indirect costs based on rate ** 197,831.93 773,093.43 877,203.34 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 155,836.23 736,138.77 736,138.77
2016-2017 Fixed Carry Forward -3,350.81 -98,344.11 -98,470.66
Total Indirect Costs 159,187.04 834,482.88 834,609.43
Over/(Under) Recovery 38,644.89 0.00 42,593.91
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 155,836.23 736,138.77 736,138.77
2020-2021 Fixed Carry Forward 38,644.89 0.00 42,593.91 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 117,191.34 736,138.77 693,544.86 (Numerator)
Direct Costs 5,734,258.71 5,153,956.17 5,153,956.17
Rate for 2020-2021 ** 2.04* 14.28* 13.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 652 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73240 Form R0418
St. Charles Community Schools 891 WEST WALNUT ST SAINT CHARLES, MI 48655
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 339,829.15 995,073.25 995,073.25
2016-2017 Fixed Carry Forward -30,992.62 -63,291.23 -63,291.23
Total Indirect Costs 370,821.77 1,058,364.48 1,058,364.48
2016-2017 Direct Costs 8,926,961.72 8,271,717.62 8,271,717.62
2018-2019 Rate 4.15* 12.79* 12.79**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,018,582.87 8,293,125.09 8,293,125.09
Indirect costs based on rate ** 374,271.19 1,060,690.70 1,060,690.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 384,809.59 1,110,267.37 1,110,267.37
2016-2017 Fixed Carry Forward -30,992.62 -63,291.23 -63,291.23
Total Indirect Costs 415,802.21 1,173,558.60 1,173,558.60
Over/(Under) Recovery -41,531.02 -112,867.90 -112,867.90
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 384,809.59 1,110,267.37 1,110,267.37
2020-2021 Fixed Carry Forward -41,531.02 -112,867.90 -112,867.90 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 426,340.61 1,223,135.27 1,223,135.27 (Numerator)
Direct Costs 9,018,582.87 8,293,125.09 8,293,125.09
Rate for 2020-2021 ** 4.73* 14.75* 14.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 653 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73255 Form R0418
Swan Valley School District 8380 OHERN RD SAGINAW, MI 48609
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 487,255.53 1,935,926.63 1,935,926.63
2016-2017 Fixed Carry Forward -2,598.60 2,595.74 1,775.75
Total Indirect Costs 489,854.13 1,933,330.89 1,934,150.88
2016-2017 Direct Costs 15,426,762.18 13,978,091.08 13,978,091.08
2018-2019 Rate 3.18* 13.83* 13.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,415,188.50 14,999,615.51 14,999,615.51
Indirect costs based on rate ** 522,002.99 2,074,446.83 2,075,946.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 516,988.57 1,932,561.56 1,932,561.56
2016-2017 Fixed Carry Forward -2,598.60 2,595.74 1,775.75
Total Indirect Costs 519,587.17 1,929,965.82 1,930,785.81
Over/(Under) Recovery 2,415.82 144,481.01 145,160.98
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 516,988.57 1,932,561.56 1,932,561.56
2020-2021 Fixed Carry Forward 2,415.82 144,481.01 145,160.98 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 514,572.75 1,788,080.55 1,787,400.58 (Numerator)
Direct Costs 16,415,188.50 14,999,615.51 14,999,615.51
Rate for 2020-2021 ** 3.13* 11.92* 11.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 654 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73900 Form R0418
Saginaw Covenant Academy 508 S WASHINGTON AVE SAGINAW, MI 48607
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 507,329.59 410,735.05 410,735.05
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 25,595.75 122,190.29 122,190.29
Total Indirect Costs 25,595.75 122,190.29 122,190.29
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 25,595.75 122,190.29 122,190.29
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 25,595.75 122,190.29 122,190.29 (Numerator)
Direct Costs 507,329.59 410,735.05 410,735.05
Rate for 2020-2021 ** 5.05* 29.75* 29.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 655 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73901 Form R0418
The Woodley Leadership Academy 1300 MALZAHN ST SAGINAW, MI 48602
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,281,436.64 966,215.88 966,215.88
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 30,971.56 346,192.32 346,192.32
Total Indirect Costs 30,971.56 346,192.32 346,192.32
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 30,971.56 346,192.32 346,192.32
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 30,971.56 346,192.32 346,192.32 (Numerator)
Direct Costs 1,281,436.64 966,215.88 966,215.88
Rate for 2020-2021 ** 2.42* 35.83* 35.83**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 656 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73908 Form R0418
Saginaw Preparatory Academy 5173 LODGE ST SAGINAW, MI 48601
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 121,857.28 417,517.47 417,517.47
2016-2017 Fixed Carry Forward 7,761.42 0.00 23,471.75
Total Indirect Costs 114,095.86 417,517.47 394,045.72
2016-2017 Direct Costs 3,141,717.20 2,846,057.01 2,846,057.01
2018-2019 Rate 3.63* 14.67* 13.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,412,503.92 3,056,669.36 3,056,669.36
Indirect costs based on rate ** 123,873.89 448,413.40 423,348.71 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 128,551.45 484,386.01 484,386.01
2016-2017 Fixed Carry Forward 7,761.42 0.00 23,471.75
Total Indirect Costs 120,790.03 484,386.01 460,914.26
Over/(Under) Recovery 3,083.86 -35,972.61 -37,565.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 128,551.45 484,386.01 484,386.01
2020-2021 Fixed Carry Forward 3,083.86 -35,972.61 -37,565.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 125,467.59 520,358.62 521,951.56 (Numerator)
Direct Costs 3,412,503.92 3,056,669.36 3,056,669.36
Rate for 2020-2021 ** 3.68* 17.02* 17.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 657 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73909 Form R0418
Francis Reh PSA 2201 OWEN ST SAGINAW, MI 48601
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 252,087.44 806,000.80 806,000.80
2016-2017 Fixed Carry Forward -15,882.26 0.00 19,029.94
Total Indirect Costs 267,969.70 806,000.80 786,970.86
2016-2017 Direct Costs 4,124,925.79 3,571,012.43 3,571,012.43
2018-2019 Rate 6.50* 22.57* 22.04**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,789,968.88 4,104,919.33 4,104,919.33
Indirect costs based on rate ** 311,347.98 615,737.90 904,724.22 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 252,272.87 937,322.42 937,322.42
2016-2017 Fixed Carry Forward -15,882.26 0.00 19,029.94
Total Indirect Costs 268,155.13 937,322.42 918,292.48
Over/(Under) Recovery 43,192.85 0.00 -13,568.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 252,272.87 937,322.42 937,322.42
2020-2021 Fixed Carry Forward 43,192.85 0.00 -13,568.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 209,080.02 937,322.42 950,890.68 (Numerator)
Direct Costs 4,789,968.88 4,104,919.33 4,104,919.33
Rate for 2020-2021 ** 4.36* 22.83* 23.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 658 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73910 Form R0418
North Saginaw Charter Academy 2332 TRAUTNER DR SAGINAW, MI 48604
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 208,244.00 1,327,239.00 1,327,239.00
2016-2017 Fixed Carry Forward -8,484.49 0.00 0.00
Total Indirect Costs 216,728.49 1,327,239.00 1,327,239.00
2016-2017 Direct Costs 5,893,779.00 4,774,784.00 4,774,784.00
2018-2019 Rate 3.68* 27.80* 27.80**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,251,974.00 5,028,813.00 5,028,813.00
Indirect costs based on rate ** 230,072.64 754,321.95 1,257,203.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 214,399.00 1,437,560.00 1,437,560.00
2016-2017 Fixed Carry Forward -8,484.49 0.00 0.00
Total Indirect Costs 222,883.49 1,437,560.00 1,437,560.00
Over/(Under) Recovery 7,189.15 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 214,399.00 1,437,560.00 1,437,560.00
2020-2021 Fixed Carry Forward 7,189.15 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 207,209.85 1,437,560.00 1,437,560.00 (Numerator)
Direct Costs 6,251,974.00 5,028,813.00 5,028,813.00
Rate for 2020-2021 ** 3.31* 28.59* 28.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 659 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73911 Form R0418
Saginaw Learn to Earn Academy 1000 TUSCOLA ST SAGINAW, MI 48607
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 164,777.00 402,966.00 402,966.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 164,777.00 402,966.00 402,966.00
2016-2017 Direct Costs 984,951.00 746,762.00 746,762.00
2018-2019 Rate 16.73* 53.96* 53.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,092,286.00 818,772.00 818,772.00
Indirect costs based on rate ** 163,842.90 122,815.80 204,693.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 248,214.00 521,728.00 521,728.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 248,214.00 521,728.00 521,728.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 248,214.00 521,728.00 521,728.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 248,214.00 521,728.00 521,728.00 (Numerator)
Direct Costs 1,092,286.00 818,772.00 818,772.00
Rate for 2020-2021 ** 22.72* 63.72* 63.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 660 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 73912 Form R0418
International Academy of Saginaw 1944 IOWA AVE SAGINAW, MI 48601
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 180,078.75 669,131.08 669,131.08
2016-2017 Fixed Carry Forward 65,879.75 0.00 0.00
Total Indirect Costs 114,199.00 669,131.08 669,131.08
2016-2017 Direct Costs 2,848,293.12 2,359,240.79 2,359,240.79
2018-2019 Rate 4.01* 28.36* 28.36**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,224,368.37 1,753,511.41 1,753,511.41
Indirect costs based on rate ** 89,197.17 263,026.71 438,377.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 137,140.35 607,997.31 607,997.31
2016-2017 Fixed Carry Forward 65,879.75 0.00 0.00
Total Indirect Costs 71,260.60 607,997.31 607,997.31
Over/(Under) Recovery 17,936.57 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 137,140.35 607,997.31 607,997.31
2020-2021 Fixed Carry Forward 17,936.57 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 119,203.78 607,997.31 607,997.31 (Numerator)
Direct Costs 2,224,368.37 1,753,511.41 1,753,511.41
Rate for 2020-2021 ** 5.36* 34.67* 34.67**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 661 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74000 Form R0418
St. Clair County RESA P.O. Box 1500 Marysville, MI 48040
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 6,343,471.35 8,053,174.29 8,053,174.29
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 6,343,471.35 8,053,174.29 8,053,174.29
2016-2017 Direct Costs 27,054,736.08 25,345,033.14 25,345,033.14
2018-2019 Rate 23.45* 31.77* 31.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 28,416,790.18 26,663,974.45 26,663,974.45
Indirect costs based on rate ** 4,262,518.53 3,999,596.17 6,665,993.61 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,750,685.44 8,503,501.17 8,503,501.17
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 6,750,685.44 8,503,501.17 8,503,501.17
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,750,685.44 8,503,501.17 8,503,501.17
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 6,750,685.44 8,503,501.17 8,503,501.17 (Numerator)
Direct Costs 28,416,790.18 26,663,974.45 26,663,974.45
Rate for 2020-2021 ** 23.76* 31.89* 31.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 662 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74010 Form R0418
Port Huron Area School District 2720 Riverside Drive Port Huron, MI 48060
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,966,667.23 10,185,074.73 10,185,074.73
2016-2017 Fixed Carry Forward -122,746.87 0.00 25,546.68
Total Indirect Costs 3,089,414.10 10,185,074.73 10,159,528.05
2016-2017 Direct Costs 81,234,803.13 73,920,169.63 73,920,169.63
2018-2019 Rate 3.80* 13.78* 13.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 78,775,045.06 72,040,062.09 72,040,062.09
Indirect costs based on rate ** 2,993,451.71 9,927,120.56 9,898,304.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,177,193.51 10,384,746.04 10,384,746.04
2016-2017 Fixed Carry Forward -122,746.87 0.00 25,546.68
Total Indirect Costs 3,299,940.38 10,384,746.04 10,359,199.36
Over/(Under) Recovery -306,488.67 -457,625.48 -460,894.83
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,177,193.51 10,384,746.04 10,384,746.04
2020-2021 Fixed Carry Forward -306,488.67 -457,625.48 -460,894.83 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,483,682.18 10,842,371.52 10,845,640.87 (Numerator)
Direct Costs 78,775,045.06 72,040,062.09 72,040,062.09
Rate for 2020-2021 ** 4.42* 15.05* 15.06**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 663 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74030 Form R0418
Algonac Community School District 5200 TAFT RD CLAY, MI 48001
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 211,880.12 1,711,446.78 1,711,446.78
2016-2017 Fixed Carry Forward 1,065.79 225,205.62 226,732.79
Total Indirect Costs 210,814.33 1,486,241.16 1,484,713.99
2016-2017 Direct Costs 15,545,159.88 14,045,593.22 14,045,593.22
2018-2019 Rate 1.36* 10.58* 10.57**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,962,728.37 13,258,658.54 13,258,658.54
Indirect costs based on rate ** 203,493.11 1,402,766.07 1,401,440.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 218,346.71 1,922,416.54 1,922,416.54
2016-2017 Fixed Carry Forward 1,065.79 225,205.62 226,732.79
Total Indirect Costs 217,280.92 1,697,210.92 1,695,683.75
Over/(Under) Recovery -13,787.81 -294,444.85 -294,243.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 218,346.71 1,922,416.54 1,922,416.54
2020-2021 Fixed Carry Forward -13,787.81 -294,444.85 -294,243.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 232,134.52 2,216,861.39 2,216,660.08 (Numerator)
Direct Costs 14,962,728.37 13,258,658.54 13,258,658.54
Rate for 2020-2021 ** 1.55* 16.72* 16.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 664 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74040 Form R0418
Capac Community Schools 541 N GLASSFORD ST Capac, MI 48014
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 378,597.75 1,320,868.19 1,320,868.19
2016-2017 Fixed Carry Forward -20,288.31 0.00 72,882.83
Total Indirect Costs 398,886.06 1,320,868.19 1,247,985.36
2016-2017 Direct Costs 9,514,661.10 8,572,390.66 8,572,390.66
2018-2019 Rate 4.19* 15.41* 14.56**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,683,518.53 7,812,487.26 7,812,487.26
Indirect costs based on rate ** 363,839.43 1,171,873.09 1,137,498.15 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 394,454.97 1,265,486.24 1,265,486.24
2016-2017 Fixed Carry Forward -20,288.31 0.00 72,882.83
Total Indirect Costs 414,743.28 1,265,486.24 1,192,603.41
Over/(Under) Recovery -50,903.85 0.00 -55,105.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 394,454.97 1,265,486.24 1,265,486.24
2020-2021 Fixed Carry Forward -50,903.85 0.00 -55,105.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 445,358.82 1,265,486.24 1,320,591.50 (Numerator)
Direct Costs 8,683,518.53 7,812,487.26 7,812,487.26
Rate for 2020-2021 ** 5.13* 16.20* 16.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 665 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74050 Form R0418
East China School District 1585 MEISNER RD EAST CHINA, MI 48054
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,246,296.55 4,873,884.56 4,873,884.56
2016-2017 Fixed Carry Forward 100,398.29 -117,589.80 -115,689.25
Total Indirect Costs 1,145,898.26 4,991,474.36 4,989,573.81
2016-2017 Direct Costs 37,973,383.47 35,165,846.71 35,165,846.71
2018-2019 Rate 3.02* 14.19* 14.19**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 39,822,630.77 36,269,158.74 36,269,158.74
Indirect costs based on rate ** 1,202,643.45 5,146,593.63 5,146,593.63 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,312,345.19 4,724,089.90 4,724,089.90
2016-2017 Fixed Carry Forward 100,398.29 -117,589.80 -115,689.25
Total Indirect Costs 1,211,946.90 4,841,679.70 4,839,779.15
Over/(Under) Recovery -9,303.45 304,913.93 306,814.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,312,345.19 4,724,089.90 4,724,089.90
2020-2021 Fixed Carry Forward -9,303.45 304,913.93 306,814.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,321,648.64 4,419,175.97 4,417,275.42 (Numerator)
Direct Costs 39,822,630.77 36,269,158.74 36,269,158.74
Rate for 2020-2021 ** 3.32* 12.18* 12.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 666 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74100 Form R0418
Marysville Public Schools 495 East Huron Blvd. MARYSVILLE, MI 48040
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 722,495.31 3,025,159.50 3,025,159.50
2016-2017 Fixed Carry Forward -108,403.71 -35,945.78 -41,504.58
Total Indirect Costs 830,899.02 3,061,105.28 3,066,664.08
2016-2017 Direct Costs 23,932,285.88 21,629,621.69 21,629,621.69
2018-2019 Rate 3.47* 14.15* 14.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 24,967,363.06 22,506,982.84 22,506,982.84
Indirect costs based on rate ** 866,367.50 3,184,738.07 3,191,490.17 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 701,465.68 3,161,845.90 3,161,845.90
2016-2017 Fixed Carry Forward -108,403.71 -35,945.78 -41,504.58
Total Indirect Costs 809,869.39 3,197,791.68 3,203,350.48
Over/(Under) Recovery 56,498.11 -13,053.61 -11,860.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 701,465.68 3,161,845.90 3,161,845.90
2020-2021 Fixed Carry Forward 56,498.11 -13,053.61 -11,860.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 644,967.57 3,174,899.51 3,173,706.21 (Numerator)
Direct Costs 24,967,363.06 22,506,982.84 22,506,982.84
Rate for 2020-2021 ** 2.58* 14.11* 14.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 667 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74120 Form R0418
Memphis Community Schools P.O. Box 201 Memphis, MI 48041
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 414,968.74 930,271.33 930,271.33
2016-2017 Fixed Carry Forward -101,227.38 -39,558.32 -39,433.67
Total Indirect Costs 516,196.12 969,829.65 969,705.00
2016-2017 Direct Costs 8,216,536.11 7,701,233.52 7,701,233.52
2018-2019 Rate 6.28* 12.59* 12.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,502,148.71 7,625,195.95 7,625,195.95
Indirect costs based on rate ** 533,934.94 960,012.17 960,012.17 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 402,465.35 1,279,418.11 1,279,418.11
2016-2017 Fixed Carry Forward -101,227.38 -39,558.32 -39,433.67
Total Indirect Costs 503,692.73 1,318,976.43 1,318,851.78
Over/(Under) Recovery 30,242.21 -358,964.26 -358,839.61
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 402,465.35 1,279,418.11 1,279,418.11
2020-2021 Fixed Carry Forward 30,242.21 -358,964.26 -358,839.61 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 372,223.14 1,638,382.37 1,638,257.72 (Numerator)
Direct Costs 8,502,148.71 7,625,195.95 7,625,195.95
Rate for 2020-2021 ** 4.38* 21.49* 21.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 668 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74130 Form R0418
Yale Public Schools 198 SCHOOL DR YALE, MI 48097
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 654,994.40 2,222,045.44 2,222,045.44
2016-2017 Fixed Carry Forward -66,867.86 45,454.47 51,517.40
Total Indirect Costs 721,862.26 2,176,590.97 2,170,528.04
2016-2017 Direct Costs 17,501,695.49 15,934,644.45 15,934,644.45
2018-2019 Rate 4.12* 13.66* 13.62**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,945,987.09 16,384,294.02 16,384,294.02
Indirect costs based on rate ** 739,374.67 2,238,094.56 2,231,540.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 669,693.90 2,231,386.97 2,231,386.97
2016-2017 Fixed Carry Forward -66,867.86 45,454.47 51,517.40
Total Indirect Costs 736,561.76 2,185,932.50 2,179,869.57
Over/(Under) Recovery 2,812.91 52,162.06 51,671.28
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 669,693.90 2,231,386.97 2,231,386.97
2020-2021 Fixed Carry Forward 2,812.91 52,162.06 51,671.28 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 666,880.99 2,179,224.91 2,179,715.69 (Numerator)
Direct Costs 17,945,987.09 16,384,294.02 16,384,294.02
Rate for 2020-2021 ** 3.72* 13.30* 13.30**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 669 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74900 Form R0418
East Shore Leadership Academy 1403 7TH ST PORT HURON, MI 48060
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 42,669.17 351,013.61 351,013.61
2016-2017 Fixed Carry Forward -8,441.18 0.00 0.00
Total Indirect Costs 51,110.35 351,013.61 351,013.61
2016-2017 Direct Costs 1,501,227.83 1,192,883.39 1,192,883.39
2018-2019 Rate 3.40* 29.43* 29.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,813,822.41 1,452,661.85 1,452,661.85
Indirect costs based on rate ** 61,669.96 217,899.28 363,165.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 26,917.93 388,078.49 388,078.49
2016-2017 Fixed Carry Forward -8,441.18 0.00 0.00
Total Indirect Costs 35,359.11 388,078.49 388,078.49
Over/(Under) Recovery 26,310.85 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 26,917.93 388,078.49 388,078.49
2020-2021 Fixed Carry Forward 26,310.85 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 607.08 388,078.49 388,078.49 (Numerator)
Direct Costs 1,813,822.41 1,452,661.85 1,452,661.85
Rate for 2020-2021 ** 0.03* 26.71* 26.71**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 670 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74903 Form R0418
Landmark Academy 4800 LAPEER RD KIMBALL, MI 48074
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 337,326.30 793,052.55 793,052.55
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 337,326.30 793,052.55 793,052.55
2016-2017 Direct Costs 4,796,117.89 4,340,391.64 4,340,391.64
2018-2019 Rate 7.03* 18.27* 18.27**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,731,215.43 5,152,320.11 5,152,320.11
Indirect costs based on rate ** 402,904.44 772,848.02 941,328.88 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 345,649.78 924,545.10 924,545.10
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 345,649.78 924,545.10 924,545.10
Over/(Under) Recovery 57,254.66 0.00 16,783.78
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 345,649.78 924,545.10 924,545.10
2020-2021 Fixed Carry Forward 57,254.66 0.00 16,783.78 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 288,395.12 924,545.10 907,761.32 (Numerator)
Direct Costs 5,731,215.43 5,152,320.11 5,152,320.11
Rate for 2020-2021 ** 5.03* 17.94* 17.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 671 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74911 Form R0418
St. Clair County Intervention Academy 1170 MICHIGAN RD PORT HURON, MI 48060
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 109,057.77 138,309.34 138,309.34
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 109,057.77 138,309.34 138,309.34
2016-2017 Direct Costs 591,649.89 562,398.32 562,398.32
2018-2019 Rate 18.43* 24.59* 24.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 634,441.96 602,173.79 602,173.79
Indirect costs based on rate ** 95,166.29 90,326.07 148,074.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 104,985.07 137,253.24 137,253.24
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 104,985.07 137,253.24 137,253.24
Over/(Under) Recovery 0.00 0.00 10,821.29
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 104,985.07 137,253.24 137,253.24
2020-2021 Fixed Carry Forward 0.00 0.00 10,821.29 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 104,985.07 137,253.24 126,431.95 (Numerator)
Direct Costs 634,441.96 602,173.79 602,173.79
Rate for 2020-2021 ** 16.55* 22.79* 21.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 672 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74912 Form R0418
Virtual Learning Academy of St. Clair County 499 Range Road Marysville, MI 48040
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 182,008.43 304,179.13 304,179.13
2016-2017 Fixed Carry Forward -29,809.30 0.00 -46,601.53
Total Indirect Costs 211,817.73 304,179.13 350,780.66
2016-2017 Direct Costs 1,245,492.10 1,123,321.40 1,123,321.40
2018-2019 Rate 17.01* 27.08* 31.23**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,094,271.74 975,538.67 975,538.67
Indirect costs based on rate ** 164,140.76 146,330.80 243,884.67 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 180,576.80 299,309.87 299,309.87
2016-2017 Fixed Carry Forward -29,809.30 0.00 -46,601.53
Total Indirect Costs 210,386.10 299,309.87 345,911.40
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 180,576.80 299,309.87 299,309.87
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 180,576.80 299,309.87 299,309.87 (Numerator)
Direct Costs 1,094,271.74 975,538.67 975,538.67
Rate for 2020-2021 ** 16.50* 30.68* 30.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 673 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 74914 Form R0418
Blue Water Middle College 323 Erie Street Port Huron, MI 48060
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 71,666.47 77,738.47 77,738.47
2016-2017 Fixed Carry Forward 53,733.97 54,481.23 54,481.23
Total Indirect Costs 17,932.50 23,257.24 23,257.24
2016-2017 Direct Costs 3,496,916.86 3,490,844.86 3,490,844.86
2018-2019 Rate 0.51* 0.67* 0.67**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,727,788.00 3,719,334.00 3,719,334.00
Indirect costs based on rate ** 19,011.72 24,919.54 24,919.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 73,760.32 82,214.32 82,214.32
2016-2017 Fixed Carry Forward 53,733.97 54,481.23 54,481.23
Total Indirect Costs 20,026.35 27,733.09 27,733.09
Over/(Under) Recovery -1,014.63 -2,813.55 -2,813.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 73,760.32 82,214.32 82,214.32
2020-2021 Fixed Carry Forward -1,014.63 -2,813.55 -2,813.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 74,774.95 85,027.87 85,027.87 (Numerator)
Direct Costs 3,727,788.00 3,719,334.00 3,719,334.00
Rate for 2020-2021 ** 2.01* 2.29* 2.29**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 674 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75000 Form R0418
St. Joseph County ISD 62445 Shimmel Road Centreville, MI 49032
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,634,683.53 3,052,664.74 3,052,664.74
2016-2017 Fixed Carry Forward 0.00 0.00 -131,840.05
Total Indirect Costs 2,634,683.53 3,052,664.74 3,184,504.79
2016-2017 Direct Costs 15,275,177.95 14,857,196.74 14,857,196.74
2018-2019 Rate 17.25* 20.55* 21.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,842,451.70 16,456,589.20 16,456,589.20
Indirect costs based on rate ** 2,526,367.76 2,468,488.38 3,526,647.07 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,473,641.23 2,859,503.73 2,859,503.73
2016-2017 Fixed Carry Forward 0.00 0.00 -131,840.05
Total Indirect Costs 2,473,641.23 2,859,503.73 2,991,343.78
Over/(Under) Recovery 0.00 0.00 535,303.29
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,473,641.23 2,859,503.73 2,859,503.73
2020-2021 Fixed Carry Forward 0.00 0.00 535,303.29 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,473,641.23 2,859,503.73 2,324,200.44 (Numerator)
Direct Costs 16,842,451.70 16,456,589.20 16,456,589.20
Rate for 2020-2021 ** 14.69* 17.38* 14.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 675 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75010 Form R0418
Sturgis Public Schools 107 WEST WEST ST STURGIS, MI 49091
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,369,643.50 3,702,702.54 3,702,702.54
2016-2017 Fixed Carry Forward 189,538.99 0.00 749,578.34
Total Indirect Costs 1,180,104.51 3,702,702.54 2,953,124.20
2016-2017 Direct Costs 31,606,293.88 29,273,234.84 29,273,234.84
2018-2019 Rate 3.73* 12.65* 10.09**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 31,048,400.51 28,492,007.70 28,492,007.70
Indirect costs based on rate ** 1,158,105.34 3,604,238.97 2,874,843.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,131,252.18 3,499,170.08 3,499,170.08
2016-2017 Fixed Carry Forward 189,538.99 0.00 749,578.34
Total Indirect Costs 941,713.19 3,499,170.08 2,749,591.74
Over/(Under) Recovery 216,392.15 105,068.89 125,251.84
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,131,252.18 3,499,170.08 3,499,170.08
2020-2021 Fixed Carry Forward 216,392.15 105,068.89 125,251.84 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 914,860.03 3,394,101.19 3,373,918.24 (Numerator)
Direct Costs 31,048,400.51 28,492,007.70 28,492,007.70
Rate for 2020-2021 ** 2.95* 11.91* 11.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 676 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75020 Form R0418
Burr Oak Community School District P.O. Box 337 Burr Oak, MI 49030
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 234,636.50 519,042.00 519,042.00
2016-2017 Fixed Carry Forward -47,214.16 0.00 -58,689.74
Total Indirect Costs 281,850.66 519,042.00 577,731.74
2016-2017 Direct Costs 2,465,077.84 2,180,672.34 2,180,672.34
2018-2019 Rate 11.43* 23.80* 26.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,745,461.15 2,437,467.23 2,437,467.23
Indirect costs based on rate ** 313,806.21 365,620.08 609,366.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 196,145.81 504,139.73 504,139.73
2016-2017 Fixed Carry Forward -47,214.16 0.00 -58,689.74
Total Indirect Costs 243,359.97 504,139.73 562,829.47
Over/(Under) Recovery 70,446.24 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 196,145.81 504,139.73 504,139.73
2020-2021 Fixed Carry Forward 70,446.24 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 125,699.57 504,139.73 504,139.73 (Numerator)
Direct Costs 2,745,461.15 2,437,467.23 2,437,467.23
Rate for 2020-2021 ** 4.58* 20.68* 20.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 677 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75030 Form R0418
Centreville Public Schools P.O. Box 158 Centreville, MI 49032
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 261,810.11 1,040,876.40 1,040,876.40
2016-2017 Fixed Carry Forward 58,617.57 0.00 137,659.74
Total Indirect Costs 203,192.54 1,040,876.40 903,216.66
2016-2017 Direct Costs 7,725,819.54 6,946,753.25 6,946,753.25
2018-2019 Rate 2.63* 14.98* 13.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,170,354.51 7,359,226.09 7,359,226.09
Indirect costs based on rate ** 214,880.32 1,102,412.07 956,699.39 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 275,866.12 1,086,994.54 1,086,994.54
2016-2017 Fixed Carry Forward 58,617.57 0.00 137,659.74
Total Indirect Costs 217,248.55 1,086,994.54 949,334.80
Over/(Under) Recovery -2,368.23 15,417.53 7,364.59
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 275,866.12 1,086,994.54 1,086,994.54
2020-2021 Fixed Carry Forward -2,368.23 15,417.53 7,364.59 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 278,234.35 1,071,577.01 1,079,629.95 (Numerator)
Direct Costs 8,170,354.51 7,359,226.09 7,359,226.09
Rate for 2020-2021 ** 3.41* 14.56* 14.67**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 678 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75040 Form R0418
Colon Community School District 400 DALLAS ST COLON, MI 49040
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 274,187.86 683,971.62 683,971.62
2016-2017 Fixed Carry Forward -48,806.44 -7,658.93 -6,724.40
Total Indirect Costs 322,994.30 691,630.55 690,696.02
2016-2017 Direct Costs 5,135,938.13 4,726,154.37 4,726,154.37
2018-2019 Rate 6.29* 14.63* 14.61**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,224,520.37 4,718,999.96 4,718,999.96
Indirect costs based on rate ** 328,622.33 690,389.69 689,445.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 207,219.40 712,739.81 712,739.81
2016-2017 Fixed Carry Forward -48,806.44 -7,658.93 -6,724.40
Total Indirect Costs 256,025.84 720,398.74 719,464.21
Over/(Under) Recovery 72,596.49 -30,009.05 -30,018.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 207,219.40 712,739.81 712,739.81
2020-2021 Fixed Carry Forward 72,596.49 -30,009.05 -30,018.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 134,622.91 742,748.86 742,758.13 (Numerator)
Direct Costs 5,224,520.37 4,718,999.96 4,718,999.96
Rate for 2020-2021 ** 2.58* 15.74* 15.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 679 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75050 Form R0418
Constantine Public School District 1 FALCON DR CONSTANTINE, MI 49042
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 486,291.21 1,621,134.45 1,621,134.45
2016-2017 Fixed Carry Forward -75,771.05 -130,567.36 -124,394.95
Total Indirect Costs 562,062.26 1,751,701.81 1,745,529.40
2016-2017 Direct Costs 11,365,228.18 10,230,384.94 10,230,384.94
2018-2019 Rate 4.95* 17.12* 17.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,187,018.74 11,956,633.56 11,956,633.56
Indirect costs based on rate ** 652,757.43 1,793,495.03 2,039,801.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 445,632.09 1,676,017.27 1,676,017.27
2016-2017 Fixed Carry Forward -75,771.05 -130,567.36 -124,394.95
Total Indirect Costs 521,403.14 1,806,584.63 1,800,412.22
Over/(Under) Recovery 131,354.29 0.00 239,389.47
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 445,632.09 1,676,017.27 1,676,017.27
2020-2021 Fixed Carry Forward 131,354.29 0.00 239,389.47 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 314,277.80 1,676,017.27 1,436,627.80 (Numerator)
Direct Costs 13,187,018.74 11,956,633.56 11,956,633.56
Rate for 2020-2021 ** 2.38* 14.02* 12.02**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 680 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75060 Form R0418
Mendon Community School District 148 KIRBY RD MENDON, MI 49072
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 246,312.45 791,016.35 791,016.35
2016-2017 Fixed Carry Forward -41,919.73 0.00 144,986.20
Total Indirect Costs 288,232.18 791,016.35 646,030.15
2016-2017 Direct Costs 5,250,303.20 4,705,599.30 4,705,599.30
2018-2019 Rate 5.49* 16.81* 13.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,983,123.66 4,462,218.04 4,462,218.04
Indirect costs based on rate ** 273,573.49 669,332.71 612,662.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 215,206.46 736,112.08 736,112.08
2016-2017 Fixed Carry Forward -41,919.73 0.00 144,986.20
Total Indirect Costs 257,126.19 736,112.08 591,125.88
Over/(Under) Recovery 16,447.30 0.00 21,536.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 215,206.46 736,112.08 736,112.08
2020-2021 Fixed Carry Forward 16,447.30 0.00 21,536.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 198,759.16 736,112.08 714,575.42 (Numerator)
Direct Costs 4,983,123.66 4,462,218.04 4,462,218.04
Rate for 2020-2021 ** 3.99* 16.50* 16.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 681 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75070 Form R0418
White Pigeon Community Schools 410 PRAIRIE AVE WHITE PIGEON, MI 49099
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 218,534.27 804,870.96 804,870.96
2016-2017 Fixed Carry Forward -3,828.30 4,015.97 4,015.97
Total Indirect Costs 222,362.57 800,854.99 800,854.99
2016-2017 Direct Costs 7,119,904.53 6,533,567.84 6,533,567.84
2018-2019 Rate 3.12* 12.26* 12.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,099,869.80 6,446,438.67 6,446,438.67
Indirect costs based on rate ** 221,515.94 790,333.38 790,333.38 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 253,568.37 906,999.50 906,999.50
2016-2017 Fixed Carry Forward -3,828.30 4,015.97 4,015.97
Total Indirect Costs 257,396.67 902,983.53 902,983.53
Over/(Under) Recovery -35,880.73 -112,650.15 -112,650.15
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 253,568.37 906,999.50 906,999.50
2020-2021 Fixed Carry Forward -35,880.73 -112,650.15 -112,650.15 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 289,449.10 1,019,649.65 1,019,649.65 (Numerator)
Direct Costs 7,099,869.80 6,446,438.67 6,446,438.67
Rate for 2020-2021 ** 4.08* 15.82* 15.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 682 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75080 Form R0418
Three Rivers Community Schools 851 6TH AVENUE RD THREE RIVERS, MI 49093
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,053,857.11 3,166,941.15 3,166,941.15
2016-2017 Fixed Carry Forward 77,423.57 0.00 236,733.21
Total Indirect Costs 976,433.54 3,166,941.15 2,930,207.94
2016-2017 Direct Costs 23,440,286.97 21,327,202.93 21,327,202.93
2018-2019 Rate 4.17* 14.85* 13.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 26,312,484.84 23,681,124.69 23,681,124.69
Indirect costs based on rate ** 1,097,230.62 3,516,647.02 3,253,786.53 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,242,323.34 3,873,683.49 3,873,683.49
2016-2017 Fixed Carry Forward 77,423.57 0.00 236,733.21
Total Indirect Costs 1,164,899.77 3,873,683.49 3,636,950.28
Over/(Under) Recovery -67,669.15 -357,036.47 -383,163.75
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,242,323.34 3,873,683.49 3,873,683.49
2020-2021 Fixed Carry Forward -67,669.15 -357,036.47 -383,163.75 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,309,992.49 4,230,719.96 4,256,847.24 (Numerator)
Direct Costs 26,312,484.84 23,681,124.69 23,681,124.69
Rate for 2020-2021 ** 4.98* 17.87* 17.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 683 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 75100 Form R0418
Nottawa Community School 26438 M 86 STURGIS, MI 49091
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 15,061.50 103,631.41 103,631.41
2016-2017 Fixed Carry Forward 1,501.65 373.25 395.48
Total Indirect Costs 13,559.85 103,258.16 103,235.93
2016-2017 Direct Costs 1,255,775.76 1,167,205.85 1,167,205.85
2018-2019 Rate 1.08* 8.85* 8.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,160,619.74 1,077,127.98 1,077,127.98
Indirect costs based on rate ** 12,534.69 95,325.83 95,218.11 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 14,446.66 97,938.42 97,938.42
2016-2017 Fixed Carry Forward 1,501.65 373.25 395.48
Total Indirect Costs 12,945.01 97,565.17 97,542.94
Over/(Under) Recovery -410.32 -2,239.34 -2,324.83
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 14,446.66 97,938.42 97,938.42
2020-2021 Fixed Carry Forward -410.32 -2,239.34 -2,324.83 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 14,856.98 100,177.76 100,263.25 (Numerator)
Direct Costs 1,160,619.74 1,077,127.98 1,077,127.98
Rate for 2020-2021 ** 1.28* 9.30* 9.31**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 684 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 76000 Form R0418
Sanilac ISD 175 EAST AITKEN RD PECK, MI 48466
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 448,707.01 849,816.60 849,816.60
2016-2017 Fixed Carry Forward 3,966.30 128,962.75 128,863.87
Total Indirect Costs 444,740.71 720,853.85 720,952.73
2016-2017 Direct Costs 8,473,214.01 8,072,104.42 8,072,104.42
2018-2019 Rate 5.25* 8.93* 8.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,701,221.05 8,272,198.39 8,272,198.39
Indirect costs based on rate ** 456,814.11 738,707.32 738,707.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 492,005.07 921,027.73 921,027.73
2016-2017 Fixed Carry Forward 3,966.30 128,962.75 128,863.87
Total Indirect Costs 488,038.77 792,064.98 792,163.86
Over/(Under) Recovery -31,224.66 -53,357.66 -53,456.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 492,005.07 921,027.73 921,027.73
2020-2021 Fixed Carry Forward -31,224.66 -53,357.66 -53,456.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 523,229.73 974,385.39 974,484.27 (Numerator)
Direct Costs 8,701,221.05 8,272,198.39 8,272,198.39
Rate for 2020-2021 ** 6.01* 11.78* 11.78**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 685 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 76060 Form R0418
Brown City Community Schools 4349 Second St., PO Box 160 Brown City, MI 48416
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 169,909.75 918,968.22 918,968.22
2016-2017 Fixed Carry Forward 74,960.18 40,340.02 40,037.44
Total Indirect Costs 94,949.57 878,628.20 878,930.78
2016-2017 Direct Costs 7,652,686.93 6,903,628.46 6,903,628.46
2018-2019 Rate 1.24* 12.73* 12.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,935,335.67 7,072,581.39 7,072,581.39
Indirect costs based on rate ** 98,398.16 900,339.61 900,339.61 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 217,145.80 1,079,900.08 1,079,900.08
2016-2017 Fixed Carry Forward 74,960.18 40,340.02 40,037.44
Total Indirect Costs 142,185.62 1,039,560.06 1,039,862.64
Over/(Under) Recovery -43,787.46 -139,220.45 -139,523.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 217,145.80 1,079,900.08 1,079,900.08
2020-2021 Fixed Carry Forward -43,787.46 -139,220.45 -139,523.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 260,933.26 1,219,120.53 1,219,423.11 (Numerator)
Direct Costs 7,935,335.67 7,072,581.39 7,072,581.39
Rate for 2020-2021 ** 3.29* 17.24* 17.24**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 686 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 76070 Form R0418
Carsonville-Port Sanilac School District 100 NORTH GOETZE RD CARSONVILLE, MI 48419
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 149,904.17 551,666.59 551,666.59
2016-2017 Fixed Carry Forward -70,870.29 -84,811.99 -84,900.64
Total Indirect Costs 220,774.46 636,478.58 636,567.23
2016-2017 Direct Costs 3,743,618.47 3,341,856.05 3,341,856.05
2018-2019 Rate 5.90* 19.05* 19.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,770,996.66 3,325,911.74 3,325,911.74
Indirect costs based on rate ** 222,488.80 498,886.76 633,586.19 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 118,050.86 563,135.78 563,135.78
2016-2017 Fixed Carry Forward -70,870.29 -84,811.99 -84,900.64
Total Indirect Costs 188,921.15 647,947.77 648,036.42
Over/(Under) Recovery 33,567.65 0.00 -14,450.23
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 118,050.86 563,135.78 563,135.78
2020-2021 Fixed Carry Forward 33,567.65 0.00 -14,450.23 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 84,483.21 563,135.78 577,586.01 (Numerator)
Direct Costs 3,770,996.66 3,325,911.74 3,325,911.74
Rate for 2020-2021 ** 2.24* 16.93* 17.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 687 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 76080 Form R0418
Croswell-Lexington Community Schools 5407 PECK RD CROSWELL, MI 48422
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 631,920.91 2,367,179.71 2,367,179.71
2016-2017 Fixed Carry Forward 6,097.51 191,015.73 189,760.53
Total Indirect Costs 625,823.40 2,176,163.98 2,177,419.18
2016-2017 Direct Costs 19,714,975.59 17,979,716.79 17,979,716.79
2018-2019 Rate 3.17* 12.10* 12.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,979,960.11 18,069,142.94 18,069,142.94
Indirect costs based on rate ** 633,364.74 2,186,366.30 2,188,173.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 651,499.92 2,562,317.09 2,562,317.09
2016-2017 Fixed Carry Forward 6,097.51 191,015.73 189,760.53
Total Indirect Costs 645,402.41 2,371,301.36 2,372,556.56
Over/(Under) Recovery -12,037.67 -184,935.06 -184,383.35
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 651,499.92 2,562,317.09 2,562,317.09
2020-2021 Fixed Carry Forward -12,037.67 -184,935.06 -184,383.35 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 663,537.59 2,747,252.15 2,746,700.44 (Numerator)
Direct Costs 19,979,960.11 18,069,142.94 18,069,142.94
Rate for 2020-2021 ** 3.32* 15.20* 15.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 688 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 76090 Form R0418
Deckerville Community School District 2633 BLACK RIVER ST DECKERVILLE, MI 48427
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 194,739.97 649,520.80 649,520.80
2016-2017 Fixed Carry Forward 6,266.74 15,421.21 15,324.56
Total Indirect Costs 188,473.23 634,099.59 634,196.24
2016-2017 Direct Costs 5,554,135.08 5,099,354.25 5,099,354.25
2018-2019 Rate 3.39* 12.43* 12.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,328,191.12 5,806,403.35 5,806,403.35
Indirect costs based on rate ** 214,525.68 721,735.94 722,316.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 220,147.06 741,934.83 741,934.83
2016-2017 Fixed Carry Forward 6,266.74 15,421.21 15,324.56
Total Indirect Costs 213,880.32 726,513.62 726,610.27
Over/(Under) Recovery 645.36 -4,777.68 -4,293.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 220,147.06 741,934.83 741,934.83
2020-2021 Fixed Carry Forward 645.36 -4,777.68 -4,293.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 219,501.70 746,712.51 746,228.52 (Numerator)
Direct Costs 6,328,191.12 5,806,403.35 5,806,403.35
Rate for 2020-2021 ** 3.47* 12.86* 12.85**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 689 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 76140 Form R0418
Marlette Community Schools 6230 Euclid St. Marlette, MI 48453
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 250,582.92 897,889.93 897,889.93
2016-2017 Fixed Carry Forward 25,818.65 51,681.22 51,681.22
Total Indirect Costs 224,764.27 846,208.71 846,208.71
2016-2017 Direct Costs 8,260,394.61 7,613,087.60 7,613,087.60
2018-2019 Rate 2.72* 11.12* 11.12**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,702,098.96 7,053,695.07 7,053,695.07
Indirect costs based on rate ** 209,497.09 784,370.89 784,370.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 275,791.89 924,195.78 924,195.78
2016-2017 Fixed Carry Forward 25,818.65 51,681.22 51,681.22
Total Indirect Costs 249,973.24 872,514.56 872,514.56
Over/(Under) Recovery -40,476.15 -88,143.67 -88,143.67
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 275,791.89 924,195.78 924,195.78
2020-2021 Fixed Carry Forward -40,476.15 -88,143.67 -88,143.67 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 316,268.04 1,012,339.45 1,012,339.45 (Numerator)
Direct Costs 7,702,098.96 7,053,695.07 7,053,695.07
Rate for 2020-2021 ** 4.11* 14.35* 14.35**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 690 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 76180 Form R0418
Peck Community School District 222 EAST LAPEER ST PECK, MI 48466
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 90,240.26 385,044.40 385,044.40
2016-2017 Fixed Carry Forward -77,647.77 -112,669.78 -112,669.78
Total Indirect Costs 167,888.03 497,714.18 497,714.18
2016-2017 Direct Costs 3,280,038.96 2,985,234.82 2,985,234.82
2018-2019 Rate 5.12* 16.67* 16.67**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,358,153.06 3,031,992.46 3,031,992.46
Indirect costs based on rate ** 171,937.44 454,798.87 505,433.14 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 99,916.45 426,077.05 426,077.05
2016-2017 Fixed Carry Forward -77,647.77 -112,669.78 -112,669.78
Total Indirect Costs 177,564.22 538,746.83 538,746.83
Over/(Under) Recovery -5,626.78 0.00 -33,313.69
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 99,916.45 426,077.05 426,077.05
2020-2021 Fixed Carry Forward -5,626.78 0.00 -33,313.69 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 105,543.23 426,077.05 459,390.74 (Numerator)
Direct Costs 3,358,153.06 3,031,992.46 3,031,992.46
Rate for 2020-2021 ** 3.14* 14.05* 15.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 691 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 76210 Form R0418
Sandusky Community School District 191 PINE TREE LN SANDUSKY, MI 48471
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 249,493.60 1,128,025.45 1,128,025.45
2016-2017 Fixed Carry Forward 24,349.29 -22,972.03 -34,528.77
Total Indirect Costs 225,144.31 1,150,997.48 1,162,554.22
2016-2017 Direct Costs 9,106,777.70 8,228,245.85 8,228,245.85
2018-2019 Rate 2.47* 13.99* 14.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,670,274.33 8,770,794.70 8,770,794.70
Indirect costs based on rate ** 238,855.78 1,227,034.18 1,239,313.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 279,657.63 1,179,137.26 1,179,137.26
2016-2017 Fixed Carry Forward 24,349.29 -22,972.03 -34,528.77
Total Indirect Costs 255,308.34 1,202,109.29 1,213,666.03
Over/(Under) Recovery -16,452.56 24,924.89 25,647.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 279,657.63 1,179,137.26 1,179,137.26
2020-2021 Fixed Carry Forward -16,452.56 24,924.89 25,647.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 296,110.19 1,154,212.37 1,153,490.00 (Numerator)
Direct Costs 9,670,274.33 8,770,794.70 8,770,794.70
Rate for 2020-2021 ** 3.06* 13.16* 13.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 692 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 77010 Form R0418
Manistique Area Schools 100 NORTH CEDAR ST MANISTIQUE, MI 49854
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 208,890.81 1,145,565.74 1,145,565.74
2016-2017 Fixed Carry Forward -28,810.77 0.00 129,925.17
Total Indirect Costs 237,701.58 1,145,565.74 1,015,640.57
2016-2017 Direct Costs 7,819,209.68 6,882,534.75 6,882,534.75
2018-2019 Rate 3.04* 16.64* 14.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,149,884.36 7,170,267.92 7,170,267.92
Indirect costs based on rate ** 247,756.48 1,075,540.19 1,058,331.54 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 229,664.38 1,209,280.82 1,209,280.82
2016-2017 Fixed Carry Forward -28,810.77 0.00 129,925.17
Total Indirect Costs 258,475.15 1,209,280.82 1,079,355.65
Over/(Under) Recovery -10,718.67 0.00 -21,024.11
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 229,664.38 1,209,280.82 1,209,280.82
2020-2021 Fixed Carry Forward -10,718.67 0.00 -21,024.11 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 240,383.05 1,209,280.82 1,230,304.93 (Numerator)
Direct Costs 8,149,884.36 7,170,267.92 7,170,267.92
Rate for 2020-2021 ** 2.95* 16.87* 17.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 693 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78000 Form R0418
Shiawassee Regional ESD 1025 NORTH SHIAWASSEE ST CORUNNA, MI 48817
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,772,782.53 2,749,431.21 2,749,431.21
2016-2017 Fixed Carry Forward 244,808.84 0.00 -192,181.45
Total Indirect Costs 1,527,973.69 2,749,431.21 2,941,612.66
2016-2017 Direct Costs 19,606,456.86 18,629,808.18 18,629,808.18
2018-2019 Rate 7.79* 14.76* 15.79**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 21,714,350.85 21,077,379.57 21,077,379.57
Indirect costs based on rate ** 1,691,547.93 3,111,021.22 3,328,118.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,817,936.36 2,454,907.64 2,454,907.64
2016-2017 Fixed Carry Forward 244,808.84 0.00 -192,181.45
Total Indirect Costs 1,573,127.52 2,454,907.64 2,647,089.09
Over/(Under) Recovery 118,420.41 656,113.58 681,029.14
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,817,936.36 2,454,907.64 2,454,907.64
2020-2021 Fixed Carry Forward 118,420.41 656,113.58 681,029.14 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,699,515.95 1,798,794.06 1,773,878.50 (Numerator)
Direct Costs 21,714,350.85 21,077,379.57 21,077,379.57
Rate for 2020-2021 ** 7.83* 8.53* 8.42**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 694 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78020 Form R0418
Byron Area Schools 312 WEST MAPLE ST BYRON, MI 48418
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 193,321.09 939,855.16 939,855.16
2016-2017 Fixed Carry Forward -33,404.52 0.00 0.00
Total Indirect Costs 226,725.61 939,855.16 939,855.16
2016-2017 Direct Costs 8,632,435.76 7,885,901.69 7,885,901.69
2018-2019 Rate 2.63* 11.92* 11.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,451,712.66 7,623,814.30 7,623,814.30
Indirect costs based on rate ** 222,280.04 908,758.66 908,758.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 166,065.54 993,963.90 993,963.90
2016-2017 Fixed Carry Forward -33,404.52 0.00 0.00
Total Indirect Costs 199,470.06 993,963.90 993,963.90
Over/(Under) Recovery 22,809.98 -85,205.24 -85,205.24
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 166,065.54 993,963.90 993,963.90
2020-2021 Fixed Carry Forward 22,809.98 -85,205.24 -85,205.24 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 143,255.56 1,079,169.14 1,079,169.14 (Numerator)
Direct Costs 8,451,712.66 7,623,814.30 7,623,814.30
Rate for 2020-2021 ** 1.69* 14.16* 14.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 695 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78030 Form R0418
Durand Area Schools 310 NORTH SAGINAW ST DURAND, MI 48429
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 470,497.07 1,664,111.22 1,664,111.22
2016-2017 Fixed Carry Forward 9,584.90 0.00 -96,722.50
Total Indirect Costs 460,912.17 1,664,111.22 1,760,833.72
2016-2017 Direct Costs 12,599,334.47 11,405,720.32 11,405,720.32
2018-2019 Rate 3.66* 14.59* 15.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,863,047.62 11,449,039.13 11,449,039.13
Indirect costs based on rate ** 470,787.54 1,670,414.81 1,767,731.64 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 587,161.60 2,001,170.09 2,001,170.09
2016-2017 Fixed Carry Forward 9,584.90 0.00 -96,722.50
Total Indirect Costs 577,576.70 2,001,170.09 2,097,892.59
Over/(Under) Recovery -106,789.16 -330,755.28 -330,160.95
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 587,161.60 2,001,170.09 2,001,170.09
2020-2021 Fixed Carry Forward -106,789.16 -330,755.28 -330,160.95 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 693,950.76 2,331,925.37 2,331,331.04 (Numerator)
Direct Costs 12,863,047.62 11,449,039.13 11,449,039.13
Rate for 2020-2021 ** 5.39* 20.37* 20.36**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 696 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78040 Form R0418
Laingsburg Community Schools 205 SOUTH WOODHULL RD LAINGSBURG, MI 48848
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 308,699.23 1,379,283.84 1,379,283.84
2016-2017 Fixed Carry Forward 26,948.56 0.00 59,396.93
Total Indirect Costs 281,750.67 1,379,283.84 1,319,886.91
2016-2017 Direct Costs 9,718,153.19 8,647,568.58 8,647,568.58
2018-2019 Rate 2.90* 15.95* 15.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,225,189.64 9,093,978.58 9,093,978.58
Indirect costs based on rate ** 296,530.50 1,364,096.79 1,387,741.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 348,675.05 1,479,886.11 1,479,886.11
2016-2017 Fixed Carry Forward 26,948.56 0.00 59,396.93
Total Indirect Costs 321,726.49 1,479,886.11 1,420,489.18
Over/(Under) Recovery -25,195.99 0.00 -32,748.05
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 348,675.05 1,479,886.11 1,479,886.11
2020-2021 Fixed Carry Forward -25,195.99 0.00 -32,748.05 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 373,871.04 1,479,886.11 1,512,634.16 (Numerator)
Direct Costs 10,225,189.64 9,093,978.58 9,093,978.58
Rate for 2020-2021 ** 3.66* 16.27* 16.63**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 697 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78060 Form R0418
Morrice Area Schools 111 EAST MASON MORRICE, MI 48857
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 65,288.14 560,058.05 560,058.05
2016-2017 Fixed Carry Forward -4,532.67 -29,642.56 -29,642.56
Total Indirect Costs 69,820.81 589,700.61 589,700.61
2016-2017 Direct Costs 5,054,906.62 4,560,136.71 4,560,136.71
2018-2019 Rate 1.38* 12.93* 12.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,522,320.89 4,979,084.15 4,979,084.15
Indirect costs based on rate ** 76,208.03 643,795.58 643,795.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 75,705.11 618,941.85 618,941.85
2016-2017 Fixed Carry Forward -4,532.67 -29,642.56 -29,642.56
Total Indirect Costs 80,237.78 648,584.41 648,584.41
Over/(Under) Recovery -4,029.75 -4,788.83 -4,788.83
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 75,705.11 618,941.85 618,941.85
2020-2021 Fixed Carry Forward -4,029.75 -4,788.83 -4,788.83 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 79,734.86 623,730.68 623,730.68 (Numerator)
Direct Costs 5,522,320.89 4,979,084.15 4,979,084.15
Rate for 2020-2021 ** 1.44* 12.53* 12.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 698 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78070 Form R0418
New Lothrop Area Public Schools P.O. Box 339 New Lothrop, MI 48460
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 361,516.05 1,027,376.85 1,027,376.85
2016-2017 Fixed Carry Forward -21,398.98 16,107.61 12,877.49
Total Indirect Costs 382,915.03 1,011,269.24 1,014,499.36
2016-2017 Direct Costs 7,669,112.22 7,003,251.42 7,003,251.42
2018-2019 Rate 4.99* 14.44* 14.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,019,397.96 7,326,047.93 7,326,047.93
Indirect costs based on rate ** 400,167.96 1,057,881.32 1,061,544.35 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 377,916.68 1,071,266.71 1,071,266.71
2016-2017 Fixed Carry Forward -21,398.98 16,107.61 12,877.49
Total Indirect Costs 399,315.66 1,055,159.10 1,058,389.22
Over/(Under) Recovery 852.30 2,722.22 3,155.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 377,916.68 1,071,266.71 1,071,266.71
2020-2021 Fixed Carry Forward 852.30 2,722.22 3,155.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 377,064.38 1,068,544.49 1,068,111.58 (Numerator)
Direct Costs 8,019,397.96 7,326,047.93 7,326,047.93
Rate for 2020-2021 ** 4.70* 14.59* 14.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 699 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78080 Form R0418
Perry Public Schools 2665 W Britton Rd Perry, MI 48872
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 457,439.45 1,562,540.13 1,562,540.13
2016-2017 Fixed Carry Forward -234,969.84 0.00 -185,252.40
Total Indirect Costs 692,409.29 1,562,540.13 1,747,792.53
2016-2017 Direct Costs 10,629,595.67 9,524,494.99 9,524,494.99
2018-2019 Rate 6.51* 16.41* 18.35**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,648,752.99 9,534,978.27 9,534,978.27
Indirect costs based on rate ** 693,233.82 1,430,246.74 1,749,668.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 508,949.87 1,622,724.59 1,622,724.59
2016-2017 Fixed Carry Forward -234,969.84 0.00 -185,252.40
Total Indirect Costs 743,919.71 1,622,724.59 1,807,976.99
Over/(Under) Recovery -50,685.89 0.00 -58,308.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 508,949.87 1,622,724.59 1,622,724.59
2020-2021 Fixed Carry Forward -50,685.89 0.00 -58,308.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 559,635.76 1,622,724.59 1,681,033.07 (Numerator)
Direct Costs 10,648,752.99 9,534,978.27 9,534,978.27
Rate for 2020-2021 ** 5.26* 17.02* 17.63**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 700 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78100 Form R0418
Corunna Public Schools 124 NORTH SHIAWASSEE ST CORUNNA, MI 48817
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 321,272.72 2,175,671.10 2,175,671.10
2016-2017 Fixed Carry Forward 103,121.60 -194,525.48 -194,216.18
Total Indirect Costs 218,151.12 2,370,196.58 2,369,887.28
2016-2017 Direct Costs 16,905,334.74 15,155,703.36 15,155,703.36
2018-2019 Rate 1.29* 15.64* 15.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,171,958.07 16,507,157.41 16,507,157.41
Indirect costs based on rate ** 234,418.26 2,476,073.61 2,581,719.42 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 433,567.33 2,098,367.99 2,098,367.99
2016-2017 Fixed Carry Forward 103,121.60 -194,525.48 -194,216.18
Total Indirect Costs 330,445.73 2,292,893.47 2,292,584.17
Over/(Under) Recovery -96,027.47 0.00 289,135.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 433,567.33 2,098,367.99 2,098,367.99
2020-2021 Fixed Carry Forward -96,027.47 0.00 289,135.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 529,594.80 2,098,367.99 1,809,232.74 (Numerator)
Direct Costs 18,171,958.07 16,507,157.41 16,507,157.41
Rate for 2020-2021 ** 2.91* 12.71* 10.96**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 701 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 78110 Form R0418
Owosso Public Schools 645 ALGER AVE OWOSSO, MI 48867
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 950,634.31 3,776,488.89 3,776,488.89
2016-2017 Fixed Carry Forward -170,979.58 -100,167.42 -102,057.92
Total Indirect Costs 1,121,613.89 3,876,656.31 3,878,546.81
2016-2017 Direct Costs 29,912,556.04 27,086,701.46 27,086,701.46
2018-2019 Rate 3.75* 14.31* 14.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 30,492,153.01 27,238,923.17 27,238,923.17
Indirect costs based on rate ** 1,143,455.74 3,897,889.91 3,900,613.80 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 822,410.09 3,940,335.95 3,940,335.95
2016-2017 Fixed Carry Forward -170,979.58 -100,167.42 -102,057.92
Total Indirect Costs 993,389.67 4,040,503.37 4,042,393.87
Over/(Under) Recovery 150,066.07 -142,613.46 -141,780.07
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 822,410.09 3,940,335.95 3,940,335.95
2020-2021 Fixed Carry Forward 150,066.07 -142,613.46 -141,780.07 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 672,344.02 4,082,949.41 4,082,116.02 (Numerator)
Direct Costs 30,492,153.01 27,238,923.17 27,238,923.17
Rate for 2020-2021 ** 2.20* 14.99* 14.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 702 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79000 Form R0418
Tuscola ISD 1385 CLEAVER RD CARO, MI 48723
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,539,515.16 2,615,262.47 2,615,262.47
2016-2017 Fixed Carry Forward 162,631.02 185,389.52 185,389.52
Total Indirect Costs 1,376,884.14 2,429,872.95 2,429,872.95
2016-2017 Direct Costs 23,240,184.59 22,164,437.28 22,164,437.28
2018-2019 Rate 5.92* 10.96* 10.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 24,338,341.91 23,185,134.66 23,185,134.66
Indirect costs based on rate ** 1,440,829.84 2,541,090.76 2,541,090.76 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,664,732.35 2,817,939.60 2,817,939.60
2016-2017 Fixed Carry Forward 162,631.02 185,389.52 185,389.52
Total Indirect Costs 1,502,101.33 2,632,550.08 2,632,550.08
Over/(Under) Recovery -61,271.49 -91,459.32 -91,459.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,664,732.35 2,817,939.60 2,817,939.60
2020-2021 Fixed Carry Forward -61,271.49 -91,459.32 -91,459.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,726,003.84 2,909,398.92 2,909,398.92 (Numerator)
Direct Costs 24,338,341.91 23,185,134.66 23,185,134.66
Rate for 2020-2021 ** 7.09* 12.55* 12.55**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 703 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79010 Form R0418
Akron-Fairgrove Schools P.O. Box 319 Fairgrove, MI 48733
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 74,196.00 348,671.67 348,671.67
2016-2017 Fixed Carry Forward 5,302.94 0.00 51,881.12
Total Indirect Costs 68,893.06 348,671.67 296,790.55
2016-2017 Direct Costs 2,910,170.23 2,635,694.56 2,635,694.56
2018-2019 Rate 2.37* 13.23* 11.26**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,464,766.60 3,155,126.04 3,155,126.04
Indirect costs based on rate ** 82,114.97 417,423.18 355,267.19 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 83,723.43 393,363.99 393,363.99
2016-2017 Fixed Carry Forward 5,302.94 0.00 51,881.12
Total Indirect Costs 78,420.49 393,363.99 341,482.87
Over/(Under) Recovery 3,694.48 24,059.19 13,784.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 83,723.43 393,363.99 393,363.99
2020-2021 Fixed Carry Forward 3,694.48 24,059.19 13,784.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 80,028.95 369,304.80 379,579.67 (Numerator)
Direct Costs 3,464,766.60 3,155,126.04 3,155,126.04
Rate for 2020-2021 ** 2.31* 11.70* 12.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 704 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79020 Form R0418
Caro Community Schools 301 NORTH HOOPER ST CARO, MI 48723
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 253,263.32 1,725,037.96 1,725,037.96
2016-2017 Fixed Carry Forward 74,451.63 -48,900.16 -48,900.16
Total Indirect Costs 178,811.69 1,773,938.12 1,773,938.12
2016-2017 Direct Costs 16,406,675.34 14,934,900.70 14,934,900.70
2018-2019 Rate 1.09* 11.88* 11.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 16,884,110.75 15,468,248.26 15,468,248.26
Indirect costs based on rate ** 184,036.81 1,837,627.89 1,837,627.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 321,623.31 1,737,485.80 1,737,485.80
2016-2017 Fixed Carry Forward 74,451.63 -48,900.16 -48,900.16
Total Indirect Costs 247,171.68 1,786,385.96 1,786,385.96
Over/(Under) Recovery -63,134.87 51,241.93 51,241.93
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 321,623.31 1,737,485.80 1,737,485.80
2020-2021 Fixed Carry Forward -63,134.87 51,241.93 51,241.93 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 384,758.18 1,686,243.87 1,686,243.87 (Numerator)
Direct Costs 16,884,110.75 15,468,248.26 15,468,248.26
Rate for 2020-2021 ** 2.28* 10.90* 10.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 705 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79030 Form R0418
Cass City Public Schools 4868 SEEGER ST CASS CITY, MI 48726
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 354,786.35 874,729.52 874,729.52
2016-2017 Fixed Carry Forward -2,690.11 110,481.52 110,481.52
Total Indirect Costs 357,476.46 764,248.00 764,248.00
2016-2017 Direct Costs 9,326,158.06 8,806,214.89 8,806,214.89
2018-2019 Rate 3.83* 8.68* 8.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,672,916.87 9,046,422.48 9,046,422.48
Indirect costs based on rate ** 370,472.72 785,229.47 785,229.47 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 378,487.72 1,004,982.11 1,004,982.11
2016-2017 Fixed Carry Forward -2,690.11 110,481.52 110,481.52
Total Indirect Costs 381,177.83 894,500.59 894,500.59
Over/(Under) Recovery -10,705.11 -109,271.12 -109,271.12
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 378,487.72 1,004,982.11 1,004,982.11
2020-2021 Fixed Carry Forward -10,705.11 -109,271.12 -109,271.12 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 389,192.83 1,114,253.23 1,114,253.23 (Numerator)
Direct Costs 9,672,916.87 9,046,422.48 9,046,422.48
Rate for 2020-2021 ** 4.02* 12.32* 12.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 706 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79080 Form R0418
Kingston Community School District 5790 STATE ST KINGSTON, MI 48741
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 267,353.09 1,098,355.93 1,098,355.93
2016-2017 Fixed Carry Forward -2,582.40 0.00 -257,787.14
Total Indirect Costs 269,935.49 1,098,355.93 1,356,143.07
2016-2017 Direct Costs 6,117,592.25 5,286,589.41 5,286,589.41
2018-2019 Rate 4.41* 20.78* 25.65**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,766,239.31 5,182,994.48 5,182,994.48
Indirect costs based on rate ** 254,291.15 777,449.17 1,295,748.62 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 274,448.43 857,693.26 857,693.26
2016-2017 Fixed Carry Forward -2,582.40 0.00 -257,787.14
Total Indirect Costs 277,030.83 857,693.26 1,115,480.40
Over/(Under) Recovery -22,739.68 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 274,448.43 857,693.26 857,693.26
2020-2021 Fixed Carry Forward -22,739.68 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 297,188.11 857,693.26 857,693.26 (Numerator)
Direct Costs 5,766,239.31 5,182,994.48 5,182,994.48
Rate for 2020-2021 ** 5.15* 16.55* 16.55**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 707 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79090 Form R0418
Mayville Community School District 6250 FULTON ST MAYVILLE, MI 48744
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 230,095.46 900,807.89 900,807.89
2016-2017 Fixed Carry Forward -19,559.26 0.00 -38,424.67
Total Indirect Costs 249,654.72 900,807.89 939,232.56
2016-2017 Direct Costs 5,601,578.28 4,930,865.85 4,930,865.85
2018-2019 Rate 4.46* 18.27* 19.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,276,599.54 4,657,789.68 4,657,789.68
Indirect costs based on rate ** 235,336.34 698,668.45 887,308.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 259,323.93 878,133.79 878,133.79
2016-2017 Fixed Carry Forward -19,559.26 0.00 -38,424.67
Total Indirect Costs 278,883.19 878,133.79 916,558.46
Over/(Under) Recovery -43,546.85 0.00 -29,249.53
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 259,323.93 878,133.79 878,133.79
2020-2021 Fixed Carry Forward -43,546.85 0.00 -29,249.53 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 302,870.78 878,133.79 907,383.32 (Numerator)
Direct Costs 5,276,599.54 4,657,789.68 4,657,789.68
Rate for 2020-2021 ** 5.74* 18.85* 19.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 708 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79100 Form R0418
Millington Community Schools 8664 DEAN DR MILLINGTON, MI 48746
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 381,709.71 1,574,779.27 1,574,779.27
2016-2017 Fixed Carry Forward 84,588.36 0.00 -71,584.69
Total Indirect Costs 297,121.35 1,574,779.27 1,646,363.96
2016-2017 Direct Costs 11,069,995.97 9,876,926.41 9,876,926.41
2018-2019 Rate 2.68* 15.94* 16.67**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,682,879.47 10,518,240.48 10,518,240.48
Indirect costs based on rate ** 313,101.17 1,577,736.07 1,753,390.69 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 368,143.25 1,532,782.24 1,532,782.24
2016-2017 Fixed Carry Forward 84,588.36 0.00 -71,584.69
Total Indirect Costs 283,554.89 1,532,782.24 1,604,366.93
Over/(Under) Recovery 29,546.28 0.00 149,023.76
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 368,143.25 1,532,782.24 1,532,782.24
2020-2021 Fixed Carry Forward 29,546.28 0.00 149,023.76 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 338,596.97 1,532,782.24 1,383,758.48 (Numerator)
Direct Costs 11,682,879.47 10,518,240.48 10,518,240.48
Rate for 2020-2021 ** 2.90* 14.57* 13.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 709 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79110 Form R0418
Reese Public Schools P.O. Box 389 Reese, MI 48757
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 322,187.03 981,519.91 981,519.91
2016-2017 Fixed Carry Forward -37,754.70 0.00 113,897.90
Total Indirect Costs 359,941.73 981,519.91 867,622.01
2016-2017 Direct Costs 7,278,169.98 6,849,454.03 6,849,454.03
2018-2019 Rate 4.95* 14.33* 12.67**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,650,357.17 6,876,044.34 6,876,044.34
Indirect costs based on rate ** 378,692.68 985,337.15 871,194.82 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 357,931.52 1,132,244.35 1,132,244.35
2016-2017 Fixed Carry Forward -37,754.70 0.00 113,897.90
Total Indirect Costs 395,686.22 1,132,244.35 1,018,346.45
Over/(Under) Recovery -16,993.54 -146,907.20 -147,151.63
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 357,931.52 1,132,244.35 1,132,244.35
2020-2021 Fixed Carry Forward -16,993.54 -146,907.20 -147,151.63 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 374,925.06 1,279,151.55 1,279,395.98 (Numerator)
Direct Costs 7,650,357.17 6,876,044.34 6,876,044.34
Rate for 2020-2021 ** 4.90* 18.60* 18.61**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 710 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79145 Form R0418
Unionville-Sebewaing Area S.D. 2203 WILDNER RD SEBEWAING, MI 48759
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 364,924.40 1,063,663.94 1,063,663.94
2016-2017 Fixed Carry Forward 1,094.58 0.00 -32,779.20
Total Indirect Costs 363,829.82 1,063,663.94 1,096,443.14
2016-2017 Direct Costs 6,913,714.45 6,214,974.91 6,214,974.91
2018-2019 Rate 5.26* 17.11* 17.64**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,258,253.10 6,498,657.13 6,498,657.13
Indirect costs based on rate ** 381,784.11 974,798.57 1,146,363.12 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 346,421.92 1,106,017.89 1,106,017.89
2016-2017 Fixed Carry Forward 1,094.58 0.00 -32,779.20
Total Indirect Costs 345,327.34 1,106,017.89 1,138,797.09
Over/(Under) Recovery 36,456.77 0.00 7,566.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 346,421.92 1,106,017.89 1,106,017.89
2020-2021 Fixed Carry Forward 36,456.77 0.00 7,566.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 309,965.15 1,106,017.89 1,098,451.86 (Numerator)
Direct Costs 7,258,253.10 6,498,657.13 6,498,657.13
Rate for 2020-2021 ** 4.27* 17.02* 16.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 711 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 79150 Form R0418
Vassar Public Schools 220 ATHLETIC ST VASSAR, MI 48768
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 369,785.87 1,223,406.94 1,223,406.94
2016-2017 Fixed Carry Forward -82,326.86 -89,457.71 -89,457.71
Total Indirect Costs 452,112.73 1,312,864.65 1,312,864.65
2016-2017 Direct Costs 11,742,950.34 10,889,329.27 10,889,329.27
2018-2019 Rate 3.85* 12.06* 12.06**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,155,507.60 11,356,033.99 11,356,033.99
Indirect costs based on rate ** 467,987.04 1,369,537.70 1,369,537.70 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 639,859.18 1,439,332.79 1,439,332.79
2016-2017 Fixed Carry Forward -82,326.86 -89,457.71 -89,457.71
Total Indirect Costs 722,186.04 1,528,790.50 1,528,790.50
Over/(Under) Recovery -254,199.00 -159,252.80 -159,252.80
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 639,859.18 1,439,332.79 1,439,332.79
2020-2021 Fixed Carry Forward -254,199.00 -159,252.80 -159,252.80 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 894,058.18 1,598,585.59 1,598,585.59 (Numerator)
Direct Costs 12,155,507.60 11,356,033.99 11,356,033.99
Rate for 2020-2021 ** 7.36* 14.08* 14.08**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 712 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80000 Form R0418
Van Buren ISD 490 SOUTH PAW PAW ST LAWRENCE, MI 49064
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,342,300.17 4,596,214.46 4,596,214.46
2016-2017 Fixed Carry Forward -24,197.29 -53,277.67 -53,277.67
Total Indirect Costs 2,366,497.46 4,649,492.13 4,649,492.13
2016-2017 Direct Costs 40,212,073.68 37,958,159.39 37,958,159.39
2018-2019 Rate 5.89* 12.25* 12.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 41,276,434.56 38,958,360.99 38,958,360.99
Indirect costs based on rate ** 2,431,182.00 4,772,399.22 4,772,399.22 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,545,036.02 4,863,109.59 4,863,109.59
2016-2017 Fixed Carry Forward -24,197.29 -53,277.67 -53,277.67
Total Indirect Costs 2,569,233.31 4,916,387.26 4,916,387.26
Over/(Under) Recovery -138,051.31 -143,988.04 -143,988.04
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,545,036.02 4,863,109.59 4,863,109.59
2020-2021 Fixed Carry Forward -138,051.31 -143,988.04 -143,988.04 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,683,087.33 5,007,097.63 5,007,097.63 (Numerator)
Direct Costs 41,276,434.56 38,958,360.99 38,958,360.99
Rate for 2020-2021 ** 6.50* 12.85* 12.85**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 713 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80010 Form R0418
South Haven Public Schools 554 GREEN ST SOUTH HAVEN, MI 49090
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 949,156.30 2,866,431.51 2,866,431.51
2016-2017 Fixed Carry Forward -69,101.34 0.00 -173,238.16
Total Indirect Costs 1,018,257.64 2,866,431.51 3,039,669.67
2016-2017 Direct Costs 18,610,993.27 16,693,718.06 16,693,718.06
2018-2019 Rate 5.47* 17.17* 18.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,859,280.95 16,665,666.47 16,665,666.47
Indirect costs based on rate ** 1,031,602.67 2,499,849.97 3,034,817.86 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,197,736.47 3,391,350.95 3,391,350.95
2016-2017 Fixed Carry Forward -69,101.34 0.00 -173,238.16
Total Indirect Costs 1,266,837.81 3,391,350.95 3,564,589.11
Over/(Under) Recovery -235,235.14 0.00 -529,771.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,197,736.47 3,391,350.95 3,391,350.95
2020-2021 Fixed Carry Forward -235,235.14 0.00 -529,771.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,432,971.61 3,391,350.95 3,921,122.20 (Numerator)
Direct Costs 18,859,280.95 16,665,666.47 16,665,666.47
Rate for 2020-2021 ** 7.60* 20.35* 23.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 714 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80020 Form R0418
Bangor Public Schools (Van Buren) 801 WEST ARLINGTON ST BANGOR, MI 49013
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 603,880.93 1,775,665.42 1,775,665.42
2016-2017 Fixed Carry Forward -25,013.11 0.00 43,656.34
Total Indirect Costs 628,894.04 1,775,665.42 1,732,009.08
2016-2017 Direct Costs 11,504,291.13 10,332,506.64 10,332,506.64
2018-2019 Rate 5.47* 17.19* 16.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,709,471.44 10,444,000.63 10,444,000.63
Indirect costs based on rate ** 640,508.09 1,566,600.09 1,750,414.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 485,334.03 1,750,804.84 1,750,804.84
2016-2017 Fixed Carry Forward -25,013.11 0.00 43,656.34
Total Indirect Costs 510,347.14 1,750,804.84 1,707,148.50
Over/(Under) Recovery 130,160.95 0.00 43,266.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 485,334.03 1,750,804.84 1,750,804.84
2020-2021 Fixed Carry Forward 130,160.95 0.00 43,266.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 355,173.08 1,750,804.84 1,707,538.83 (Numerator)
Direct Costs 11,709,471.44 10,444,000.63 10,444,000.63
Rate for 2020-2021 ** 3.03* 16.76* 16.35**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 715 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80040 Form R0418
Covert Public Schools 35323 M 140 HWY COVERT, MI 49043
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 165,015.75 973,089.16 973,089.16
2016-2017 Fixed Carry Forward 5,393.16 0.00 -37,809.29
Total Indirect Costs 159,622.59 973,089.16 1,010,898.45
2016-2017 Direct Costs 5,881,859.56 5,073,786.15 5,073,786.15
2018-2019 Rate 2.71* 19.18* 19.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,295,499.06 5,417,875.08 5,417,875.08
Indirect costs based on rate ** 170,608.02 812,681.26 1,079,240.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 243,040.00 1,120,663.98 1,120,663.98
2016-2017 Fixed Carry Forward 5,393.16 0.00 -37,809.29
Total Indirect Costs 237,646.84 1,120,663.98 1,158,473.27
Over/(Under) Recovery -67,038.82 0.00 -79,232.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 243,040.00 1,120,663.98 1,120,663.98
2020-2021 Fixed Carry Forward -67,038.82 0.00 -79,232.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 310,078.82 1,120,663.98 1,199,896.53 (Numerator)
Direct Costs 6,295,499.06 5,417,875.08 5,417,875.08
Rate for 2020-2021 ** 4.93* 20.68* 22.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 716 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80050 Form R0418
Decatur Public Schools 110 CEDAR ST DECATUR, MI 49045
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 487,459.20 1,190,673.87 1,190,673.87
2016-2017 Fixed Carry Forward -39,153.42 0.00 22,392.25
Total Indirect Costs 526,612.62 1,190,673.87 1,168,281.62
2016-2017 Direct Costs 7,132,593.57 6,429,378.90 6,429,378.90
2018-2019 Rate 7.38* 18.52* 18.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,759,800.90 5,984,350.95 5,984,350.95
Indirect costs based on rate ** 498,873.31 897,652.64 1,087,356.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 504,239.39 1,279,689.34 1,279,689.34
2016-2017 Fixed Carry Forward -39,153.42 0.00 22,392.25
Total Indirect Costs 543,392.81 1,279,689.34 1,257,297.09
Over/(Under) Recovery -44,519.50 0.00 -169,940.52
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 504,239.39 1,279,689.34 1,279,689.34
2020-2021 Fixed Carry Forward -44,519.50 0.00 -169,940.52 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 548,758.89 1,279,689.34 1,449,629.86 (Numerator)
Direct Costs 6,759,800.90 5,984,350.95 5,984,350.95
Rate for 2020-2021 ** 8.12* 21.38* 24.22**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 717 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80090 Form R0418
Bloomingdale Public School District P.O. Box 217 Bloomingdale, MI 49026
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 446,031.36 1,524,035.86 1,524,035.86
2016-2017 Fixed Carry Forward -52,805.36 0.00 165,898.13
Total Indirect Costs 498,836.72 1,524,035.86 1,358,137.73
2016-2017 Direct Costs 10,264,300.26 9,477,238.51 9,477,238.51
2018-2019 Rate 4.86* 16.08* 14.33**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,889,647.04 9,712,896.90 9,712,896.90
Indirect costs based on rate ** 529,236.85 1,456,934.54 1,391,858.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 422,762.05 1,599,512.19 1,599,512.19
2016-2017 Fixed Carry Forward -52,805.36 0.00 165,898.13
Total Indirect Costs 475,567.41 1,599,512.19 1,433,614.06
Over/(Under) Recovery 53,669.44 0.00 -41,755.93
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 422,762.05 1,599,512.19 1,599,512.19
2020-2021 Fixed Carry Forward 53,669.44 0.00 -41,755.93 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 369,092.61 1,599,512.19 1,641,268.12 (Numerator)
Direct Costs 10,889,647.04 9,712,896.90 9,712,896.90
Rate for 2020-2021 ** 3.39* 16.47* 16.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 718 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80110 Form R0418
Gobles Public School District P.O. Box 412 Gobles, MI 49055
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 327,403.65 1,048,261.19 1,048,261.19
2016-2017 Fixed Carry Forward 22,609.65 0.00 47,993.48
Total Indirect Costs 304,794.00 1,048,261.19 1,000,267.71
2016-2017 Direct Costs 7,783,032.47 7,062,174.93 7,062,174.93
2018-2019 Rate 3.92* 14.84* 14.16**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,775,741.72 7,024,081.64 7,024,081.64
Indirect costs based on rate ** 304,809.08 1,042,373.72 994,609.96 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 292,572.41 1,044,232.49 1,044,232.49
2016-2017 Fixed Carry Forward 22,609.65 0.00 47,993.48
Total Indirect Costs 269,962.76 1,044,232.49 996,239.01
Over/(Under) Recovery 34,846.32 -1,858.77 -1,629.05
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 292,572.41 1,044,232.49 1,044,232.49
2020-2021 Fixed Carry Forward 34,846.32 -1,858.77 -1,629.05 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 257,726.09 1,046,091.26 1,045,861.54 (Numerator)
Direct Costs 7,775,741.72 7,024,081.64 7,024,081.64
Rate for 2020-2021 ** 3.31* 14.89* 14.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 719 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80120 Form R0418
Hartford Public Schools 115 SCHOOL ST HARTFORD, MI 49057
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 545,613.53 1,677,677.37 1,677,677.37
2016-2017 Fixed Carry Forward -49,911.59 0.00 -126,778.15
Total Indirect Costs 595,525.12 1,677,677.37 1,804,455.52
2016-2017 Direct Costs 12,494,899.18 11,362,835.34 11,362,835.34
2018-2019 Rate 4.77* 14.76* 15.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,688,300.28 11,531,872.40 11,531,872.40
Indirect costs based on rate ** 605,231.92 1,702,104.37 1,831,261.34 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 586,200.22 1,742,628.10 1,742,628.10
2016-2017 Fixed Carry Forward -49,911.59 0.00 -126,778.15
Total Indirect Costs 636,111.81 1,742,628.10 1,869,406.25
Over/(Under) Recovery -30,879.89 -40,523.73 -38,144.91
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 586,200.22 1,742,628.10 1,742,628.10
2020-2021 Fixed Carry Forward -30,879.89 -40,523.73 -38,144.91 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 617,080.11 1,783,151.83 1,780,773.01 (Numerator)
Direct Costs 12,688,300.28 11,531,872.40 11,531,872.40
Rate for 2020-2021 ** 4.86* 15.46* 15.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 720 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80130 Form R0418
Lawrence Public Schools 650 WEST SAINT JOSEPH ST LAWRENCE, MI 49064
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 407,395.39 803,678.36 803,678.36
2016-2017 Fixed Carry Forward -74,806.82 0.00 53,501.87
Total Indirect Costs 482,202.21 803,678.36 750,176.49
2016-2017 Direct Costs 5,245,933.78 4,849,650.81 4,849,650.81
2018-2019 Rate 9.19* 16.57* 15.47**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,190,524.58 4,791,488.52 4,791,488.52
Indirect costs based on rate ** 477,009.21 718,723.28 741,243.27 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 373,803.95 772,840.01 772,840.01
2016-2017 Fixed Carry Forward -74,806.82 0.00 53,501.87
Total Indirect Costs 448,610.77 772,840.01 719,338.14
Over/(Under) Recovery 28,398.44 0.00 21,905.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 373,803.95 772,840.01 772,840.01
2020-2021 Fixed Carry Forward 28,398.44 0.00 21,905.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 345,405.51 772,840.01 750,934.88 (Numerator)
Direct Costs 5,190,524.58 4,791,488.52 4,791,488.52
Rate for 2020-2021 ** 6.65* 16.13* 15.67**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 721 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80140 Form R0418
Lawton Community School District 101 Primary Way Lawton, MI 49065
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 353,479.22 1,302,093.59 1,302,093.59
2016-2017 Fixed Carry Forward 45,526.82 0.00 285,684.91
Total Indirect Costs 307,952.40 1,302,093.59 1,016,408.68
2016-2017 Direct Costs 8,760,723.70 7,812,109.33 7,812,109.33
2018-2019 Rate 3.52* 16.67* 13.01**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,071,072.85 8,076,790.12 8,076,790.12
Indirect costs based on rate ** 319,301.76 1,211,518.52 1,050,790.39 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 377,374.58 1,371,657.31 1,371,657.31
2016-2017 Fixed Carry Forward 45,526.82 0.00 285,684.91
Total Indirect Costs 331,847.76 1,371,657.31 1,085,972.40
Over/(Under) Recovery -12,546.00 0.00 -35,182.01
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 377,374.58 1,371,657.31 1,371,657.31
2020-2021 Fixed Carry Forward -12,546.00 0.00 -35,182.01 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 389,920.58 1,371,657.31 1,406,839.32 (Numerator)
Direct Costs 9,071,072.85 8,076,790.12 8,076,790.12
Rate for 2020-2021 ** 4.30* 16.98* 17.42**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 722 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80150 Form R0418
Mattawan Consolidated School 56720 MURRAY ST MATTAWAN, MI 49071
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,436,190.43 4,102,274.75 4,102,274.75
2016-2017 Fixed Carry Forward -47,997.08 -290,491.96 -290,333.66
Total Indirect Costs 1,484,187.51 4,392,766.71 4,392,608.41
2016-2017 Direct Costs 32,036,035.19 29,229,560.87 29,229,560.87
2018-2019 Rate 4.63* 15.03* 15.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 33,008,443.73 29,692,375.12 29,692,375.12
Indirect costs based on rate ** 1,528,290.94 4,453,856.27 4,462,763.98 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,187,298.20 4,376,856.81 4,376,856.81
2016-2017 Fixed Carry Forward -47,997.08 -290,491.96 -290,333.66
Total Indirect Costs 1,235,295.28 4,667,348.77 4,667,190.47
Over/(Under) Recovery 292,995.66 0.00 -204,426.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,187,298.20 4,376,856.81 4,376,856.81
2020-2021 Fixed Carry Forward 292,995.66 0.00 -204,426.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 894,302.54 4,376,856.81 4,581,283.30 (Numerator)
Direct Costs 33,008,443.73 29,692,375.12 29,692,375.12
Rate for 2020-2021 ** 2.71* 14.74* 15.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 723 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80160 Form R0418
Paw Paw Public School District 119 JOHNSON RD PAW PAW, MI 49079
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 614,938.07 2,405,320.68 2,405,320.68
2016-2017 Fixed Carry Forward 329,179.95 0.00 497,136.91
Total Indirect Costs 285,758.12 2,405,320.68 1,908,183.77
2016-2017 Direct Costs 19,337,268.94 17,546,886.33 17,546,886.33
2018-2019 Rate 1.48* 13.71* 10.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,673,873.11 17,808,843.26 17,808,843.26
Indirect costs based on rate ** 291,173.32 2,441,592.41 1,935,821.26 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,049,436.75 2,914,466.60 2,914,466.60
2016-2017 Fixed Carry Forward 329,179.95 0.00 497,136.91
Total Indirect Costs 720,256.80 2,914,466.60 2,417,329.69
Over/(Under) Recovery -429,083.48 -472,874.19 -481,508.43
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,049,436.75 2,914,466.60 2,914,466.60
2020-2021 Fixed Carry Forward -429,083.48 -472,874.19 -481,508.43 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,478,520.23 3,387,340.79 3,395,975.03 (Numerator)
Direct Costs 19,673,873.11 17,808,843.26 17,808,843.26
Rate for 2020-2021 ** 7.52* 19.02* 19.07**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 724 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80240 Form R0418
Bangor Township S/D #8 29842 66TH ST BANGOR, MI 49013
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 87.86 14,631.71 14,631.71
2016-2017 Fixed Carry Forward 0.00 2,871.83 2,871.83
Total Indirect Costs 87.86 11,759.88 11,759.88
2016-2017 Direct Costs 205,633.36 191,089.51 191,089.51
2018-2019 Rate 0.04* 6.15* 6.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 222,917.02 200,793.19 200,793.19
Indirect costs based on rate ** 89.17 12,348.78 12,348.78 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 60.00 22,183.83 22,183.83
2016-2017 Fixed Carry Forward 0.00 2,871.83 2,871.83
Total Indirect Costs 60.00 19,312.00 19,312.00
Over/(Under) Recovery 29.17 -6,963.22 -6,963.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 60.00 22,183.83 22,183.83
2020-2021 Fixed Carry Forward 29.17 -6,963.22 -6,963.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 30.83 29,147.05 29,147.05 (Numerator)
Direct Costs 222,917.02 200,793.19 200,793.19
Rate for 2020-2021 ** 0.01* 14.52* 14.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 725 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 80900 Form R0418
Michigan Online School 209 S STATE ST GOBLES, MI 49055
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,534,201.31 3,448,458.77 3,448,458.77
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 833,329.55 919,072.09 919,072.09
Total Indirect Costs 833,329.55 919,072.09 919,072.09
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 833,329.55 919,072.09 919,072.09
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 833,329.55 919,072.09 919,072.09 (Numerator)
Direct Costs 3,534,201.31 3,448,458.77 3,448,458.77
Rate for 2020-2021 ** 23.58* 26.65* 26.65**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 726 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81000 Form R0418
Washtenaw ISD P.O. Box 1406 Ann Arbor, MI 48106
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 5,066,698.24 7,854,498.76 7,854,498.76
2016-2017 Fixed Carry Forward -1,002,046.62 0.00 -1,779,599.16
Total Indirect Costs 6,068,744.86 7,854,498.76 9,634,097.92
2016-2017 Direct Costs 38,573,735.87 35,785,935.35 35,785,935.35
2018-2019 Rate 15.73* 21.95* 26.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 50,092,279.25 46,232,338.43 46,232,338.43
Indirect costs based on rate ** 7,513,841.89 6,934,850.76 11,558,084.61 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,494,895.89 9,354,836.71 9,354,836.71
2016-2017 Fixed Carry Forward -1,002,046.62 0.00 -1,779,599.16
Total Indirect Costs 6,496,942.51 9,354,836.71 11,134,435.87
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,494,895.89 9,354,836.71 9,354,836.71
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,494,895.89 9,354,836.71 9,354,836.71 (Numerator)
Direct Costs 50,092,279.25 46,232,338.43 46,232,338.43
Rate for 2020-2021 ** 10.97* 20.23* 20.23**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 727 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81010 Form R0418
Ann Arbor Public Schools 2555 S STATE ST ANN ARBOR, MI 48104
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 6,207,042.01 25,383,881.08 25,383,881.08
2016-2017 Fixed Carry Forward -133,208.67 -1,576,259.05 -1,576,259.05
Total Indirect Costs 6,340,250.68 26,960,140.13 26,960,140.13
2016-2017 Direct Costs 220,774,692.86 208,518,971.79 208,518,971.79
2018-2019 Rate 2.87* 12.93* 12.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 248,231,016.63 231,546,715.91 231,546,715.91
Indirect costs based on rate ** 7,124,230.18 29,938,990.37 29,938,990.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 7,575,346.81 24,259,647.53 24,259,647.53
2016-2017 Fixed Carry Forward -133,208.67 -1,576,259.05 -1,576,259.05
Total Indirect Costs 7,708,555.48 25,835,906.58 25,835,906.58
Over/(Under) Recovery -584,325.30 4,103,083.79 4,103,083.79
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 7,575,346.81 24,259,647.53 24,259,647.53
2020-2021 Fixed Carry Forward -584,325.30 4,103,083.79 4,103,083.79 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 8,159,672.11 20,156,563.74 20,156,563.74 (Numerator)
Direct Costs 248,231,016.63 231,546,715.91 231,546,715.91
Rate for 2020-2021 ** 3.29* 8.71* 8.71**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 728 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81020 Form R0418
Ypsilanti Community Schools 1885 PACKARD RD YPSILANTI, MI 48197
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,311,792.55 6,734,988.10 6,734,988.10
2016-2017 Fixed Carry Forward 508,617.08 0.00 1,570,545.27
Total Indirect Costs 803,175.47 6,734,988.10 5,164,442.83
2016-2017 Direct Costs 53,537,764.61 48,024,569.06 48,024,569.06
2018-2019 Rate 1.50* 14.02* 10.75**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 57,473,256.90 50,647,678.36 50,647,678.36
Indirect costs based on rate ** 862,098.85 7,100,804.51 5,444,625.42 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,650,065.06 8,368,550.67 8,368,550.67
2016-2017 Fixed Carry Forward 508,617.08 0.00 1,570,545.27
Total Indirect Costs 1,141,447.98 8,368,550.67 6,798,005.40
Over/(Under) Recovery -279,349.13 -1,267,746.16 -1,353,379.98
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,650,065.06 8,368,550.67 8,368,550.67
2020-2021 Fixed Carry Forward -279,349.13 -1,267,746.16 -1,353,379.98 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,929,414.19 9,636,296.83 9,721,930.65 (Numerator)
Direct Costs 57,473,256.90 50,647,678.36 50,647,678.36
Rate for 2020-2021 ** 3.36* 19.03* 19.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 729 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81040 Form R0418
Chelsea School District 500 WASHINGTON ST CHELSEA, MI 48118
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,054,923.29 3,581,294.58 3,581,294.58
2016-2017 Fixed Carry Forward -12,670.70 0.00 267,780.08
Total Indirect Costs 1,067,593.99 3,581,294.58 3,313,514.50
2016-2017 Direct Costs 27,124,630.48 24,598,259.19 24,598,259.19
2018-2019 Rate 3.94* 14.56* 13.47**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 28,527,965.21 25,770,662.72 25,770,662.72
Indirect costs based on rate ** 1,124,001.83 3,752,208.49 3,471,308.27 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,186,847.06 3,944,149.55 3,944,149.55
2016-2017 Fixed Carry Forward -12,670.70 0.00 267,780.08
Total Indirect Costs 1,199,517.76 3,944,149.55 3,676,369.47
Over/(Under) Recovery -75,515.93 -191,941.06 -205,061.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,186,847.06 3,944,149.55 3,944,149.55
2020-2021 Fixed Carry Forward -75,515.93 -191,941.06 -205,061.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,262,362.99 4,136,090.61 4,149,210.75 (Numerator)
Direct Costs 28,527,965.21 25,770,662.72 25,770,662.72
Rate for 2020-2021 ** 4.43* 16.05* 16.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 730 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81050 Form R0418
Dexter Community School District 7714 ANN ARBOR ST DEXTER, MI 48130
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 603,932.21 4,366,430.14 4,366,430.14
2016-2017 Fixed Carry Forward 63,346.61 -59,829.62 -59,829.62
Total Indirect Costs 540,585.60 4,426,259.76 4,426,259.76
2016-2017 Direct Costs 40,186,691.22 36,255,427.52 36,255,427.52
2018-2019 Rate 1.35* 12.21* 12.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 42,752,851.66 38,809,567.28 38,809,567.28
Indirect costs based on rate ** 577,163.50 4,738,648.16 4,738,648.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 739,897.64 4,444,724.98 4,444,724.98
2016-2017 Fixed Carry Forward 63,346.61 -59,829.62 -59,829.62
Total Indirect Costs 676,551.03 4,504,554.60 4,504,554.60
Over/(Under) Recovery -99,387.53 234,093.56 234,093.56
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 739,897.64 4,444,724.98 4,444,724.98
2020-2021 Fixed Carry Forward -99,387.53 234,093.56 234,093.56 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 839,285.17 4,210,631.42 4,210,631.42 (Numerator)
Direct Costs 42,752,851.66 38,809,567.28 38,809,567.28
Rate for 2020-2021 ** 1.96* 10.85* 10.85**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 731 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81070 Form R0418
Lincoln Consolidated School District 7425 WILLIS RD YPSILANTI, MI 48197
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,355,567.09 5,165,693.68 5,165,693.68
2016-2017 Fixed Carry Forward 52,091.86 -465,113.16 -462,913.83
Total Indirect Costs 1,303,475.23 5,630,806.84 5,628,607.51
2016-2017 Direct Costs 43,791,754.69 39,981,628.10 39,981,628.10
2018-2019 Rate 2.98* 14.08* 14.08**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 45,575,415.35 41,732,901.43 41,732,901.43
Indirect costs based on rate ** 1,358,147.38 5,875,992.52 5,875,992.52 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,544,352.38 5,386,866.30 5,386,866.30
2016-2017 Fixed Carry Forward 52,091.86 -465,113.16 -462,913.83
Total Indirect Costs 1,492,260.52 5,851,979.46 5,849,780.13
Over/(Under) Recovery -134,113.14 24,013.06 26,212.39
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,544,352.38 5,386,866.30 5,386,866.30
2020-2021 Fixed Carry Forward -134,113.14 24,013.06 26,212.39 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,678,465.52 5,362,853.24 5,360,653.91 (Numerator)
Direct Costs 45,575,415.35 41,732,901.43 41,732,901.43
Rate for 2020-2021 ** 3.68* 12.85* 12.85**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 732 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81080 Form R0418
Manchester Community Schools 710 E MAIN ST MANCHESTER, MI 48158
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 477,612.18 1,846,166.42 1,846,166.42
2016-2017 Fixed Carry Forward -82,232.16 0.00 -235,282.82
Total Indirect Costs 559,844.34 1,846,166.42 2,081,449.24
2016-2017 Direct Costs 10,816,111.80 9,447,557.56 9,447,557.56
2018-2019 Rate 5.18* 19.54* 22.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,071,944.45 9,166,612.48 9,166,612.48
Indirect costs based on rate ** 521,726.72 1,374,991.87 2,019,404.73 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 528,526.84 1,433,858.81 1,433,858.81
2016-2017 Fixed Carry Forward -82,232.16 0.00 -235,282.82
Total Indirect Costs 610,759.00 1,433,858.81 1,669,141.63
Over/(Under) Recovery -89,032.28 0.00 350,263.10
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 528,526.84 1,433,858.81 1,433,858.81
2020-2021 Fixed Carry Forward -89,032.28 0.00 350,263.10 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 617,559.12 1,433,858.81 1,083,595.71 (Numerator)
Direct Costs 10,071,944.45 9,166,612.48 9,166,612.48
Rate for 2020-2021 ** 6.13* 15.64* 11.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 733 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81100 Form R0418
Milan Area Schools 100 BIG RED DR MILAN, MI 48160
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 841,820.12 3,320,001.89 3,320,001.89
2016-2017 Fixed Carry Forward -123,074.88 0.00 -88,142.55
Total Indirect Costs 964,895.00 3,320,001.89 3,408,144.44
2016-2017 Direct Costs 23,682,420.78 21,204,239.01 21,204,239.01
2018-2019 Rate 4.07* 15.66* 16.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 25,289,244.34 22,553,260.27 22,553,260.27
Indirect costs based on rate ** 1,029,272.24 3,382,989.04 3,624,308.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 888,358.62 3,624,342.69 3,624,342.69
2016-2017 Fixed Carry Forward -123,074.88 0.00 -88,142.55
Total Indirect Costs 1,011,433.50 3,624,342.69 3,712,485.24
Over/(Under) Recovery 17,838.74 0.00 -88,176.31
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 888,358.62 3,624,342.69 3,624,342.69
2020-2021 Fixed Carry Forward 17,838.74 0.00 -88,176.31 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 870,519.88 3,624,342.69 3,712,519.00 (Numerator)
Direct Costs 25,289,244.34 22,553,260.27 22,553,260.27
Rate for 2020-2021 ** 3.44* 16.07* 16.46**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 734 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81120 Form R0418
Saline Area Schools 7265 Saline-Ann Arbor Road SALINE, MI 48176
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,875,060.64 6,296,401.93 6,296,401.93
2016-2017 Fixed Carry Forward -95,305.00 97,766.86 97,766.86
Total Indirect Costs 1,970,365.64 6,198,635.07 6,198,635.07
2016-2017 Direct Costs 61,604,140.44 57,058,349.15 57,058,349.15
2018-2019 Rate 3.20* 10.86* 10.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 63,580,344.65 58,500,118.23 58,500,118.23
Indirect costs based on rate ** 2,034,571.03 6,353,112.84 6,353,112.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,137,471.85 7,010,444.27 7,010,444.27
2016-2017 Fixed Carry Forward -95,305.00 97,766.86 97,766.86
Total Indirect Costs 2,232,776.85 6,912,677.41 6,912,677.41
Over/(Under) Recovery -198,205.82 -559,564.57 -559,564.57
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,137,471.85 7,010,444.27 7,010,444.27
2020-2021 Fixed Carry Forward -198,205.82 -559,564.57 -559,564.57 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,335,677.67 7,570,008.84 7,570,008.84 (Numerator)
Direct Costs 63,580,344.65 58,500,118.23 58,500,118.23
Rate for 2020-2021 ** 3.67* 12.94* 12.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 735 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81140 Form R0418
Whitmore Lake Public School District 8845 MAIN ST WHITMORE LAKE, MI 48189
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 465,395.73 1,499,547.88 1,499,547.88
2016-2017 Fixed Carry Forward 75,835.44 0.00 -5,618.79
Total Indirect Costs 389,560.29 1,499,547.88 1,505,166.67
2016-2017 Direct Costs 10,295,012.52 9,260,860.37 9,260,860.37
2018-2019 Rate 3.78* 16.19* 16.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,029,785.08 9,011,576.51 9,011,576.51
Indirect costs based on rate ** 379,125.88 1,351,736.48 1,464,381.18 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 485,188.67 1,503,397.24 1,503,397.24
2016-2017 Fixed Carry Forward 75,835.44 0.00 -5,618.79
Total Indirect Costs 409,353.23 1,503,397.24 1,509,016.03
Over/(Under) Recovery -30,227.35 0.00 -44,634.85
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 485,188.67 1,503,397.24 1,503,397.24
2020-2021 Fixed Carry Forward -30,227.35 0.00 -44,634.85 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 515,416.02 1,503,397.24 1,548,032.09 (Numerator)
Direct Costs 10,029,785.08 9,011,576.51 9,011,576.51
Rate for 2020-2021 ** 5.14* 16.68* 17.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 736 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81900 Form R0418
Global Tech Academy 1715 E FOREST AVE YPSILANTI, MI 48198
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 167,653.92 544,212.14 544,212.14
2016-2017 Fixed Carry Forward -13,482.29 0.00 0.00
Total Indirect Costs 181,136.21 544,212.14 544,212.14
2016-2017 Direct Costs 1,654,202.05 1,277,643.83 1,277,643.83
2018-2019 Rate 10.95* 42.59* 42.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,798,838.11 1,440,639.06 1,440,639.06
Indirect costs based on rate ** 196,972.77 216,095.86 360,159.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 172,990.32 531,189.37 531,189.37
2016-2017 Fixed Carry Forward -13,482.29 0.00 0.00
Total Indirect Costs 186,472.61 531,189.37 531,189.37
Over/(Under) Recovery 10,500.16 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 172,990.32 531,189.37 531,189.37
2020-2021 Fixed Carry Forward 10,500.16 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 162,490.16 531,189.37 531,189.37 (Numerator)
Direct Costs 1,798,838.11 1,440,639.06 1,440,639.06
Rate for 2020-2021 ** 9.03* 36.87* 36.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 737 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81901 Form R0418
Honey Creek Community School 235 SPENCER LN YPSILANTI, MI 48198
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 77,181.00 241,765.00 241,765.00
2016-2017 Fixed Carry Forward -1,986.08 -7,505.30 -7,505.30
Total Indirect Costs 79,167.08 249,270.30 249,270.30
2016-2017 Direct Costs 2,789,598.00 2,625,014.00 2,625,014.00
2018-2019 Rate 2.84* 9.50* 9.50**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,985,968.00 2,793,976.00 2,793,976.00
Indirect costs based on rate ** 84,801.49 265,427.72 265,427.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 97,621.00 289,613.00 289,613.00
2016-2017 Fixed Carry Forward -1,986.08 -7,505.30 -7,505.30
Total Indirect Costs 99,607.08 297,118.30 297,118.30
Over/(Under) Recovery -14,805.59 -31,690.58 -31,690.58
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 97,621.00 289,613.00 289,613.00
2020-2021 Fixed Carry Forward -14,805.59 -31,690.58 -31,690.58 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 112,426.59 321,303.58 321,303.58 (Numerator)
Direct Costs 2,985,968.00 2,793,976.00 2,793,976.00
Rate for 2020-2021 ** 3.77* 11.50* 11.50**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 738 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81902 Form R0418
Central Academy 2459 SOUTH INDUSTRIAL HWY ANN ARBOR, MI 48104
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 526,029.91 1,751,931.88 1,751,931.88
2016-2017 Fixed Carry Forward -880.03 0.00 0.00
Total Indirect Costs 526,909.94 1,751,931.88 1,751,931.88
2016-2017 Direct Costs 5,031,535.92 3,805,633.95 3,805,633.95
2018-2019 Rate 10.47* 46.04* 46.04**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,678,712.96 4,516,539.35 4,516,539.35
Indirect costs based on rate ** 594,561.25 677,480.90 1,129,134.84 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 564,041.24 1,726,214.85 1,726,214.85
2016-2017 Fixed Carry Forward -880.03 0.00 0.00
Total Indirect Costs 564,921.27 1,726,214.85 1,726,214.85
Over/(Under) Recovery 29,639.98 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 564,041.24 1,726,214.85 1,726,214.85
2020-2021 Fixed Carry Forward 29,639.98 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 534,401.26 1,726,214.85 1,726,214.85 (Numerator)
Direct Costs 5,678,712.96 4,516,539.35 4,516,539.35
Rate for 2020-2021 ** 9.41* 38.22* 38.22**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 739 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81903 Form R0418
Washtenaw Technical Middle College 4800 EAST HURON RIVER DR ANN ARBOR, MI 48105
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 393,830.13 484,564.13 484,564.13
2016-2017 Fixed Carry Forward 16,714.87 46,128.64 49,835.70
Total Indirect Costs 377,115.26 438,435.49 434,728.43
2016-2017 Direct Costs 4,393,722.52 4,302,988.52 4,302,988.52
2018-2019 Rate 8.58* 10.19* 10.10**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,503,791.73 5,411,583.53 5,411,583.53
Indirect costs based on rate ** 472,225.33 551,440.36 546,569.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 480,610.92 572,819.12 572,819.12
2016-2017 Fixed Carry Forward 16,714.87 46,128.64 49,835.70
Total Indirect Costs 463,896.05 526,690.48 522,983.42
Over/(Under) Recovery 8,329.28 24,749.88 23,586.52
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 480,610.92 572,819.12 572,819.12
2020-2021 Fixed Carry Forward 8,329.28 24,749.88 23,586.52 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 472,281.64 548,069.24 549,232.60 (Numerator)
Direct Costs 5,503,791.73 5,411,583.53 5,411,583.53
Rate for 2020-2021 ** 8.58* 10.13* 10.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 740 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81904 Form R0418
Ann Arbor Learning Community 4377 TEXTILE RD YPSILANTI, MI 48197
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 17,047.23 552,024.51 552,024.51
2016-2017 Fixed Carry Forward 5,191.94 0.00 0.00
Total Indirect Costs 11,855.29 552,024.51 552,024.51
2016-2017 Direct Costs 1,352,309.25 817,331.97 817,331.97
2018-2019 Rate 0.88* 67.54* 67.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,754,989.92 1,478,155.45 1,478,155.45
Indirect costs based on rate ** 15,443.91 221,723.32 369,538.86 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 16,046.37 292,880.84 292,880.84
2016-2017 Fixed Carry Forward 5,191.94 0.00 0.00
Total Indirect Costs 10,854.43 292,880.84 292,880.84
Over/(Under) Recovery 4,589.48 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 16,046.37 292,880.84 292,880.84
2020-2021 Fixed Carry Forward 4,589.48 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 11,456.89 292,880.84 292,880.84 (Numerator)
Direct Costs 1,754,989.92 1,478,155.45 1,478,155.45
Rate for 2020-2021 ** 0.65* 19.81* 19.81**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 741 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81905 Form R0418
South Arbor Charter Academy 8200 CARPENTER RD YPSILANTI, MI 48197
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 548,735.00 2,041,218.00 2,041,218.00
2016-2017 Fixed Carry Forward -148,902.48 0.00 0.00
Total Indirect Costs 697,637.48 2,041,218.00 2,041,218.00
2016-2017 Direct Costs 6,185,734.00 4,693,251.00 4,693,251.00
2018-2019 Rate 11.28* 43.49* 43.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,625,369.00 5,095,706.00 5,095,706.00
Indirect costs based on rate ** 747,341.62 764,355.90 1,273,926.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 564,448.00 2,094,111.00 2,094,111.00
2016-2017 Fixed Carry Forward -148,902.48 0.00 0.00
Total Indirect Costs 713,350.48 2,094,111.00 2,094,111.00
Over/(Under) Recovery 33,991.14 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 564,448.00 2,094,111.00 2,094,111.00
2020-2021 Fixed Carry Forward 33,991.14 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 530,456.86 2,094,111.00 2,094,111.00 (Numerator)
Direct Costs 6,625,369.00 5,095,706.00 5,095,706.00
Rate for 2020-2021 ** 8.01* 41.10* 41.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 742 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81906 Form R0418
Fortis Academy 3875 GOLFSIDE DR YPSILANTI, MI 48197
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 410,516.00 1,822,401.00 1,822,401.00
2016-2017 Fixed Carry Forward -139,934.84 0.00 0.00
Total Indirect Costs 550,450.84 1,822,401.00 1,822,401.00
2016-2017 Direct Costs 6,431,024.00 5,019,139.00 5,019,139.00
2018-2019 Rate 8.56* 36.31* 36.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,000,168.00 5,512,139.00 5,512,139.00
Indirect costs based on rate ** 599,214.38 826,820.85 1,378,034.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 405,436.00 1,893,465.00 1,893,465.00
2016-2017 Fixed Carry Forward -139,934.84 0.00 0.00
Total Indirect Costs 545,370.84 1,893,465.00 1,893,465.00
Over/(Under) Recovery 53,843.54 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 405,436.00 1,893,465.00 1,893,465.00
2020-2021 Fixed Carry Forward 53,843.54 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 351,592.46 1,893,465.00 1,893,465.00 (Numerator)
Direct Costs 7,000,168.00 5,512,139.00 5,512,139.00
Rate for 2020-2021 ** 5.02* 34.35* 34.35**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 743 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81908 Form R0418
Multicultural Academy 5550 PLATT RD ANN ARBOR, MI 48108
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 65,392.09 416,238.00 416,238.00
2016-2017 Fixed Carry Forward -5,300.61 0.00 0.00
Total Indirect Costs 70,692.70 416,238.00 416,238.00
2016-2017 Direct Costs 2,013,306.75 1,662,460.84 1,662,460.84
2018-2019 Rate 3.51* 25.04* 25.04**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,864,804.59 1,599,092.26 1,599,092.26
Indirect costs based on rate ** 65,454.64 239,863.84 399,773.07 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 60,322.46 326,034.79 326,034.79
2016-2017 Fixed Carry Forward -5,300.61 0.00 0.00
Total Indirect Costs 65,623.07 326,034.79 326,034.79
Over/(Under) Recovery -168.43 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 60,322.46 326,034.79 326,034.79
2020-2021 Fixed Carry Forward -168.43 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 60,490.89 326,034.79 326,034.79 (Numerator)
Direct Costs 1,864,804.59 1,599,092.26 1,599,092.26
Rate for 2020-2021 ** 3.24* 20.39* 20.39**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 744 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81909 Form R0418
Arbor Preparatory High School 6800 Hitchingham Road Ypsilanti, MI 48197
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 56,906.97 1,400,643.44 1,400,643.44
2016-2017 Fixed Carry Forward 4,505.58 0.00 0.00
Total Indirect Costs 52,401.39 1,400,643.44 1,400,643.44
2016-2017 Direct Costs 3,740,865.64 2,397,129.17 2,397,129.17
2018-2019 Rate 1.40* 58.43* 58.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,852,850.98 2,512,300.62 2,512,300.62
Indirect costs based on rate ** 53,939.91 376,845.09 628,075.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 70,068.76 1,410,619.12 1,410,619.12
2016-2017 Fixed Carry Forward 4,505.58 0.00 0.00
Total Indirect Costs 65,563.18 1,410,619.12 1,410,619.12
Over/(Under) Recovery -11,623.27 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 70,068.76 1,410,619.12 1,410,619.12
2020-2021 Fixed Carry Forward -11,623.27 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 81,692.03 1,410,619.12 1,410,619.12 (Numerator)
Direct Costs 3,852,850.98 2,512,300.62 2,512,300.62
Rate for 2020-2021 ** 2.12* 56.15* 56.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 745 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81910 Form R0418
East Arbor Charter Academy 6885 Merritt Road Ypsilanti, MI 48197
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 617,539.00 2,047,194.00 2,047,194.00
2016-2017 Fixed Carry Forward -208,061.93 0.00 0.00
Total Indirect Costs 825,600.93 2,047,194.00 2,047,194.00
2016-2017 Direct Costs 6,168,758.00 4,739,103.00 4,739,103.00
2018-2019 Rate 13.38* 43.20* 43.20**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,275,870.00 4,816,829.00 4,816,829.00
Indirect costs based on rate ** 839,711.41 722,524.35 1,204,207.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 295,658.00 1,754,699.00 1,754,699.00
2016-2017 Fixed Carry Forward -208,061.93 0.00 0.00
Total Indirect Costs 503,719.93 1,754,699.00 1,754,699.00
Over/(Under) Recovery 335,991.48 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 295,658.00 1,754,699.00 1,754,699.00
2020-2021 Fixed Carry Forward 335,991.48 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -40,333.48 1,754,699.00 1,754,699.00 (Numerator)
Direct Costs 6,275,870.00 4,816,829.00 4,816,829.00
Rate for 2020-2021 ** 0.00* 36.43* 36.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 746 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81911 Form R0418
WSC Academy 855 JEFFERSON ST YPSILANTI, MI 48197
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 12,322.00 129,682.00 129,682.00
2016-2017 Fixed Carry Forward 0.00 0.00 21,155.48
Total Indirect Costs 12,322.00 129,682.00 108,526.52
2016-2017 Direct Costs 842,889.00 725,529.00 725,529.00
2018-2019 Rate 1.46* 17.87* 14.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 775,236.00 661,451.00 661,451.00
Indirect costs based on rate ** 11,318.45 99,217.65 98,953.07 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 7,187.00 120,972.00 120,972.00
2016-2017 Fixed Carry Forward 0.00 0.00 21,155.48
Total Indirect Costs 7,187.00 120,972.00 99,816.52
Over/(Under) Recovery 4,131.45 0.00 -863.45
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 7,187.00 120,972.00 120,972.00
2020-2021 Fixed Carry Forward 4,131.45 0.00 -863.45 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,055.55 120,972.00 121,835.45 (Numerator)
Direct Costs 775,236.00 661,451.00 661,451.00
Rate for 2020-2021 ** 0.39* 18.29* 18.42**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 747 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81912 Form R0418
South Pointe Scholars Charter Academy 10550 Geddes Road Ypsilanti, MI 48198
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 466,926.00 2,019,959.00 2,019,959.00
2016-2017 Fixed Carry Forward -114,065.21 0.00 0.00
Total Indirect Costs 580,991.21 2,019,959.00 2,019,959.00
2016-2017 Direct Costs 6,466,119.00 4,913,086.00 4,913,086.00
2018-2019 Rate 8.99* 41.11* 41.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,636,581.00 5,124,179.00 5,124,179.00
Indirect costs based on rate ** 596,628.63 768,626.85 1,281,044.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 559,192.00 2,071,594.00 2,071,594.00
2016-2017 Fixed Carry Forward -114,065.21 0.00 0.00
Total Indirect Costs 673,257.21 2,071,594.00 2,071,594.00
Over/(Under) Recovery -76,628.58 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 559,192.00 2,071,594.00 2,071,594.00
2020-2021 Fixed Carry Forward -76,628.58 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 635,820.58 2,071,594.00 2,071,594.00 (Numerator)
Direct Costs 6,636,581.00 5,124,179.00 5,124,179.00
Rate for 2020-2021 ** 9.58* 40.43* 40.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 748 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 81913 Form R0418
Livingston Classical Academy 8877 Main Street Whitmore Lake, MI 48189
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 69,343.40 153,244.08 153,244.08
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 69,343.40 153,244.08 153,244.08
2016-2017 Direct Costs 976,141.48 892,240.80 892,240.80
2018-2019 Rate 7.10* 17.18* 17.18**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,891,460.27 1,730,315.15 1,730,315.15
Indirect costs based on rate ** 134,293.68 259,547.27 297,268.14 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 40,672.62 201,817.74 201,817.74
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 40,672.62 201,817.74 201,817.74
Over/(Under) Recovery 93,621.06 0.00 95,450.40
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 40,672.62 201,817.74 201,817.74
2020-2021 Fixed Carry Forward 93,621.06 0.00 95,450.40 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -52,948.44 201,817.74 106,367.34 (Numerator)
Direct Costs 1,891,460.27 1,730,315.15 1,730,315.15
Rate for 2020-2021 ** 0.00* 11.66* 6.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 749 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82000 Form R0418
Wayne RESA 33500 VAN BORN RD WAYNE, MI 48184
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 13,183,931.87 15,607,426.64 15,607,426.64
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 13,183,931.87 15,607,426.64 15,607,426.64
2016-2017 Direct Costs 32,156,568.65 29,733,073.88 29,733,073.88
2018-2019 Rate 41.00* 52.49* 52.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 33,188,956.04 30,750,509.30 30,750,509.30
Indirect costs based on rate ** 4,978,343.41 4,612,576.40 7,687,627.33 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 12,895,981.40 15,334,428.14 15,334,428.14
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 12,895,981.40 15,334,428.14 15,334,428.14
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 12,895,981.40 15,334,428.14 15,334,428.14
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 12,895,981.40 15,334,428.14 15,334,428.14 (Numerator)
Direct Costs 33,188,956.04 30,750,509.30 30,750,509.30
Rate for 2020-2021 ** 38.86* 49.87* 49.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 750 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82015 Form R0418
Detroit Public Schools Community District 3011 West Grand Blvd Detroit, MI 48202
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 21,733,517.23 90,408,801.80 90,408,801.80
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 21,733,517.23 90,408,801.80 90,408,801.80
2016-2017 Direct Costs 584,616,201.87 515,662,965.30 515,662,965.30
2018-2019 Rate 3.72* 17.53* 17.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 692,969,371.36 605,371,367.17 605,371,367.17
Indirect costs based on rate ** 25,778,460.61 90,805,705.08 106,121,600.66 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 37,698,917.29 125,014,321.48 125,014,321.48
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 37,698,917.29 125,014,321.48 125,014,321.48
Over/(Under) Recovery -11,920,456.68 0.00 -18,892,720.82
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 37,698,917.29 125,014,321.48 125,014,321.48
2020-2021 Fixed Carry Forward -11,920,456.68 0.00 -18,892,720.82 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 49,619,373.97 125,014,321.48 143,907,042.30 (Numerator)
Direct Costs 692,969,371.36 605,371,367.17 605,371,367.17
Rate for 2020-2021 ** 7.16* 20.65* 23.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 751 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82020 Form R0418
Allen Park Public Schools 9601 VINE AVE ALLEN PARK, MI 48101
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,079,988.75 4,121,132.22 4,121,132.22
2016-2017 Fixed Carry Forward -5,721.21 -270,394.43 -268,148.02
Total Indirect Costs 1,085,709.96 4,391,526.65 4,389,280.24
2016-2017 Direct Costs 36,705,184.96 33,520,248.49 33,520,248.49
2018-2019 Rate 2.96* 13.10* 13.09**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 37,573,270.68 34,292,075.28 34,292,075.28
Indirect costs based on rate ** 1,112,168.81 4,492,261.86 4,488,832.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,070,550.91 4,217,712.31 4,217,712.31
2016-2017 Fixed Carry Forward -5,721.21 -270,394.43 -268,148.02
Total Indirect Costs 1,076,272.12 4,488,106.74 4,485,860.33
Over/(Under) Recovery 35,896.69 4,155.12 2,972.32
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,070,550.91 4,217,712.31 4,217,712.31
2020-2021 Fixed Carry Forward 35,896.69 4,155.12 2,972.32 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,034,654.22 4,213,557.19 4,214,739.99 (Numerator)
Direct Costs 37,573,270.68 34,292,075.28 34,292,075.28
Rate for 2020-2021 ** 2.75* 12.29* 12.29**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 752 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82030 Form R0418
Dearborn City School District 18700 AUDETTE ST DEARBORN, MI 48124
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,535,938.64 25,799,234.17 25,799,234.17
2016-2017 Fixed Carry Forward 120,030.30 1,678,200.92 1,680,544.78
Total Indirect Costs 3,415,908.34 24,121,033.25 24,118,689.39
2016-2017 Direct Costs 226,907,422.77 204,492,009.67 204,492,009.67
2018-2019 Rate 1.51* 11.80* 11.79**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 252,842,853.31 228,220,335.90 228,220,335.90
Indirect costs based on rate ** 3,817,927.08 26,929,999.64 26,907,177.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,937,956.92 28,346,877.12 28,346,877.12
2016-2017 Fixed Carry Forward 120,030.30 1,678,200.92 1,680,544.78
Total Indirect Costs 3,817,926.62 26,668,676.20 26,666,332.34
Over/(Under) Recovery 0.46 261,323.44 240,845.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,937,956.92 28,346,877.12 28,346,877.12
2020-2021 Fixed Carry Forward 0.46 261,323.44 240,845.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,937,956.46 28,085,553.68 28,106,031.86 (Numerator)
Direct Costs 252,842,853.31 228,220,335.90 228,220,335.90
Rate for 2020-2021 ** 1.56* 12.31* 12.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 753 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82040 Form R0418
Dearborn Heights School District #7 20629 ANNAPOLIS ST DEARBORN HEIGHTS, MI 48125
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 833,395.49 2,883,013.81 2,883,013.81
2016-2017 Fixed Carry Forward 297,720.90 0.00 543,909.46
Total Indirect Costs 535,674.59 2,883,013.81 2,339,104.35
2016-2017 Direct Costs 24,613,668.96 22,564,050.64 22,564,050.64
2018-2019 Rate 2.18* 12.78* 10.37**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 24,207,986.11 22,155,056.16 22,155,056.16
Indirect costs based on rate ** 527,734.10 2,831,416.18 2,297,479.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 695,502.57 2,748,432.52 2,748,432.52
2016-2017 Fixed Carry Forward 297,720.90 0.00 543,909.46
Total Indirect Costs 397,781.67 2,748,432.52 2,204,523.06
Over/(Under) Recovery 129,952.43 82,983.66 92,956.26
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 695,502.57 2,748,432.52 2,748,432.52
2020-2021 Fixed Carry Forward 129,952.43 82,983.66 92,956.26 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 565,550.14 2,665,448.86 2,655,476.26 (Numerator)
Direct Costs 24,207,986.11 22,155,056.16 22,155,056.16
Rate for 2020-2021 ** 2.34* 12.03* 11.99**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 754 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82045 Form R0418
Melvindale-North Allen Park Schools 18530 PROSPECT ST MELVINDALE, MI 48122
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,565,942.41 4,521,916.83 4,521,916.83
2016-2017 Fixed Carry Forward -363,852.72 0.00 -679,983.92
Total Indirect Costs 1,929,795.13 4,521,916.83 5,201,900.75
2016-2017 Direct Costs 28,277,485.18 25,140,984.13 25,140,984.13
2018-2019 Rate 6.82* 17.99* 20.69**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 31,783,941.26 28,382,170.86 28,382,170.86
Indirect costs based on rate ** 2,167,664.79 4,257,325.63 5,872,271.15 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 987,748.68 4,196,268.90 4,196,268.90
2016-2017 Fixed Carry Forward -363,852.72 0.00 -679,983.92
Total Indirect Costs 1,351,601.40 4,196,268.90 4,876,252.82
Over/(Under) Recovery 816,063.39 0.00 996,018.33
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 987,748.68 4,196,268.90 4,196,268.90
2020-2021 Fixed Carry Forward 816,063.39 0.00 996,018.33 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 171,685.29 4,196,268.90 3,200,250.57 (Numerator)
Direct Costs 31,783,941.26 28,382,170.86 28,382,170.86
Rate for 2020-2021 ** 0.54* 14.78* 11.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 755 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82050 Form R0418
Garden City Public Schools 1333 RADCLIFF ST GARDEN CITY, MI 48135
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,806,836.29 5,593,550.84 5,593,550.84
2016-2017 Fixed Carry Forward -33,079.19 -1,007,956.17 -1,007,956.17
Total Indirect Costs 1,839,915.48 6,601,507.01 6,601,507.01
2016-2017 Direct Costs 45,436,513.65 41,463,044.19 41,463,044.19
2018-2019 Rate 4.05* 15.92* 15.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 50,690,380.89 46,426,663.26 46,426,663.26
Indirect costs based on rate ** 2,052,960.43 6,963,999.49 7,391,124.79 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,909,170.46 5,966,633.82 5,966,633.82
2016-2017 Fixed Carry Forward -33,079.19 -1,007,956.17 -1,007,956.17
Total Indirect Costs 1,942,249.65 6,974,589.99 6,974,589.99
Over/(Under) Recovery 110,710.78 0.00 416,534.80
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,909,170.46 5,966,633.82 5,966,633.82
2020-2021 Fixed Carry Forward 110,710.78 0.00 416,534.80 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,798,459.68 5,966,633.82 5,550,099.02 (Numerator)
Direct Costs 50,690,380.89 46,426,663.26 46,426,663.26
Rate for 2020-2021 ** 3.55* 12.85* 11.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 756 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82055 Form R0418
Grosse Pointe Public Schools 389 SAINT CLAIR ST GROSSE POINTE, MI 48230
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,142,050.68 13,604,106.62 13,604,106.62
2016-2017 Fixed Carry Forward 129,639.75 0.00 -283,557.55
Total Indirect Costs 3,012,410.93 13,604,106.62 13,887,664.17
2016-2017 Direct Costs 100,344,685.62 89,769,596.91 89,769,596.91
2018-2019 Rate 3.00* 15.15* 15.47**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 94,274,623.06 83,113,341.42 83,113,341.42
Indirect costs based on rate ** 2,828,238.69 12,467,001.21 12,857,633.92 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,871,199.89 14,905,533.77 14,905,533.77
2016-2017 Fixed Carry Forward 129,639.75 0.00 -283,557.55
Total Indirect Costs 3,741,560.14 14,905,533.77 15,189,091.32
Over/(Under) Recovery -913,321.45 0.00 -2,331,457.40
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,871,199.89 14,905,533.77 14,905,533.77
2020-2021 Fixed Carry Forward -913,321.45 0.00 -2,331,457.40 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,784,521.34 14,905,533.77 17,236,991.17 (Numerator)
Direct Costs 94,274,623.06 83,113,341.42 83,113,341.42
Rate for 2020-2021 ** 5.08* 17.93* 20.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 757 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82060 Form R0418
Hamtramck, School District of the City of P.O. Box 12012 Hamtramck, MI 48212
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 929,336.79 3,301,827.74 3,301,827.74
2016-2017 Fixed Carry Forward -256,854.37 -115,743.48 -112,928.74
Total Indirect Costs 1,186,191.16 3,417,571.22 3,414,756.48
2016-2017 Direct Costs 32,964,585.49 30,425,974.69 30,425,974.69
2018-2019 Rate 3.60* 11.23* 11.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 40,492,928.27 37,226,781.50 37,226,781.50
Indirect costs based on rate ** 1,457,745.42 4,180,567.56 4,176,844.88 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,201,409.56 4,293,196.33 4,293,196.33
2016-2017 Fixed Carry Forward -256,854.37 -115,743.48 -112,928.74
Total Indirect Costs 1,458,263.93 4,408,939.81 4,406,125.07
Over/(Under) Recovery -518.51 -228,372.25 -229,280.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,201,409.56 4,293,196.33 4,293,196.33
2020-2021 Fixed Carry Forward -518.51 -228,372.25 -229,280.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,201,928.07 4,521,568.58 4,522,476.52 (Numerator)
Direct Costs 40,492,928.27 37,226,781.50 37,226,781.50
Rate for 2020-2021 ** 2.97* 12.15* 12.15**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 758 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82090 Form R0418
Lincoln Park, School District of the City of 1650 CHAMPAIGN RD LINCOLN PARK, MI 48146
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,105,475.37 5,962,846.01 5,962,846.01
2016-2017 Fixed Carry Forward -60,085.20 -567,267.60 -567,431.81
Total Indirect Costs 1,165,560.57 6,530,113.61 6,530,277.82
2016-2017 Direct Costs 50,768,445.83 46,148,644.83 46,148,644.83
2018-2019 Rate 2.30* 14.15* 14.15**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 58,700,530.61 53,366,080.58 53,366,080.58
Indirect costs based on rate ** 1,350,112.20 7,551,300.40 7,551,300.40 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,526,130.87 6,658,507.86 6,658,507.86
2016-2017 Fixed Carry Forward -60,085.20 -567,267.60 -567,431.81
Total Indirect Costs 1,586,216.07 7,225,775.46 7,225,939.67
Over/(Under) Recovery -236,103.87 325,524.94 325,360.73
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,526,130.87 6,658,507.86 6,658,507.86
2020-2021 Fixed Carry Forward -236,103.87 325,524.94 325,360.73 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,762,234.74 6,332,982.92 6,333,147.13 (Numerator)
Direct Costs 58,700,530.61 53,366,080.58 53,366,080.58
Rate for 2020-2021 ** 3.00* 11.87* 11.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 759 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82095 Form R0418
Livonia Public Schools School District 15125 FARMINGTON RD LIVONIA, MI 48154
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 4,913,730.31 20,382,037.58 20,382,037.58
2016-2017 Fixed Carry Forward -73,510.05 -88,387.49 -85,891.57
Total Indirect Costs 4,987,240.36 20,470,425.07 20,467,929.15
2016-2017 Direct Costs 161,064,794.46 145,412,000.75 145,412,000.75
2018-2019 Rate 3.10* 14.08* 14.08**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 167,251,003.26 150,253,808.13 150,253,808.13
Indirect costs based on rate ** 5,184,781.10 21,155,736.18 21,155,736.18 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,040,704.44 21,825,204.42 21,825,204.42
2016-2017 Fixed Carry Forward -73,510.05 -88,387.49 -85,891.57
Total Indirect Costs 5,114,214.49 21,913,591.91 21,911,095.99
Over/(Under) Recovery 70,566.61 -757,855.73 -755,359.81
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,040,704.44 21,825,204.42 21,825,204.42
2020-2021 Fixed Carry Forward 70,566.61 -757,855.73 -755,359.81 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 4,970,137.83 22,583,060.15 22,580,564.23 (Numerator)
Direct Costs 167,251,003.26 150,253,808.13 150,253,808.13
Rate for 2020-2021 ** 2.97* 15.03* 15.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 760 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82100 Form R0418
Plymouth-Canton Community Schools 454 SOUTH HARVEY ST PLYMOUTH, MI 48170
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 3,672,985.22 17,495,343.04 17,495,343.04
2016-2017 Fixed Carry Forward -412,361.71 -773,674.63 -776,726.66
Total Indirect Costs 4,085,346.93 18,269,017.67 18,272,069.70
2016-2017 Direct Costs 157,178,759.17 143,134,490.47 143,134,490.47
2018-2019 Rate 2.60* 12.76* 12.77**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 183,288,560.13 167,703,404.90 167,703,404.90
Indirect costs based on rate ** 4,765,502.56 21,398,954.47 21,415,724.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,991,336.99 19,321,681.22 19,321,681.22
2016-2017 Fixed Carry Forward -412,361.71 -773,674.63 -776,726.66
Total Indirect Costs 4,403,698.70 20,095,355.85 20,098,407.88
Over/(Under) Recovery 361,803.86 1,303,598.62 1,317,316.93
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,991,336.99 19,321,681.22 19,321,681.22
2020-2021 Fixed Carry Forward 361,803.86 1,303,598.62 1,317,316.93 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,629,533.13 18,018,082.60 18,004,364.29 (Numerator)
Direct Costs 183,288,560.13 167,703,404.90 167,703,404.90
Rate for 2020-2021 ** 1.98* 10.74* 10.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 761 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82110 Form R0418
Redford Union Schools, District No. 1 17715 Brady REDFORD, MI 48240
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,419,390.60 4,180,550.41 4,180,550.41
2016-2017 Fixed Carry Forward 79,389.91 285,122.99 300,646.30
Total Indirect Costs 1,340,000.69 3,895,427.42 3,879,904.11
2016-2017 Direct Costs 40,197,546.41 37,261,692.60 37,261,692.60
2018-2019 Rate 3.33* 10.45* 10.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 43,283,444.64 40,454,895.97 40,454,895.97
Indirect costs based on rate ** 1,441,338.71 4,227,536.63 4,211,354.67 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,033,936.43 4,862,485.10 4,862,485.10
2016-2017 Fixed Carry Forward 79,389.91 285,122.99 300,646.30
Total Indirect Costs 1,954,546.52 4,577,362.11 4,561,838.80
Over/(Under) Recovery -513,207.81 -349,825.48 -350,484.13
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,033,936.43 4,862,485.10 4,862,485.10
2020-2021 Fixed Carry Forward -513,207.81 -349,825.48 -350,484.13 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,547,144.24 5,212,310.58 5,212,969.23 (Numerator)
Direct Costs 43,283,444.64 40,454,895.97 40,454,895.97
Rate for 2020-2021 ** 5.88* 12.88* 12.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 762 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82120 Form R0418
River Rouge, School District of the City of 1460 COOLIDGE HWY RIVER ROUGE, MI 48218
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 979,538.77 3,154,670.89 3,154,670.89
2016-2017 Fixed Carry Forward -325,907.95 0.00 247,737.31
Total Indirect Costs 1,305,446.72 3,154,670.89 2,906,933.58
2016-2017 Direct Costs 23,109,109.89 20,933,977.77 20,933,977.77
2018-2019 Rate 5.65* 15.07* 13.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 24,754,549.85 22,039,661.75 22,039,661.75
Indirect costs based on rate ** 1,398,632.07 3,305,949.26 3,061,309.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,103,492.72 3,818,380.82 3,818,380.82
2016-2017 Fixed Carry Forward -325,907.95 0.00 247,737.31
Total Indirect Costs 1,429,400.67 3,818,380.82 3,570,643.51
Over/(Under) Recovery -30,768.60 0.00 -509,334.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,103,492.72 3,818,380.82 3,818,380.82
2020-2021 Fixed Carry Forward -30,768.60 0.00 -509,334.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,134,261.32 3,818,380.82 4,327,715.31 (Numerator)
Direct Costs 24,754,549.85 22,039,661.75 22,039,661.75
Rate for 2020-2021 ** 4.58* 17.33* 19.64**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 763 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82130 Form R0418
Romulus Community Schools 36540 GRANT ST ROMULUS, MI 48174
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,640,457.99 4,492,001.81 4,492,001.81
2016-2017 Fixed Carry Forward -575,644.49 -500,787.15 -502,692.67
Total Indirect Costs 2,216,102.48 4,992,788.96 4,994,694.48
2016-2017 Direct Costs 30,975,507.27 28,123,963.45 28,123,963.45
2018-2019 Rate 7.15* 17.75* 17.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 32,101,003.93 32,010,179.80 32,010,179.80
Indirect costs based on rate ** 2,295,221.78 4,801,526.97 5,685,007.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 112,139.94 202,964.07 202,964.07
2016-2017 Fixed Carry Forward -575,644.49 -500,787.15 -502,692.67
Total Indirect Costs 687,784.43 703,751.22 705,656.74
Over/(Under) Recovery 1,607,437.35 0.00 4,979,351.19
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 112,139.94 202,964.07 202,964.07
2020-2021 Fixed Carry Forward 1,607,437.35 0.00 4,979,351.19 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -1,495,297.41 202,964.07 -4,776,387.12 (Numerator)
Direct Costs 32,101,003.93 32,010,179.80 32,010,179.80
Rate for 2020-2021 ** 0.00* 0.63* 0.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 764 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82140 Form R0418
South Redford School District 26141 Schoolcraft Redford, MI 48239
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,177,351.03 3,906,631.74 3,906,631.74
2016-2017 Fixed Carry Forward -120,166.75 172,048.14 172,031.99
Total Indirect Costs 1,297,517.78 3,734,583.60 3,734,599.75
2016-2017 Direct Costs 32,947,370.55 31,246,437.64 31,246,437.64
2018-2019 Rate 3.94* 11.95* 11.95**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 35,448,526.20 32,024,417.47 32,024,417.47
Indirect costs based on rate ** 1,396,671.93 3,826,917.89 3,826,917.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,328,130.20 4,592,514.04 4,592,514.04
2016-2017 Fixed Carry Forward -120,166.75 172,048.14 172,031.99
Total Indirect Costs 1,448,296.95 4,420,465.90 4,420,482.05
Over/(Under) Recovery -51,625.02 -593,548.01 -593,564.16
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,328,130.20 4,592,514.04 4,592,514.04
2020-2021 Fixed Carry Forward -51,625.02 -593,548.01 -593,564.16 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,379,755.22 5,186,062.05 5,186,078.20 (Numerator)
Direct Costs 35,448,526.20 32,024,417.47 32,024,417.47
Rate for 2020-2021 ** 3.89* 16.19* 16.19**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 765 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82150 Form R0418
Taylor School District 23033 NORTHLINE RD TAYLOR, MI 48180
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,948,269.55 11,230,645.02 11,230,645.02
2016-2017 Fixed Carry Forward -504,021.93 0.00 759,946.27
Total Indirect Costs 3,452,291.48 11,230,645.02 10,470,698.75
2016-2017 Direct Costs 78,805,389.60 70,523,014.13 70,523,014.13
2018-2019 Rate 4.38* 15.92* 14.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 75,911,182.92 67,269,282.73 67,269,282.73
Indirect costs based on rate ** 3,324,909.81 10,090,392.41 9,989,488.49 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,771,503.51 11,234,832.65 11,234,832.65
2016-2017 Fixed Carry Forward -504,021.93 0.00 759,946.27
Total Indirect Costs 3,275,525.44 11,234,832.65 10,474,886.38
Over/(Under) Recovery 49,384.37 0.00 -485,397.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,771,503.51 11,234,832.65 11,234,832.65
2020-2021 Fixed Carry Forward 49,384.37 0.00 -485,397.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,722,119.14 11,234,832.65 11,720,230.54 (Numerator)
Direct Costs 75,911,182.92 67,269,282.73 67,269,282.73
Rate for 2020-2021 ** 3.59* 16.70* 17.42**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 766 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82155 Form R0418
Trenton Public Schools 2603 CHARLTON RD TRENTON, MI 48183
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 865,277.39 3,449,716.08 3,449,716.08
2016-2017 Fixed Carry Forward -26,252.98 175,431.28 172,781.56
Total Indirect Costs 891,530.37 3,274,284.80 3,276,934.52
2016-2017 Direct Costs 30,511,585.97 27,927,147.28 27,927,147.28
2018-2019 Rate 2.92* 11.72* 11.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 30,854,343.55 28,051,791.26 28,051,791.26
Indirect costs based on rate ** 900,946.83 3,287,669.94 3,290,475.11 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 759,148.58 3,561,700.87 3,561,700.87
2016-2017 Fixed Carry Forward -26,252.98 175,431.28 172,781.56
Total Indirect Costs 785,401.56 3,386,269.59 3,388,919.31
Over/(Under) Recovery 115,545.27 -98,599.65 -98,444.20
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 759,148.58 3,561,700.87 3,561,700.87
2020-2021 Fixed Carry Forward 115,545.27 -98,599.65 -98,444.20 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 643,603.31 3,660,300.52 3,660,145.07 (Numerator)
Direct Costs 30,854,343.55 28,051,791.26 28,051,791.26
Rate for 2020-2021 ** 2.09* 13.05* 13.05**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 767 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82160 Form R0418
Wayne-Westland Community School District 36745 MARQUETTE ST WESTLAND, MI 48185
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,853,444.94 16,049,735.83 16,049,735.83
2016-2017 Fixed Carry Forward 210,409.78 378,354.81 370,333.11
Total Indirect Costs 2,643,035.16 15,671,381.02 15,679,402.72
2016-2017 Direct Costs 126,598,634.79 113,206,337.90 113,206,337.90
2018-2019 Rate 2.09* 13.84* 13.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 129,557,558.31 115,939,093.30 115,939,093.30
Indirect costs based on rate ** 2,707,752.97 16,045,970.51 16,057,564.42 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,987,178.50 16,476,538.78 16,476,538.78
2016-2017 Fixed Carry Forward 210,409.78 378,354.81 370,333.11
Total Indirect Costs 2,776,768.72 16,098,183.97 16,106,205.67
Over/(Under) Recovery -69,015.75 -52,213.46 -48,641.25
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,987,178.50 16,476,538.78 16,476,538.78
2020-2021 Fixed Carry Forward -69,015.75 -52,213.46 -48,641.25 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,056,194.25 16,528,752.24 16,525,180.03 (Numerator)
Direct Costs 129,557,558.31 115,939,093.30 115,939,093.30
Rate for 2020-2021 ** 2.36* 14.26* 14.25**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 768 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82170 Form R0418
Wyandotte, School District of the City of 639 OAK ST WYANDOTTE, MI 48192
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,333,045.16 7,337,799.51 7,337,799.51
2016-2017 Fixed Carry Forward 230,943.57 25,393.88 27,294.33
Total Indirect Costs 1,102,101.59 7,312,405.63 7,310,505.18
2016-2017 Direct Costs 61,848,022.12 55,662,399.77 55,662,399.77
2018-2019 Rate 1.78* 13.14* 13.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 69,694,737.30 62,637,050.66 62,637,050.66
Indirect costs based on rate ** 1,240,566.32 8,230,508.46 8,224,244.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,548,111.63 8,461,609.72 8,461,609.72
2016-2017 Fixed Carry Forward 230,943.57 25,393.88 27,294.33
Total Indirect Costs 1,317,168.06 8,436,215.84 8,434,315.39
Over/(Under) Recovery -76,601.74 -205,707.38 -210,070.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,548,111.63 8,461,609.72 8,461,609.72
2020-2021 Fixed Carry Forward -76,601.74 -205,707.38 -210,070.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,624,713.37 8,667,317.10 8,671,680.36 (Numerator)
Direct Costs 69,694,737.30 62,637,050.66 62,637,050.66
Rate for 2020-2021 ** 2.33* 13.84* 13.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 769 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82180 Form R0418
Flat Rock Community Schools 28639 DIVISION ST FLAT ROCK, MI 48134
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 610,277.93 2,005,388.22 2,005,388.22
2016-2017 Fixed Carry Forward -66,586.65 143,969.18 146,011.04
Total Indirect Costs 676,864.58 1,861,419.04 1,859,377.18
2016-2017 Direct Costs 16,958,885.80 15,563,775.51 15,563,775.51
2018-2019 Rate 3.99* 11.96* 11.95**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 18,602,746.59 16,232,343.40 16,232,343.40
Indirect costs based on rate ** 742,249.59 1,941,388.27 1,939,765.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 745,952.97 3,116,356.16 3,116,356.16
2016-2017 Fixed Carry Forward -66,586.65 143,969.18 146,011.04
Total Indirect Costs 812,539.62 2,972,386.98 2,970,345.12
Over/(Under) Recovery -70,290.03 -1,030,998.71 -1,030,580.08
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 745,952.97 3,116,356.16 3,116,356.16
2020-2021 Fixed Carry Forward -70,290.03 -1,030,998.71 -1,030,580.08 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 816,243.00 4,147,354.87 4,146,936.24 (Numerator)
Direct Costs 18,602,746.59 16,232,343.40 16,232,343.40
Rate for 2020-2021 ** 4.39* 25.55* 25.55**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 770 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82230 Form R0418
Crestwood School District 27235 JOY RD DEARBORN HTS, MI 48127
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 475,027.57 3,349,180.68 3,349,180.68
2016-2017 Fixed Carry Forward 172,327.49 161,938.21 161,938.21
Total Indirect Costs 302,700.08 3,187,242.47 3,187,242.47
2016-2017 Direct Costs 40,536,228.58 37,496,504.47 37,496,504.47
2018-2019 Rate 0.75* 8.50* 8.50**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 45,935,318.54 42,544,130.07 42,544,130.07
Indirect costs based on rate ** 344,514.89 3,616,251.06 3,616,251.06 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 598,150.82 3,794,159.29 3,794,159.29
2016-2017 Fixed Carry Forward 172,327.49 161,938.21 161,938.21
Total Indirect Costs 425,823.33 3,632,221.08 3,632,221.08
Over/(Under) Recovery -81,308.44 -15,970.02 -15,970.02
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 598,150.82 3,794,159.29 3,794,159.29
2020-2021 Fixed Carry Forward -81,308.44 -15,970.02 -15,970.02 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 679,459.26 3,810,129.31 3,810,129.31 (Numerator)
Direct Costs 45,935,318.54 42,544,130.07 42,544,130.07
Rate for 2020-2021 ** 1.48* 8.96* 8.96**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 771 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82240 Form R0418
Westwood Community School District 3335 SOUTH BEECH DALY ST DEARBORN HEIGHTS, MI 48125
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,133,722.06 2,922,781.05 2,922,781.05
2016-2017 Fixed Carry Forward -181,650.92 0.00 -48,023.53
Total Indirect Costs 1,315,372.98 2,922,781.05 2,970,804.58
2016-2017 Direct Costs 21,237,859.68 19,448,800.69 19,448,800.69
2018-2019 Rate 6.19* 15.03* 15.28**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,822,420.37 18,056,870.63 18,056,870.63
Indirect costs based on rate ** 1,227,007.82 2,708,530.59 2,759,089.83 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,103,668.59 2,869,218.33 2,869,218.33
2016-2017 Fixed Carry Forward -181,650.92 0.00 -48,023.53
Total Indirect Costs 1,285,319.51 2,869,218.33 2,917,241.86
Over/(Under) Recovery -58,311.69 0.00 -158,152.03
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,103,668.59 2,869,218.33 2,869,218.33
2020-2021 Fixed Carry Forward -58,311.69 0.00 -158,152.03 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,161,980.28 2,869,218.33 3,027,370.36 (Numerator)
Direct Costs 19,822,420.37 18,056,870.63 18,056,870.63
Rate for 2020-2021 ** 5.86* 15.89* 16.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 772 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82250 Form R0418
Ecorse Public Schools 27225 W OUTER DR ECORSE, MI 48229
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 363,128.93 2,139,278.36 2,139,278.36
2016-2017 Fixed Carry Forward -172,994.79 0.00 -389,901.15
Total Indirect Costs 536,123.72 2,139,278.36 2,529,179.51
2016-2017 Direct Costs 13,469,005.74 11,692,856.31 11,692,856.31
2018-2019 Rate 3.98* 18.30* 21.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,057,141.24 11,496,405.42 11,496,405.42
Indirect costs based on rate ** 519,674.22 1,724,460.81 2,486,672.49 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 365,881.61 1,926,617.43 1,926,617.43
2016-2017 Fixed Carry Forward -172,994.79 0.00 -389,901.15
Total Indirect Costs 538,876.40 1,926,617.43 2,316,518.58
Over/(Under) Recovery -19,202.18 0.00 170,153.91
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 365,881.61 1,926,617.43 1,926,617.43
2020-2021 Fixed Carry Forward -19,202.18 0.00 170,153.91 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 385,083.79 1,926,617.43 1,756,463.52 (Numerator)
Direct Costs 13,057,141.24 11,496,405.42 11,496,405.42
Rate for 2020-2021 ** 2.95* 16.76* 15.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 773 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82290 Form R0418
Gibraltar School District 19370 VREELAND RD WOODHAVEN, MI 48183
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 791,499.01 3,796,726.61 3,796,726.61
2016-2017 Fixed Carry Forward 48,483.80 0.00 426,594.66
Total Indirect Costs 743,015.21 3,796,726.61 3,370,131.95
2016-2017 Direct Costs 30,560,917.42 27,386,095.82 27,386,095.82
2018-2019 Rate 2.43* 13.86* 12.31**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 33,543,137.65 29,790,322.10 29,790,322.10
Indirect costs based on rate ** 815,098.24 4,128,938.64 3,667,188.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 909,263.33 4,472,415.88 4,472,415.88
2016-2017 Fixed Carry Forward 48,483.80 0.00 426,594.66
Total Indirect Costs 860,779.53 4,472,415.88 4,045,821.22
Over/(Under) Recovery -45,681.29 -343,477.24 -378,632.57
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 909,263.33 4,472,415.88 4,472,415.88
2020-2021 Fixed Carry Forward -45,681.29 -343,477.24 -378,632.57 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 954,944.62 4,815,893.12 4,851,048.45 (Numerator)
Direct Costs 33,543,137.65 29,790,322.10 29,790,322.10
Rate for 2020-2021 ** 2.85* 16.17* 16.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 774 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82300 Form R0418
Grosse Ile Township Schools 23276 EAST RIVER RD GROSSE ILE, MI 48138
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 546,450.17 2,422,408.02 2,422,408.02
2016-2017 Fixed Carry Forward 33,026.20 15,417.32 14,479.65
Total Indirect Costs 513,423.97 2,406,990.70 2,407,928.37
2016-2017 Direct Costs 18,823,819.84 16,947,861.99 16,947,861.99
2018-2019 Rate 2.73* 14.20* 14.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,112,605.01 17,224,025.36 17,224,025.36
Indirect costs based on rate ** 521,774.12 2,445,811.60 2,447,534.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 600,728.58 2,489,308.23 2,489,308.23
2016-2017 Fixed Carry Forward 33,026.20 15,417.32 14,479.65
Total Indirect Costs 567,702.38 2,473,890.91 2,474,828.58
Over/(Under) Recovery -45,928.26 -28,079.31 -27,294.58
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 600,728.58 2,489,308.23 2,489,308.23
2020-2021 Fixed Carry Forward -45,928.26 -28,079.31 -27,294.58 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 646,656.84 2,517,387.54 2,516,602.81 (Numerator)
Direct Costs 19,112,605.01 17,224,025.36 17,224,025.36
Rate for 2020-2021 ** 3.38* 14.62* 14.61**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 775 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82320 Form R0418
Harper Woods, The School District of the City of 19851 ANITA ST HARPER WOODS, MI 48225
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 439,954.86 2,136,167.78 2,136,167.78
2016-2017 Fixed Carry Forward -45,868.12 -124,641.10 -100,223.19
Total Indirect Costs 485,822.98 2,260,808.88 2,236,390.97
2016-2017 Direct Costs 20,711,446.55 19,015,233.63 19,015,233.63
2018-2019 Rate 2.35* 11.89* 11.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 29,721,517.43 25,921,065.49 25,921,065.49
Indirect costs based on rate ** 698,455.66 3,082,014.69 3,048,317.30 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 722,279.69 4,522,731.63 4,522,731.63
2016-2017 Fixed Carry Forward -45,868.12 -124,641.10 -100,223.19
Total Indirect Costs 768,147.81 4,647,372.73 4,622,954.82
Over/(Under) Recovery -69,692.15 -1,565,358.04 -1,574,637.52
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 722,279.69 4,522,731.63 4,522,731.63
2020-2021 Fixed Carry Forward -69,692.15 -1,565,358.04 -1,574,637.52 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 791,971.84 6,088,089.67 6,097,369.15 (Numerator)
Direct Costs 29,721,517.43 25,921,065.49 25,921,065.49
Rate for 2020-2021 ** 2.66* 23.49* 23.52**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 776 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82340 Form R0418
Huron School District 32044 HURON RIVER DR NEW BOSTON, MI 48164
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 650,591.83 3,061,734.66 3,061,734.66
2016-2017 Fixed Carry Forward -75,964.56 -284,383.96 -284,229.16
Total Indirect Costs 726,556.39 3,346,118.62 3,345,963.82
2016-2017 Direct Costs 26,735,757.38 24,332,195.48 24,332,195.48
2018-2019 Rate 2.72* 13.75* 13.75**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,641,817.94 25,088,568.90 25,088,568.90
Indirect costs based on rate ** 751,857.45 3,449,678.22 3,449,678.22 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 798,034.99 3,351,284.03 3,351,284.03
2016-2017 Fixed Carry Forward -75,964.56 -284,383.96 -284,229.16
Total Indirect Costs 873,999.55 3,635,667.99 3,635,513.19
Over/(Under) Recovery -122,142.10 -185,989.77 -185,834.97
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 798,034.99 3,351,284.03 3,351,284.03
2020-2021 Fixed Carry Forward -122,142.10 -185,989.77 -185,834.97 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 920,177.09 3,537,273.80 3,537,119.00 (Numerator)
Direct Costs 27,641,817.94 25,088,568.90 25,088,568.90
Rate for 2020-2021 ** 3.33* 14.10* 14.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 777 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82365 Form R0418
Woodhaven-Brownstown School District 24821 HALL RD WOODHAVEN, MI 48183
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,456,363.74 4,808,810.10 4,808,810.10
2016-2017 Fixed Carry Forward 123,061.31 94,306.94 94,306.94
Total Indirect Costs 1,333,302.43 4,714,503.16 4,714,503.16
2016-2017 Direct Costs 47,736,663.75 46,160,519.77 46,160,519.77
2018-2019 Rate 2.79* 10.21* 10.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 57,437,199.45 53,313,297.30 53,313,297.30
Indirect costs based on rate ** 1,602,497.86 5,443,287.65 5,443,287.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,497,485.00 5,487,028.15 5,487,028.15
2016-2017 Fixed Carry Forward 123,061.31 94,306.94 94,306.94
Total Indirect Costs 1,374,423.69 5,392,721.21 5,392,721.21
Over/(Under) Recovery 228,074.17 50,566.44 50,566.44
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,497,485.00 5,487,028.15 5,487,028.15
2020-2021 Fixed Carry Forward 228,074.17 50,566.44 50,566.44 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,269,410.83 5,436,461.71 5,436,461.71 (Numerator)
Direct Costs 57,437,199.45 53,313,297.30 53,313,297.30
Rate for 2020-2021 ** 2.21* 10.20* 10.20**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 778 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82390 Form R0418
Northville Public Schools 405 W MAIN ST NORTHVILLE, MI 48167
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,997,871.65 9,042,988.92 9,042,988.92
2016-2017 Fixed Carry Forward 132,068.63 2,134,755.13 2,134,217.88
Total Indirect Costs 1,865,803.02 6,908,233.79 6,908,771.04
2016-2017 Direct Costs 86,120,164.11 79,075,046.84 79,075,046.84
2018-2019 Rate 2.17* 8.74* 8.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 85,962,396.04 78,249,667.74 78,249,667.74
Indirect costs based on rate ** 1,865,383.99 6,839,020.96 6,839,020.96 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 2,688,147.77 10,278,910.73 10,278,910.73
2016-2017 Fixed Carry Forward 132,068.63 2,134,755.13 2,134,217.88
Total Indirect Costs 2,556,079.14 8,144,155.60 8,144,692.85
Over/(Under) Recovery -690,695.15 -1,305,134.64 -1,305,671.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 2,688,147.77 10,278,910.73 10,278,910.73
2020-2021 Fixed Carry Forward -690,695.15 -1,305,134.64 -1,305,671.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,378,842.92 11,584,045.37 11,584,582.62 (Numerator)
Direct Costs 85,962,396.04 78,249,667.74 78,249,667.74
Rate for 2020-2021 ** 3.93* 14.80* 14.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 779 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82400 Form R0418
Riverview Community School District 13425 COLVIN ST RIVERVIEW, MI 48193
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,116,435.38 4,096,516.21 4,096,516.21
2016-2017 Fixed Carry Forward 6,746.42 0.00 -128,298.79
Total Indirect Costs 1,109,688.96 4,096,516.21 4,224,815.00
2016-2017 Direct Costs 25,355,173.57 22,375,092.74 22,375,092.74
2018-2019 Rate 4.38* 18.31* 18.88**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 27,825,092.95 24,427,091.98 24,427,091.98
Indirect costs based on rate ** 1,218,739.07 3,664,063.80 4,611,834.97 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,024,883.39 4,422,884.36 4,422,884.36
2016-2017 Fixed Carry Forward 6,746.42 0.00 -128,298.79
Total Indirect Costs 1,018,136.97 4,422,884.36 4,551,183.15
Over/(Under) Recovery 200,602.10 0.00 60,651.82
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,024,883.39 4,422,884.36 4,422,884.36
2020-2021 Fixed Carry Forward 200,602.10 0.00 60,651.82 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 824,281.29 4,422,884.36 4,362,232.54 (Numerator)
Direct Costs 27,825,092.95 24,427,091.98 24,427,091.98
Rate for 2020-2021 ** 2.96* 18.11* 17.86**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 780 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82405 Form R0418
Southgate Community School District 13940 LEROY ST SOUTHGATE, MI 48195
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,541,376.01 4,630,356.06 4,630,356.06
2016-2017 Fixed Carry Forward 301,245.35 197,320.26 197,120.64
Total Indirect Costs 1,240,130.66 4,433,035.80 4,433,235.42
2016-2017 Direct Costs 42,553,275.42 39,289,949.34 39,289,949.34
2018-2019 Rate 2.91* 11.28* 11.28**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 41,279,591.48 39,314,184.44 39,314,184.44
Indirect costs based on rate ** 1,201,236.11 4,434,640.00 4,434,640.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,457,563.40 4,408,103.53 4,408,103.53
2016-2017 Fixed Carry Forward 301,245.35 197,320.26 197,120.64
Total Indirect Costs 1,156,318.05 4,210,783.27 4,210,982.89
Over/(Under) Recovery 44,918.06 223,856.73 223,657.11
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,457,563.40 4,408,103.53 4,408,103.53
2020-2021 Fixed Carry Forward 44,918.06 223,856.73 223,657.11 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,412,645.34 4,184,246.80 4,184,446.42 (Numerator)
Direct Costs 41,279,591.48 39,314,184.44 39,314,184.44
Rate for 2020-2021 ** 3.42* 10.64* 10.64**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 781 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82430 Form R0418
Van Buren Public Schools 555 WEST COLUMBIA AVE BELLEVILLE, MI 48111
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 714,373.89 6,101,274.06 6,101,274.06
2016-2017 Fixed Carry Forward 192,381.18 185,896.55 178,223.64
Total Indirect Costs 521,992.71 5,915,377.51 5,923,050.42
2016-2017 Direct Costs 47,726,393.73 42,167,475.57 42,167,475.57
2018-2019 Rate 1.09* 14.03* 14.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 51,705,956.45 45,665,587.24 45,665,587.24
Indirect costs based on rate ** 563,594.93 6,406,881.89 6,416,015.01 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,253,991.61 7,127,360.82 7,127,360.82
2016-2017 Fixed Carry Forward 192,381.18 185,896.55 178,223.64
Total Indirect Costs 1,061,610.43 6,941,464.27 6,949,137.18
Over/(Under) Recovery -498,015.50 -534,582.38 -533,122.17
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,253,991.61 7,127,360.82 7,127,360.82
2020-2021 Fixed Carry Forward -498,015.50 -534,582.38 -533,122.17 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,752,007.11 7,661,943.20 7,660,482.99 (Numerator)
Direct Costs 51,705,956.45 45,665,587.24 45,665,587.24
Rate for 2020-2021 ** 3.39* 16.78* 16.78**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 782 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82700 Form R0418
Detroit Achievement Academy 7000 Outer Drive Detroit, MI 48235
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 10,396.67 113,125.51 113,125.51
2016-2017 Fixed Carry Forward 1,790.11 14,502.28 14,502.28
Total Indirect Costs 8,606.56 98,623.23 98,623.23
2016-2017 Direct Costs 1,078,476.47 975,747.63 975,747.63
2018-2019 Rate 0.80* 10.11* 10.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,848,163.86 2,561,487.30 2,561,487.30
Indirect costs based on rate ** 22,785.31 258,966.37 258,966.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 96,053.45 382,730.01 382,730.01
2016-2017 Fixed Carry Forward 1,790.11 14,502.28 14,502.28
Total Indirect Costs 94,263.34 368,227.73 368,227.73
Over/(Under) Recovery -71,478.03 -109,261.36 -109,261.36
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 96,053.45 382,730.01 382,730.01
2020-2021 Fixed Carry Forward -71,478.03 -109,261.36 -109,261.36 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 167,531.48 491,991.37 491,991.37 (Numerator)
Direct Costs 2,848,163.86 2,561,487.30 2,561,487.30
Rate for 2020-2021 ** 5.88* 19.21* 19.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 783 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82701 Form R0418
University Preparatory Science and Math (PSAD) 5100 JOHN R ST DETROIT, MI 48202
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,428,098.71 3,346,510.56 3,346,510.56
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 1,428,098.71 3,346,510.56 3,346,510.56
2016-2017 Direct Costs 11,755,549.86 9,837,138.01 9,837,138.01
2018-2019 Rate 12.15* 34.02* 34.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 12,379,635.91 10,626,155.80 10,626,155.80
Indirect costs based on rate ** 1,504,125.76 1,593,923.37 2,656,538.95 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,417,278.20 3,170,758.31 3,170,758.31
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 1,417,278.20 3,170,758.31 3,170,758.31
Over/(Under) Recovery 86,847.56 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,417,278.20 3,170,758.31 3,170,758.31
2020-2021 Fixed Carry Forward 86,847.56 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,330,430.64 3,170,758.31 3,170,758.31 (Numerator)
Direct Costs 12,379,635.91 10,626,155.80 10,626,155.80
Rate for 2020-2021 ** 10.75* 29.84* 29.84**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 784 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82702 Form R0418
University Preparatory Academy (PSAD) P. O. Box 2339 DETROIT, MI 48202
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,775,621.59 3,244,665.95 3,244,665.95
2016-2017 Fixed Carry Forward 226,114.23 0.00 0.00
Total Indirect Costs 1,549,507.36 3,244,665.95 3,244,665.95
2016-2017 Direct Costs 15,638,025.88 14,168,981.52 14,168,981.52
2018-2019 Rate 9.91* 22.90* 22.90**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 17,090,438.74 15,081,830.38 15,081,830.38
Indirect costs based on rate ** 1,693,662.48 2,262,274.56 3,453,739.16 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,907,364.31 3,915,972.67 3,915,972.67
2016-2017 Fixed Carry Forward 226,114.23 0.00 0.00
Total Indirect Costs 1,681,250.08 3,915,972.67 3,915,972.67
Over/(Under) Recovery 12,412.40 0.00 -462,233.51
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,907,364.31 3,915,972.67 3,915,972.67
2020-2021 Fixed Carry Forward 12,412.40 0.00 -462,233.51 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,894,951.91 3,915,972.67 4,378,206.18 (Numerator)
Direct Costs 17,090,438.74 15,081,830.38 15,081,830.38
Rate for 2020-2021 ** 11.09* 25.96* 29.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 785 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82703 Form R0418
University Preparatory Art & Design 485 W MILWAUKEE ST DETROIT, MI 48202
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 431,799.42 1,971,414.12 1,971,414.12
2016-2017 Fixed Carry Forward 0.00 0.00 349,735.46
Total Indirect Costs 431,799.42 1,971,414.12 1,621,678.66
2016-2017 Direct Costs 10,824,213.01 9,284,598.31 9,284,598.31
2018-2019 Rate 3.99* 21.23* 17.47**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,455,336.73 10,119,961.71 10,119,961.71
Indirect costs based on rate ** 457,067.94 1,517,994.26 1,767,957.31 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 809,038.19 2,144,413.21 2,144,413.21
2016-2017 Fixed Carry Forward 0.00 0.00 349,735.46
Total Indirect Costs 809,038.19 2,144,413.21 1,794,677.75
Over/(Under) Recovery -351,970.25 0.00 -26,720.44
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 809,038.19 2,144,413.21 2,144,413.21
2020-2021 Fixed Carry Forward -351,970.25 0.00 -26,720.44 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,161,008.44 2,144,413.21 2,171,133.65 (Numerator)
Direct Costs 11,455,336.73 10,119,961.71 10,119,961.71
Rate for 2020-2021 ** 10.14* 21.19* 21.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 786 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82704 Form R0418
Detroit Public Safety Academy 1250 ROSA PARKS BLVD DETROIT, MI 48216
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 127,629.72 775,321.00 775,321.00
2016-2017 Fixed Carry Forward -14,871.89 0.00 0.00
Total Indirect Costs 142,501.61 775,321.00 775,321.00
2016-2017 Direct Costs 2,710,524.79 2,062,833.51 2,062,833.51
2018-2019 Rate 5.26* 37.59* 37.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,856,630.18 2,243,048.06 2,243,048.06
Indirect costs based on rate ** 150,258.75 336,457.21 560,762.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 119,718.49 733,300.61 733,300.61
2016-2017 Fixed Carry Forward -14,871.89 0.00 0.00
Total Indirect Costs 134,590.38 733,300.61 733,300.61
Over/(Under) Recovery 15,668.37 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 119,718.49 733,300.61 733,300.61
2020-2021 Fixed Carry Forward 15,668.37 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 104,050.12 733,300.61 733,300.61 (Numerator)
Direct Costs 2,856,630.18 2,243,048.06 2,243,048.06
Rate for 2020-2021 ** 3.64* 32.69* 32.69**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 787 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82705 Form R0418
Branch Line School 16360 HUBBARD ST LIVONIA, MI 48154
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 22,822.78 96,472.77 96,472.77
2016-2017 Fixed Carry Forward -2,837.04 -12,834.54 -12,834.54
Total Indirect Costs 25,659.82 109,307.31 109,307.31
2016-2017 Direct Costs 916,777.29 843,127.30 843,127.30
2018-2019 Rate 2.80* 12.96* 12.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,045,404.76 968,667.41 968,667.41
Indirect costs based on rate ** 29,271.33 125,539.30 125,539.30 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,500.14 83,237.49 83,237.49
2016-2017 Fixed Carry Forward -2,837.04 -12,834.54 -12,834.54
Total Indirect Costs 9,337.18 96,072.03 96,072.03
Over/(Under) Recovery 19,934.15 29,467.27 29,467.27
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,500.14 83,237.49 83,237.49
2020-2021 Fixed Carry Forward 19,934.15 29,467.27 29,467.27 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -13,434.01 53,770.22 53,770.22 (Numerator)
Direct Costs 1,045,404.76 968,667.41 968,667.41
Rate for 2020-2021 ** 0.00* 5.55* 5.55**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 788 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82706 Form R0418
The James and Grace Lee Boggs School 4141 MITCHELL ST DETROIT, MI 48207
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 108,492.85 227,487.68 227,487.68
2016-2017 Fixed Carry Forward 11,971.78 0.00 0.00
Total Indirect Costs 96,521.07 227,487.68 227,487.68
2016-2017 Direct Costs 1,026,978.92 907,984.09 907,984.09
2018-2019 Rate 9.40* 25.05* 25.05**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,260,278.59 1,129,377.86 1,129,377.86
Indirect costs based on rate ** 118,466.19 169,406.68 282,344.47 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 131,986.99 262,887.72 262,887.72
2016-2017 Fixed Carry Forward 11,971.78 0.00 0.00
Total Indirect Costs 120,015.21 262,887.72 262,887.72
Over/(Under) Recovery -1,549.02 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 131,986.99 262,887.72 262,887.72
2020-2021 Fixed Carry Forward -1,549.02 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 133,536.01 262,887.72 262,887.72 (Numerator)
Direct Costs 1,260,278.59 1,129,377.86 1,129,377.86
Rate for 2020-2021 ** 10.60* 23.28* 23.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 789 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82710 Form R0418
WAY Michigan 407 E FORT ST DETROIT, MI 48226
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 50,341.45 122,604.45 122,604.45
2016-2017 Fixed Carry Forward 27,160.47 -1,390.19 -1,390.19
Total Indirect Costs 23,180.98 123,994.64 123,994.64
2016-2017 Direct Costs 947,456.24 875,193.24 875,193.24
2018-2019 Rate 2.45* 14.17* 14.17**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,703,761.22 1,637,830.46 1,637,830.46
Indirect costs based on rate ** 41,742.15 232,080.58 232,080.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 81,542.23 147,472.99 147,472.99
2016-2017 Fixed Carry Forward 27,160.47 -1,390.19 -1,390.19
Total Indirect Costs 54,381.76 148,863.18 148,863.18
Over/(Under) Recovery -12,639.61 83,217.40 83,217.40
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 81,542.23 147,472.99 147,472.99
2020-2021 Fixed Carry Forward -12,639.61 83,217.40 83,217.40 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 94,181.84 64,255.59 64,255.59 (Numerator)
Direct Costs 1,703,761.22 1,637,830.46 1,637,830.46
Rate for 2020-2021 ** 5.53* 3.92* 3.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 790 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82711 Form R0418
Canton Preparatory High School 46610 CHERRY HILL RD CANTON, MI 48187
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 56,998.87 1,338,901.45 1,338,901.45
2016-2017 Fixed Carry Forward 39,710.37 0.00 0.00
Total Indirect Costs 17,288.50 1,338,901.45 1,338,901.45
2016-2017 Direct Costs 4,115,287.01 2,833,384.43 2,833,384.43
2018-2019 Rate 0.42* 47.25* 47.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,780,916.85 2,490,771.27 2,490,771.27
Indirect costs based on rate ** 15,879.85 373,615.69 622,692.82 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 70,322.79 1,360,468.37 1,360,468.37
2016-2017 Fixed Carry Forward 39,710.37 0.00 0.00
Total Indirect Costs 30,612.42 1,360,468.37 1,360,468.37
Over/(Under) Recovery -14,732.57 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 70,322.79 1,360,468.37 1,360,468.37
2020-2021 Fixed Carry Forward -14,732.57 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 85,055.36 1,360,468.37 1,360,468.37 (Numerator)
Direct Costs 3,780,916.85 2,490,771.27 2,490,771.27
Rate for 2020-2021 ** 2.25* 54.62* 54.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 791 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82713 Form R0418
New Paradigm College Prep 4001 29TH ST DETROIT, MI 48210
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 55,704.08 353,097.01 353,097.01
2016-2017 Fixed Carry Forward -33,928.62 0.00 0.00
Total Indirect Costs 89,632.70 353,097.01 353,097.01
2016-2017 Direct Costs 1,258,696.99 961,304.06 961,304.06
2018-2019 Rate 7.12* 36.73* 36.73**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,297,562.28 1,017,154.31 1,017,154.31
Indirect costs based on rate ** 92,386.43 152,573.15 254,288.58 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 58,824.81 339,232.78 339,232.78
2016-2017 Fixed Carry Forward -33,928.62 0.00 0.00
Total Indirect Costs 92,753.43 339,232.78 339,232.78
Over/(Under) Recovery -367.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 58,824.81 339,232.78 339,232.78
2020-2021 Fixed Carry Forward -367.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 59,191.81 339,232.78 339,232.78 (Numerator)
Direct Costs 1,297,562.28 1,017,154.31 1,017,154.31
Rate for 2020-2021 ** 4.56* 33.35* 33.35**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 792 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82716 Form R0418
Vista Meadows Academy 20651 WEST WARREN ST DEARBORN HEIGHTS, MI 48127
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 47,489.00 158,617.00 158,617.00
2016-2017 Fixed Carry Forward -11,318.50 -38,432.66 -38,432.66
Total Indirect Costs 58,807.50 197,049.66 197,049.66
2016-2017 Direct Costs 952,755.00 841,627.00 841,627.00
2018-2019 Rate 6.17* 23.41* 23.41**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,107,583.00 1,005,275.00 1,005,275.00
Indirect costs based on rate ** 68,337.87 150,791.25 235,334.88 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 26,306.00 128,614.00 128,614.00
2016-2017 Fixed Carry Forward -11,318.50 -38,432.66 -38,432.66
Total Indirect Costs 37,624.50 167,046.66 167,046.66
Over/(Under) Recovery 30,713.37 0.00 68,288.22
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 26,306.00 128,614.00 128,614.00
2020-2021 Fixed Carry Forward 30,713.37 0.00 68,288.22 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -4,407.37 128,614.00 60,325.78 (Numerator)
Direct Costs 1,107,583.00 1,005,275.00 1,005,275.00
Rate for 2020-2021 ** 0.00* 12.79* 6.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 793 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82717 Form R0418
Achieve Charter Academy 3250 DENTON RD CANTON, MI 48188
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 471,673.00 1,862,640.00 1,862,640.00
2016-2017 Fixed Carry Forward -135,706.79 0.00 0.00
Total Indirect Costs 607,379.79 1,862,640.00 1,862,640.00
2016-2017 Direct Costs 5,754,773.00 4,363,806.00 4,363,806.00
2018-2019 Rate 10.55* 42.68* 42.68**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,073,956.00 4,679,054.00 4,679,054.00
Indirect costs based on rate ** 640,802.36 701,858.10 1,169,763.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 458,967.00 1,853,869.00 1,853,869.00
2016-2017 Fixed Carry Forward -135,706.79 0.00 0.00
Total Indirect Costs 594,673.79 1,853,869.00 1,853,869.00
Over/(Under) Recovery 46,128.57 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 458,967.00 1,853,869.00 1,853,869.00
2020-2021 Fixed Carry Forward 46,128.57 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 412,838.43 1,853,869.00 1,853,869.00 (Numerator)
Direct Costs 6,073,956.00 4,679,054.00 4,679,054.00
Rate for 2020-2021 ** 6.80* 39.62* 39.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 794 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82718 Form R0418
Quest Charter Academy 24745 VAN BORN RD TAYLOR, MI 48180
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 429,273.00 1,803,636.00 1,803,636.00
2016-2017 Fixed Carry Forward -117,355.03 0.00 0.00
Total Indirect Costs 546,628.03 1,803,636.00 1,803,636.00
2016-2017 Direct Costs 6,594,949.00 5,220,586.00 5,220,586.00
2018-2019 Rate 8.29* 34.55* 34.55**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,048,337.00 5,600,089.00 5,600,089.00
Indirect costs based on rate ** 584,307.14 840,013.35 1,400,022.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 444,139.00 1,892,387.00 1,892,387.00
2016-2017 Fixed Carry Forward -117,355.03 0.00 0.00
Total Indirect Costs 561,494.03 1,892,387.00 1,892,387.00
Over/(Under) Recovery 22,813.11 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 444,139.00 1,892,387.00 1,892,387.00
2020-2021 Fixed Carry Forward 22,813.11 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 421,325.89 1,892,387.00 1,892,387.00 (Numerator)
Direct Costs 7,048,337.00 5,600,089.00 5,600,089.00
Rate for 2020-2021 ** 5.98* 33.79* 33.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 795 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82719 Form R0418
Washington-Parks Academy 11685 Appleton Redford, MI 48239
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 213,777.26 2,786,254.67 2,786,254.67
2016-2017 Fixed Carry Forward -40,574.59 0.00 0.00
Total Indirect Costs 254,351.85 2,786,254.67 2,786,254.67
2016-2017 Direct Costs 13,075,250.66 10,502,773.25 10,502,773.25
2018-2019 Rate 1.95* 26.53* 26.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 14,904,321.70 12,256,882.02 12,256,882.02
Indirect costs based on rate ** 290,634.27 1,838,532.30 3,064,220.51 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 225,445.42 2,872,885.10 2,872,885.10
2016-2017 Fixed Carry Forward -40,574.59 0.00 0.00
Total Indirect Costs 266,020.01 2,872,885.10 2,872,885.10
Over/(Under) Recovery 24,614.26 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 225,445.42 2,872,885.10 2,872,885.10
2020-2021 Fixed Carry Forward 24,614.26 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 200,831.16 2,872,885.10 2,872,885.10 (Numerator)
Direct Costs 14,904,321.70 12,256,882.02 12,256,882.02
Rate for 2020-2021 ** 1.35* 23.44* 23.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 796 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82722 Form R0418
Detroit Leadership Academy 13550 Virgil Detroit, MI 48223
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 177,832.00 1,276,102.00 1,276,102.00
2016-2017 Fixed Carry Forward 118,716.79 0.00 0.00
Total Indirect Costs 59,115.21 1,276,102.00 1,276,102.00
2016-2017 Direct Costs 6,593,199.01 5,494,929.01 5,494,929.01
2018-2019 Rate 0.90* 23.22* 23.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,134,338.60 6,990,897.10 6,990,897.10
Indirect costs based on rate ** 73,209.05 1,048,634.57 1,623,286.31 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 153,959.26 1,297,400.76 1,297,400.76
2016-2017 Fixed Carry Forward 118,716.79 0.00 0.00
Total Indirect Costs 35,242.47 1,297,400.76 1,297,400.76
Over/(Under) Recovery 37,966.58 0.00 325,885.55
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 153,959.26 1,297,400.76 1,297,400.76
2020-2021 Fixed Carry Forward 37,966.58 0.00 325,885.55 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 115,992.68 1,297,400.76 971,515.21 (Numerator)
Direct Costs 8,134,338.60 6,990,897.10 6,990,897.10
Rate for 2020-2021 ** 1.43* 18.56* 13.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 797 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82723 Form R0418
Legacy Charter Academy 4900 E HILDALE ST DETROIT, MI 48234
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 499,065.00 1,945,369.00 1,945,369.00
2016-2017 Fixed Carry Forward -88,539.54 0.00 0.00
Total Indirect Costs 587,604.54 1,945,369.00 1,945,369.00
2016-2017 Direct Costs 7,169,713.00 5,723,409.00 5,723,409.00
2018-2019 Rate 8.20* 33.99* 33.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,318,830.00 5,813,306.00 5,813,306.00
Indirect costs based on rate ** 600,144.06 871,995.90 1,453,326.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 376,248.00 1,881,772.00 1,881,772.00
2016-2017 Fixed Carry Forward -88,539.54 0.00 0.00
Total Indirect Costs 464,787.54 1,881,772.00 1,881,772.00
Over/(Under) Recovery 135,356.52 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 376,248.00 1,881,772.00 1,881,772.00
2020-2021 Fixed Carry Forward 135,356.52 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 240,891.48 1,881,772.00 1,881,772.00 (Numerator)
Direct Costs 7,318,830.00 5,813,306.00 5,813,306.00
Rate for 2020-2021 ** 3.29* 32.37* 32.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 798 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82724 Form R0418
University Yes Academy P. O. Box 2716 Detroit, MI 48202
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 158,969.28 715,600.18 715,600.18
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 158,969.28 715,600.18 715,600.18
2016-2017 Direct Costs 4,598,834.05 4,042,203.15 4,042,203.15
2018-2019 Rate 3.46* 17.70* 17.70**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,872,092.16 4,000,831.03 4,000,831.03
Indirect costs based on rate ** 168,574.39 600,124.65 708,147.09 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 226,397.04 1,097,658.17 1,097,658.17
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 226,397.04 1,097,658.17 1,097,658.17
Over/(Under) Recovery -57,822.65 0.00 -389,511.08
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 226,397.04 1,097,658.17 1,097,658.17
2020-2021 Fixed Carry Forward -57,822.65 0.00 -389,511.08 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 284,219.69 1,097,658.17 1,487,169.25 (Numerator)
Direct Costs 4,872,092.16 4,000,831.03 4,000,831.03
Rate for 2020-2021 ** 5.83* 27.44* 37.17**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 799 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82725 Form R0418
Global Heights Academy 23713 Joy Road Dearborn Heights, MI 48127
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 235,794.88 673,591.28 673,591.28
2016-2017 Fixed Carry Forward -11,004.63 0.00 0.00
Total Indirect Costs 246,799.51 673,591.28 673,591.28
2016-2017 Direct Costs 2,286,777.76 1,848,981.36 1,848,981.36
2018-2019 Rate 10.79* 36.43* 36.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,690,782.12 2,217,843.07 2,217,843.07
Indirect costs based on rate ** 290,335.39 332,676.46 554,460.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 259,616.76 732,555.81 732,555.81
2016-2017 Fixed Carry Forward -11,004.63 0.00 0.00
Total Indirect Costs 270,621.39 732,555.81 732,555.81
Over/(Under) Recovery 19,714.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 259,616.76 732,555.81 732,555.81
2020-2021 Fixed Carry Forward 19,714.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 239,902.76 732,555.81 732,555.81 (Numerator)
Direct Costs 2,690,782.12 2,217,843.07 2,217,843.07
Rate for 2020-2021 ** 8.92* 33.03* 33.03**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 800 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82727 Form R0418
Regent Park Scholars Charter Academy 15865 East Seven Mile Road Detroit, MI 48205
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 235,431.00 1,783,307.00 1,783,307.00
2016-2017 Fixed Carry Forward -15,899.71 0.00 0.00
Total Indirect Costs 251,330.71 1,783,307.00 1,783,307.00
2016-2017 Direct Costs 7,206,499.00 5,658,623.00 5,658,623.00
2018-2019 Rate 3.49* 31.51* 31.51**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,402,287.00 5,835,398.00 5,835,398.00
Indirect costs based on rate ** 258,339.82 875,309.70 1,458,849.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 258,776.00 1,825,665.00 1,825,665.00
2016-2017 Fixed Carry Forward -15,899.71 0.00 0.00
Total Indirect Costs 274,675.71 1,825,665.00 1,825,665.00
Over/(Under) Recovery -16,335.89 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 258,776.00 1,825,665.00 1,825,665.00
2020-2021 Fixed Carry Forward -16,335.89 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 275,111.89 1,825,665.00 1,825,665.00 (Numerator)
Direct Costs 7,402,287.00 5,835,398.00 5,835,398.00
Rate for 2020-2021 ** 3.72* 31.29* 31.29**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 801 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82728 Form R0418
Jalen Rose Leadership Academy 15000 Trojan Street Detroit, MI 48235
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 130,086.37 638,696.04 638,696.04
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 130,086.37 638,696.04 638,696.04
2016-2017 Direct Costs 3,560,709.36 3,052,099.69 3,052,099.69
2018-2019 Rate 3.65* 20.93* 20.93**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,600,335.95 3,293,010.23 3,293,010.23
Indirect costs based on rate ** 131,412.26 493,951.53 689,227.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 570,429.80 877,755.52 877,755.52
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 570,429.80 877,755.52 877,755.52
Over/(Under) Recovery -439,017.54 0.00 -188,528.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 570,429.80 877,755.52 877,755.52
2020-2021 Fixed Carry Forward -439,017.54 0.00 -188,528.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,009,447.34 877,755.52 1,066,284.00 (Numerator)
Direct Costs 3,600,335.95 3,293,010.23 3,293,010.23
Rate for 2020-2021 ** 28.04* 26.66* 32.38**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 802 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82729 Form R0418
South Canton Scholars Charter Academy 3085 South Canton Center Road Canton, MI 48188
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 334,482.00 2,110,832.00 2,110,832.00
2016-2017 Fixed Carry Forward -101,850.54 0.00 0.00
Total Indirect Costs 436,332.54 2,110,832.00 2,110,832.00
2016-2017 Direct Costs 6,170,374.00 4,394,024.00 4,394,024.00
2018-2019 Rate 7.07* 48.04* 48.04**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,557,844.00 4,717,502.00 4,717,502.00
Indirect costs based on rate ** 463,639.57 707,625.30 1,179,375.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 341,256.00 2,181,598.00 2,181,598.00
2016-2017 Fixed Carry Forward -101,850.54 0.00 0.00
Total Indirect Costs 443,106.54 2,181,598.00 2,181,598.00
Over/(Under) Recovery 20,533.03 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 341,256.00 2,181,598.00 2,181,598.00
2020-2021 Fixed Carry Forward 20,533.03 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 320,722.97 2,181,598.00 2,181,598.00 (Numerator)
Direct Costs 6,557,844.00 4,717,502.00 4,717,502.00
Rate for 2020-2021 ** 4.89* 46.24* 46.24**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 803 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82730 Form R0418
American International Academy 300 Henry Ruff Road Westland, MI 48186
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 161,066.21 750,617.03 750,617.03
2016-2017 Fixed Carry Forward -10,759.43 0.00 0.00
Total Indirect Costs 171,825.64 750,617.03 750,617.03
2016-2017 Direct Costs 3,748,913.79 3,159,362.97 3,159,362.97
2018-2019 Rate 4.58* 23.76* 23.76**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,876,073.73 4,813,503.58 4,813,503.58
Indirect costs based on rate ** 269,124.18 722,025.54 1,143,688.45 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 222,823.18 1,285,393.33 1,285,393.33
2016-2017 Fixed Carry Forward -10,759.43 0.00 0.00
Total Indirect Costs 233,582.61 1,285,393.33 1,285,393.33
Over/(Under) Recovery 35,541.57 0.00 -141,704.88
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 222,823.18 1,285,393.33 1,285,393.33
2020-2021 Fixed Carry Forward 35,541.57 0.00 -141,704.88 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 187,281.61 1,285,393.33 1,427,098.21 (Numerator)
Direct Costs 5,876,073.73 4,813,503.58 4,813,503.58
Rate for 2020-2021 ** 3.19* 26.70* 29.65**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 804 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82735 Form R0418
New Paradigm Glazer-Loving Academy 1000 LYNN ST DETROIT, MI 48211
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 171,943.35 784,184.45 784,184.45
2016-2017 Fixed Carry Forward -52,945.15 0.00 0.00
Total Indirect Costs 224,888.50 784,184.45 784,184.45
2016-2017 Direct Costs 3,490,406.24 2,878,165.14 2,878,165.14
2018-2019 Rate 6.44* 27.25* 27.25**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,256,788.72 2,712,498.49 2,712,498.49
Indirect costs based on rate ** 209,737.19 406,874.77 678,124.62 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 206,689.20 750,979.43 750,979.43
2016-2017 Fixed Carry Forward -52,945.15 0.00 0.00
Total Indirect Costs 259,634.35 750,979.43 750,979.43
Over/(Under) Recovery -49,897.16 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 206,689.20 750,979.43 750,979.43
2020-2021 Fixed Carry Forward -49,897.16 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 256,586.36 750,979.43 750,979.43 (Numerator)
Direct Costs 3,256,788.72 2,712,498.49 2,712,498.49
Rate for 2020-2021 ** 7.88* 27.69* 27.69**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 805 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82737 Form R0418
Pathways Academy 11340 E JEFFERSON AVE DETROIT, MI 48214
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 80,333.85 383,849.44 383,849.44
2016-2017 Fixed Carry Forward -13,626.20 0.00 -57,064.90
Total Indirect Costs 93,960.05 383,849.44 440,914.34
2016-2017 Direct Costs 1,858,151.83 1,554,636.24 1,554,636.24
2018-2019 Rate 5.06* 24.69* 28.36**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,190,433.15 1,905,360.52 1,905,360.52
Indirect costs based on rate ** 110,835.92 285,804.08 476,340.13 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 68,618.81 353,691.44 353,691.44
2016-2017 Fixed Carry Forward -13,626.20 0.00 -57,064.90
Total Indirect Costs 82,245.01 353,691.44 410,756.34
Over/(Under) Recovery 28,590.91 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 68,618.81 353,691.44 353,691.44
2020-2021 Fixed Carry Forward 28,590.91 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 40,027.90 353,691.44 353,691.44 (Numerator)
Direct Costs 2,190,433.15 1,905,360.52 1,905,360.52
Rate for 2020-2021 ** 1.83* 18.56* 18.56**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 806 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82739 Form R0418
Detroit Innovation Academy 18211 PLYMOUTH RD DETROIT, MI 48228
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 91,296.00 547,072.44 547,072.44
2016-2017 Fixed Carry Forward 50,682.47 0.00 132,692.00
Total Indirect Costs 40,613.53 547,072.44 414,380.44
2016-2017 Direct Costs 3,296,413.46 2,840,637.02 2,840,637.02
2018-2019 Rate 1.23* 19.26* 14.59**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,993,268.00 3,415,940.00 3,415,940.00
Indirect costs based on rate ** 49,117.20 512,391.00 498,385.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 158,957.00 736,285.00 736,285.00
2016-2017 Fixed Carry Forward 50,682.47 0.00 132,692.00
Total Indirect Costs 108,274.53 736,285.00 603,593.00
Over/(Under) Recovery -59,157.33 0.00 -105,207.35
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 158,957.00 736,285.00 736,285.00
2020-2021 Fixed Carry Forward -59,157.33 0.00 -105,207.35 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 218,114.33 736,285.00 841,492.35 (Numerator)
Direct Costs 3,993,268.00 3,415,940.00 3,415,940.00
Rate for 2020-2021 ** 5.46* 21.55* 24.63**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 807 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82741 Form R0418
Cornerstone Health and Technology School 17351 Southfield Road Detroit, MI 48235
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 98,110.72 963,717.10 963,717.10
2016-2017 Fixed Carry Forward 14,189.04 0.00 0.00
Total Indirect Costs 83,921.68 963,717.10 963,717.10
2016-2017 Direct Costs 4,808,486.75 3,942,880.37 3,942,880.37
2018-2019 Rate 1.75* 24.44* 24.44**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,165,207.56 5,144,280.82 5,144,280.82
Indirect costs based on rate ** 107,891.13 771,642.12 1,257,262.23 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 125,395.01 1,146,321.75 1,146,321.75
2016-2017 Fixed Carry Forward 14,189.04 0.00 0.00
Total Indirect Costs 111,205.97 1,146,321.75 1,146,321.75
Over/(Under) Recovery -3,314.84 0.00 110,940.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 125,395.01 1,146,321.75 1,146,321.75
2020-2021 Fixed Carry Forward -3,314.84 0.00 110,940.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 128,709.85 1,146,321.75 1,035,381.27 (Numerator)
Direct Costs 6,165,207.56 5,144,280.82 5,144,280.82
Rate for 2020-2021 ** 2.09* 22.28* 20.13**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 808 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82742 Form R0418
Madison-Carver Academy 19900 MCINTYRE ST DETROIT, MI 48219
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 98,613.08 1,069,425.21 1,069,425.21
2016-2017 Fixed Carry Forward -12,818.60 0.00 0.00
Total Indirect Costs 111,431.68 1,069,425.21 1,069,425.21
2016-2017 Direct Costs 5,244,352.39 4,273,540.26 4,273,540.26
2018-2019 Rate 2.12* 25.02* 25.02**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,484,288.78 5,304,851.77 5,304,851.77
Indirect costs based on rate ** 137,466.92 795,727.77 1,326,212.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 137,308.26 1,316,745.27 1,316,745.27
2016-2017 Fixed Carry Forward -12,818.60 0.00 0.00
Total Indirect Costs 150,126.86 1,316,745.27 1,316,745.27
Over/(Under) Recovery -12,659.94 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 137,308.26 1,316,745.27 1,316,745.27
2020-2021 Fixed Carry Forward -12,659.94 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 149,968.20 1,316,745.27 1,316,745.27 (Numerator)
Direct Costs 6,484,288.78 5,304,851.77 5,304,851.77
Rate for 2020-2021 ** 2.31* 24.82* 24.82**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 809 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82743 Form R0418
Plymouth Scholars Charter Academy 48484 N. Territorial Road Plymouth, MI 48170
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 479,249.00 2,000,995.00 2,000,995.00
2016-2017 Fixed Carry Forward -130,647.54 0.00 0.00
Total Indirect Costs 609,896.54 2,000,995.00 2,000,995.00
2016-2017 Direct Costs 5,771,361.00 4,249,615.00 4,249,615.00
2018-2019 Rate 10.57* 47.09* 47.09**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,036,858.00 4,480,988.00 4,480,988.00
Indirect costs based on rate ** 638,095.89 672,148.20 1,120,247.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 478,596.00 2,034,466.00 2,034,466.00
2016-2017 Fixed Carry Forward -130,647.54 0.00 0.00
Total Indirect Costs 609,243.54 2,034,466.00 2,034,466.00
Over/(Under) Recovery 28,852.35 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 478,596.00 2,034,466.00 2,034,466.00
2020-2021 Fixed Carry Forward 28,852.35 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 449,743.65 2,034,466.00 2,034,466.00 (Numerator)
Direct Costs 6,036,858.00 4,480,988.00 4,480,988.00
Rate for 2020-2021 ** 7.45* 45.40* 45.40**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 810 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82744 Form R0418
Escuela Avancemos 2635 HOWARD ST DETROIT, MI 48216
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 76,823.04 467,813.16 467,813.16
2016-2017 Fixed Carry Forward 42,570.63 0.00 33,729.07
Total Indirect Costs 34,252.41 467,813.16 434,084.09
2016-2017 Direct Costs 2,538,003.07 2,147,012.95 2,147,012.95
2018-2019 Rate 1.35* 21.79* 20.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,765,207.24 2,394,295.62 2,394,295.62
Indirect costs based on rate ** 37,330.30 359,144.34 484,126.57 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 139,887.60 510,799.22 510,799.22
2016-2017 Fixed Carry Forward 42,570.63 0.00 33,729.07
Total Indirect Costs 97,316.97 510,799.22 477,070.15
Over/(Under) Recovery -59,986.67 0.00 7,056.42
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 139,887.60 510,799.22 510,799.22
2020-2021 Fixed Carry Forward -59,986.67 0.00 7,056.42 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 199,874.27 510,799.22 503,742.80 (Numerator)
Direct Costs 2,765,207.24 2,394,295.62 2,394,295.62
Rate for 2020-2021 ** 7.23* 21.33* 21.04**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 811 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82745 Form R0418
Caniff Liberty Academy 2650 Caniff Street Hamtramck, MI 48212
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 575,884.25 1,345,077.28 1,345,077.28
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 575,884.25 1,345,077.28 1,345,077.28
2016-2017 Direct Costs 3,135,689.60 2,366,496.57 2,366,496.57
2018-2019 Rate 18.37* 56.84* 56.84**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,731,352.22 2,999,581.66 2,999,581.66
Indirect costs based on rate ** 559,702.83 449,937.25 749,895.42 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 707,466.57 1,439,237.13 1,439,237.13
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 707,466.57 1,439,237.13 1,439,237.13
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 707,466.57 1,439,237.13 1,439,237.13
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 707,466.57 1,439,237.13 1,439,237.13 (Numerator)
Direct Costs 3,731,352.22 2,999,581.66 2,999,581.66
Rate for 2020-2021 ** 18.96* 47.98* 47.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 812 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82746 Form R0418
W-A-Y Academy 8701 West Vernor Highway Detroit, MI 48209
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 272,600.62 604,243.99 604,243.99
2016-2017 Fixed Carry Forward 74,222.60 0.00 11,783.98
Total Indirect Costs 198,378.02 604,243.99 592,460.01
2016-2017 Direct Costs 3,833,476.02 3,501,832.65 3,501,832.65
2018-2019 Rate 5.17* 17.26* 16.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,284,227.93 2,818,105.42 2,818,105.42
Indirect costs based on rate ** 169,794.58 422,715.81 476,823.44 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 219,462.33 685,584.84 685,584.84
2016-2017 Fixed Carry Forward 74,222.60 0.00 11,783.98
Total Indirect Costs 145,239.73 685,584.84 673,800.86
Over/(Under) Recovery 24,554.85 0.00 -196,977.42
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 219,462.33 685,584.84 685,584.84
2020-2021 Fixed Carry Forward 24,554.85 0.00 -196,977.42 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 194,907.48 685,584.84 882,562.26 (Numerator)
Direct Costs 3,284,227.93 2,818,105.42 2,818,105.42
Rate for 2020-2021 ** 5.93* 24.33* 31.32**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 813 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82747 Form R0418
MacDowell Preparatory Academy 4201 West Outer Drive Detroit, MI 48226
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 348,210.90 718,587.90 718,587.90
2016-2017 Fixed Carry Forward -235,754.03 0.00 -326,317.91
Total Indirect Costs 583,964.93 718,587.90 1,044,905.81
2016-2017 Direct Costs 2,447,912.39 2,077,535.39 2,077,535.39
2018-2019 Rate 23.86* 34.59* 50.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,823,349.80 2,383,277.24 2,383,277.24
Indirect costs based on rate ** 423,502.47 357,491.59 595,819.31 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 556,128.83 996,201.39 996,201.39
2016-2017 Fixed Carry Forward -235,754.03 0.00 -326,317.91
Total Indirect Costs 791,882.86 996,201.39 1,322,519.30
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 556,128.83 996,201.39 996,201.39
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 556,128.83 996,201.39 996,201.39 (Numerator)
Direct Costs 2,823,349.80 2,383,277.24 2,383,277.24
Rate for 2020-2021 ** 19.70* 41.80* 41.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 814 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82748 Form R0418
Rutherford Winans Academy 16411 Curtis Detroit, MI 48238
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 30,839.00 367,560.00 367,560.00
2016-2017 Fixed Carry Forward 9,325.37 0.00 0.00
Total Indirect Costs 21,513.63 367,560.00 367,560.00
2016-2017 Direct Costs 1,964,444.00 1,627,723.00 1,627,723.00
2018-2019 Rate 1.10* 22.58* 22.58**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,035,369.00 1,806,659.00 1,806,659.00
Indirect costs based on rate ** 22,389.06 270,998.85 407,943.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 67,156.00 295,866.00 295,866.00
2016-2017 Fixed Carry Forward 9,325.37 0.00 0.00
Total Indirect Costs 57,830.63 295,866.00 295,866.00
Over/(Under) Recovery -35,441.57 0.00 112,077.60
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 67,156.00 295,866.00 295,866.00
2020-2021 Fixed Carry Forward -35,441.57 0.00 112,077.60 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 102,597.57 295,866.00 183,788.40 (Numerator)
Direct Costs 2,035,369.00 1,806,659.00 1,806,659.00
Rate for 2020-2021 ** 5.04* 16.38* 10.17**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 815 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82749 Form R0418
Highland Park Public School Academy System 15900 WOODWARD AVE HIGHLAND PARK, MI 48203
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 229,321.04 658,539.52 658,539.52
2016-2017 Fixed Carry Forward -83,202.68 0.00 17,368.73
Total Indirect Costs 312,523.72 658,539.52 641,170.79
2016-2017 Direct Costs 3,736,010.32 3,306,791.84 3,306,791.84
2018-2019 Rate 8.37* 19.91* 19.39**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,639,622.99 3,096,772.02 3,096,772.02
Indirect costs based on rate ** 304,636.44 464,515.80 600,464.09 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 226,914.09 769,765.06 769,765.06
2016-2017 Fixed Carry Forward -83,202.68 0.00 17,368.73
Total Indirect Costs 310,116.77 769,765.06 752,396.33
Over/(Under) Recovery -5,480.33 0.00 -151,932.24
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 226,914.09 769,765.06 769,765.06
2020-2021 Fixed Carry Forward -5,480.33 0.00 -151,932.24 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 232,394.42 769,765.06 921,697.30 (Numerator)
Direct Costs 3,639,622.99 3,096,772.02 3,096,772.02
Rate for 2020-2021 ** 6.39* 24.86* 29.76**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 816 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82751 Form R0418
Michigan Educational Choice Center 20045 JOANN ST DETROIT, MI 48205
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 69,576.00 647,310.00 647,310.00
2016-2017 Fixed Carry Forward 209,203.61 645,751.10 654,752.17
Total Indirect Costs -139,627.61 1,558.90 -7,442.17
2016-2017 Direct Costs 9,920,661.00 9,342,927.00 9,342,927.00
2018-2019 Rate 0.00* 0.02* 0.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,682,704.30 2,393,410.30 2,393,410.30
Indirect costs based on rate ** 0.00 478.68 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 64,122.34 353,416.34 353,416.34
2016-2017 Fixed Carry Forward 209,203.61 645,751.10 654,752.17
Total Indirect Costs -145,081.27 -292,334.76 -301,335.83
Over/(Under) Recovery 0.00 292,813.44 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 64,122.34 353,416.34 353,416.34
2020-2021 Fixed Carry Forward 0.00 292,813.44 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 64,122.34 60,602.90 353,416.34 (Numerator)
Direct Costs 2,682,704.30 2,393,410.30 2,393,410.30
Rate for 2020-2021 ** 2.39* 2.53* 14.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 817 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82752 Form R0418
Capstone Academy Charter School (SDA) 3500 John R Street Detroit, MI 48201
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 183,425.12 183,425.12 183,425.12
2016-2017 Fixed Carry Forward -89,155.64 -89,155.64 -89,155.64
Total Indirect Costs 272,580.76 272,580.76 272,580.76
2016-2017 Direct Costs 1,024,858.66 1,024,858.66 1,024,858.66
2018-2019 Rate 26.60* 26.60* 26.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,611,357.82 1,611,357.82 1,611,357.82
Indirect costs based on rate ** 241,703.67 241,703.67 402,839.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 354,583.09 354,583.09 354,583.09
2016-2017 Fixed Carry Forward -89,155.64 -89,155.64 -89,155.64
Total Indirect Costs 443,738.73 443,738.73 443,738.73
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 354,583.09 354,583.09 354,583.09
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 354,583.09 354,583.09 354,583.09 (Numerator)
Direct Costs 1,611,357.82 1,611,357.82 1,611,357.82
Rate for 2020-2021 ** 22.01* 22.01* 22.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 818 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82754 Form R0418
Tipton Academy 1615 BELTON ST GARDEN CITY, MI 48135
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 47,813.39 954,834.44 954,834.44
2016-2017 Fixed Carry Forward 415,391.24 0.00 -285,437.17
Total Indirect Costs -367,577.85 954,834.44 1,240,271.61
2016-2017 Direct Costs 4,357,522.42 3,450,501.37 3,450,501.37
2018-2019 Rate 0.00* 27.67* 35.94**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,898,779.39 3,896,964.08 3,896,964.08
Indirect costs based on rate ** 0.00 584,544.61 974,241.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 62.00 1,001,877.31 1,001,877.31
2016-2017 Fixed Carry Forward 415,391.24 0.00 -285,437.17
Total Indirect Costs -415,329.24 1,001,877.31 1,287,314.48
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 62.00 1,001,877.31 1,001,877.31
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 62.00 1,001,877.31 1,001,877.31 (Numerator)
Direct Costs 4,898,779.39 3,896,964.08 3,896,964.08
Rate for 2020-2021 ** 0.00* 25.71* 25.71**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 819 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82756 Form R0418
Taylor Preparatory High School 9540 TELEGRAPH RD TAYLOR, MI 48180
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 108,198.88 660,799.73 660,799.73
2016-2017 Fixed Carry Forward -13,973.69 0.00 0.00
Total Indirect Costs 122,172.57 660,799.73 660,799.73
2016-2017 Direct Costs 3,438,875.61 2,886,274.76 2,886,274.76
2018-2019 Rate 3.55* 22.89* 22.89**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,926,646.96 3,415,945.19 3,415,945.19
Indirect costs based on rate ** 139,395.97 512,391.78 781,909.85 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 190,349.44 701,051.21 701,051.21
2016-2017 Fixed Carry Forward -13,973.69 0.00 0.00
Total Indirect Costs 204,323.13 701,051.21 701,051.21
Over/(Under) Recovery -64,927.16 0.00 80,858.64
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 190,349.44 701,051.21 701,051.21
2020-2021 Fixed Carry Forward -64,927.16 0.00 80,858.64 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 255,276.60 701,051.21 620,192.57 (Numerator)
Direct Costs 3,926,646.96 3,415,945.19 3,415,945.19
Rate for 2020-2021 ** 6.50* 20.52* 18.16**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 820 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82757 Form R0418
Grand River Academy 28111 8 MILE RD LIVONIA, MI 48152
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 407,338.00 1,924,041.00 1,924,041.00
2016-2017 Fixed Carry Forward -233,399.36 0.00 0.00
Total Indirect Costs 640,737.36 1,924,041.00 1,924,041.00
2016-2017 Direct Costs 6,103,110.00 4,586,407.00 4,586,407.00
2018-2019 Rate 10.50* 41.95* 41.95**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,822,271.00 5,276,021.00 5,276,021.00
Indirect costs based on rate ** 716,338.46 791,403.15 1,319,005.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 429,007.00 1,975,257.00 1,975,257.00
2016-2017 Fixed Carry Forward -233,399.36 0.00 0.00
Total Indirect Costs 662,406.36 1,975,257.00 1,975,257.00
Over/(Under) Recovery 53,932.10 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 429,007.00 1,975,257.00 1,975,257.00
2020-2021 Fixed Carry Forward 53,932.10 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 375,074.90 1,975,257.00 1,975,257.00 (Numerator)
Direct Costs 6,822,271.00 5,276,021.00 5,276,021.00
Rate for 2020-2021 ** 5.50* 37.44* 37.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 821 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82758 Form R0418
New School High 46250 Ann Arbor Road Plymouth, MI 48170
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 15,055.00 82,842.00 82,842.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 15,055.00 82,842.00 82,842.00
2016-2017 Direct Costs 410,905.42 343,118.42 343,118.42
2018-2019 Rate 3.66* 24.14* 24.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 654,924.95 563,173.25 563,173.25
Indirect costs based on rate ** 23,970.25 84,475.99 135,950.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 19,106.50 110,858.20 110,858.20
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 19,106.50 110,858.20 110,858.20
Over/(Under) Recovery 4,863.75 0.00 25,091.82
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 19,106.50 110,858.20 110,858.20
2020-2021 Fixed Carry Forward 4,863.75 0.00 25,091.82 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 14,242.75 110,858.20 85,766.38 (Numerator)
Direct Costs 654,924.95 563,173.25 563,173.25
Rate for 2020-2021 ** 2.17* 19.68* 15.23**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 822 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82760 Form R0418
Cornerstone Jefferson-Douglass Academy 6861 E NEVADA ST DETROIT, MI 48234
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,791,847.50 4,411,701.41 4,411,701.41
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 101,075.35 1,481,221.44 1,481,221.44
Total Indirect Costs 101,075.35 1,481,221.44 1,481,221.44
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 101,075.35 1,481,221.44 1,481,221.44
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 101,075.35 1,481,221.44 1,481,221.44 (Numerator)
Direct Costs 5,791,847.50 4,411,701.41 4,411,701.41
Rate for 2020-2021 ** 1.75* 33.57* 33.57**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 823 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82762 Form R0418
Inkster Preparatory Academy 27355 Woodsfield Street Wixom, MI 48141
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 34,428.41 276,773.93 276,773.93
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 34,428.41 276,773.93 276,773.93
2016-2017 Direct Costs 1,187,641.10 945,295.58 945,295.58
2018-2019 Rate 2.90* 29.28* 29.28**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,565,142.66 1,183,734.47 1,183,734.47
Indirect costs based on rate ** 45,389.14 177,560.17 295,933.62 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 16,847.54 398,255.73 398,255.73
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 16,847.54 398,255.73 398,255.73
Over/(Under) Recovery 28,541.60 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 16,847.54 398,255.73 398,255.73
2020-2021 Fixed Carry Forward 28,541.60 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -11,694.06 398,255.73 398,255.73 (Numerator)
Direct Costs 1,565,142.66 1,183,734.47 1,183,734.47
Rate for 2020-2021 ** 0.00* 33.64* 33.64**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 824 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82763 Form R0418
Distinctive College Prep. 19360 Harper Avenue Harper Woods, MI 48225
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,616,112.95 3,731,750.56 3,731,750.56
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 884,362.39 884,362.39
Total Indirect Costs 0.00 884,362.39 884,362.39
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 884,362.39 884,362.39
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 884,362.39 884,362.39 (Numerator)
Direct Costs 4,616,112.95 3,731,750.56 3,731,750.56
Rate for 2020-2021 ** 0.00* 23.70* 23.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 825 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82764 Form R0418
Detroit Collegiate High School 3100 ELMWOOD ST DETROIT, MI 48207
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,218,336.92 1,012,465.01 1,012,465.01
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 5,330.94 211,202.85 211,202.85
Total Indirect Costs 5,330.94 211,202.85 211,202.85
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 5,330.94 211,202.85 211,202.85
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 5,330.94 211,202.85 211,202.85 (Numerator)
Direct Costs 1,218,336.92 1,012,465.01 1,012,465.01
Rate for 2020-2021 ** 0.44* 20.86* 20.86**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 826 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82765 Form R0418
Pembroke Academy 19940 MANSFIELD ST DETROIT, MI 48235
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,404,666.00 3,198,050.00 3,198,050.00
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 138,051.00 1,344,667.00 1,344,667.00
Total Indirect Costs 138,051.00 1,344,667.00 1,344,667.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 138,051.00 1,344,667.00 1,344,667.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 138,051.00 1,344,667.00 1,344,667.00 (Numerator)
Direct Costs 4,404,666.00 3,198,050.00 3,198,050.00
Rate for 2020-2021 ** 3.13* 42.05* 42.05**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 827 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82904 Form R0418
Plymouth Educational Center Charter School 1460 EAST FOREST AVE DETROIT, MI 48207
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 329,884.00 1,156,319.00 1,156,319.00
2016-2017 Fixed Carry Forward -17,190.61 0.00 0.00
Total Indirect Costs 347,074.61 1,156,319.00 1,156,319.00
2016-2017 Direct Costs 4,289,509.00 3,463,074.00 3,463,074.00
2018-2019 Rate 8.09* 33.39* 33.39**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,454,791.00 3,694,883.00 3,694,883.00
Indirect costs based on rate ** 360,392.59 554,232.45 923,720.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 160,021.00 919,929.00 919,929.00
2016-2017 Fixed Carry Forward -17,190.61 0.00 0.00
Total Indirect Costs 177,211.61 919,929.00 919,929.00
Over/(Under) Recovery 183,180.98 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 160,021.00 919,929.00 919,929.00
2020-2021 Fixed Carry Forward 183,180.98 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -23,159.98 919,929.00 919,929.00 (Numerator)
Direct Costs 4,454,791.00 3,694,883.00 3,694,883.00
Rate for 2020-2021 ** 0.00* 24.90* 24.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 828 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82910 Form R0418
Martin Luther King, Jr. Education Center Academy 16827 APPOLINE ST DETROIT, MI 48235
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 121,252.44 618,539.73 618,539.73
2016-2017 Fixed Carry Forward -111,814.82 0.00 -193,948.16
Total Indirect Costs 233,067.26 618,539.73 812,487.89
2016-2017 Direct Costs 3,115,789.59 2,618,502.30 2,618,502.30
2018-2019 Rate 7.48* 23.62* 31.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,212,185.33 2,678,139.78 2,678,139.78
Indirect costs based on rate ** 240,271.46 401,720.97 669,534.95 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 268,184.03 802,229.58 802,229.58
2016-2017 Fixed Carry Forward -111,814.82 0.00 -193,948.16
Total Indirect Costs 379,998.85 802,229.58 996,177.74
Over/(Under) Recovery -139,727.39 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 268,184.03 802,229.58 802,229.58
2020-2021 Fixed Carry Forward -139,727.39 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 407,911.42 802,229.58 802,229.58 (Numerator)
Direct Costs 3,212,185.33 2,678,139.78 2,678,139.78
Rate for 2020-2021 ** 12.70* 29.95* 29.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 829 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82915 Form R0418
Eaton Academy 21450 UNIVERSAL AVE EASTPOINTE, MI 48021
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 126,395.00 565,155.00 565,155.00
2016-2017 Fixed Carry Forward -7,983.83 0.00 0.00
Total Indirect Costs 134,378.83 565,155.00 565,155.00
2016-2017 Direct Costs 3,063,638.00 2,624,878.00 2,624,878.00
2018-2019 Rate 4.39* 21.53* 21.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,937,059.00 2,498,857.00 2,498,857.00
Indirect costs based on rate ** 128,936.89 374,828.55 538,003.91 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 190,235.00 628,437.00 628,437.00
2016-2017 Fixed Carry Forward -7,983.83 0.00 0.00
Total Indirect Costs 198,218.83 628,437.00 628,437.00
Over/(Under) Recovery -69,281.94 0.00 -90,433.09
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 190,235.00 628,437.00 628,437.00
2020-2021 Fixed Carry Forward -69,281.94 0.00 -90,433.09 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 259,516.94 628,437.00 718,870.09 (Numerator)
Direct Costs 2,937,059.00 2,498,857.00 2,498,857.00
Rate for 2020-2021 ** 8.84* 25.15* 28.77**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 830 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82916 Form R0418
River Heights Academy P.O. Box 310, 30100 Olmstead Flat Rock, MI 48134
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 138,410.00 377,866.00 377,866.00
2016-2017 Fixed Carry Forward 11,310.25 -42,108.32 -396.52
Total Indirect Costs 127,099.75 419,974.32 378,262.52
2016-2017 Direct Costs 2,559,827.00 2,320,371.00 2,320,371.00
2018-2019 Rate 4.97* 18.10* 16.30**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,087,743.91 1,876,308.05 1,876,308.05
Indirect costs based on rate ** 103,760.87 281,446.21 305,838.21 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 123,735.60 335,171.46 335,171.46
2016-2017 Fixed Carry Forward 11,310.25 -42,108.32 -396.52
Total Indirect Costs 112,425.35 377,279.78 335,567.98
Over/(Under) Recovery -8,664.48 0.00 -29,729.77
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 123,735.60 335,171.46 335,171.46
2020-2021 Fixed Carry Forward -8,664.48 0.00 -29,729.77 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 132,400.08 335,171.46 364,901.23 (Numerator)
Direct Costs 2,087,743.91 1,876,308.05 1,876,308.05
Rate for 2020-2021 ** 6.34* 17.86* 19.45**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 831 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82918 Form R0418
Cesar Chavez Academy 4100 MARTIN ST DETROIT, MI 48210
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 748,798.80 3,544,736.39 3,544,736.39
2016-2017 Fixed Carry Forward -7,616.92 0.00 -332,207.20
Total Indirect Costs 756,415.72 3,544,736.39 3,876,943.59
2016-2017 Direct Costs 21,328,604.39 18,532,666.80 18,532,666.80
2018-2019 Rate 3.55* 19.13* 20.92**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 21,447,159.28 18,902,508.23 18,902,508.23
Indirect costs based on rate ** 761,374.15 2,835,376.23 3,954,404.72 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 759,762.97 3,304,414.02 3,304,414.02
2016-2017 Fixed Carry Forward -7,616.92 0.00 -332,207.20
Total Indirect Costs 767,379.89 3,304,414.02 3,636,621.22
Over/(Under) Recovery -6,005.74 0.00 317,783.50
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 759,762.97 3,304,414.02 3,304,414.02
2020-2021 Fixed Carry Forward -6,005.74 0.00 317,783.50 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 765,768.71 3,304,414.02 2,986,630.52 (Numerator)
Direct Costs 21,447,159.28 18,902,508.23 18,902,508.23
Rate for 2020-2021 ** 3.57* 17.48* 15.80**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 832 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82919 Form R0418
Commonwealth Community Development Academy 13477 EUREKA ST DETROIT, MI 48212
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 177,909.46 656,084.30 656,084.30
2016-2017 Fixed Carry Forward -18,812.98 0.00 0.00
Total Indirect Costs 196,722.44 656,084.30 656,084.30
2016-2017 Direct Costs 1,968,287.25 1,490,112.41 1,490,112.41
2018-2019 Rate 9.99* 44.03* 44.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,833,521.84 1,329,674.59 1,329,674.59
Indirect costs based on rate ** 183,168.83 199,451.19 332,418.65 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 144,951.85 648,799.10 648,799.10
2016-2017 Fixed Carry Forward -18,812.98 0.00 0.00
Total Indirect Costs 163,764.83 648,799.10 648,799.10
Over/(Under) Recovery 19,404.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 144,951.85 648,799.10 648,799.10
2020-2021 Fixed Carry Forward 19,404.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 125,547.85 648,799.10 648,799.10 (Numerator)
Direct Costs 1,833,521.84 1,329,674.59 1,329,674.59
Rate for 2020-2021 ** 6.85* 48.79* 48.79**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 833 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82921 Form R0418
Academy for Business and Technology 19625 WOOD ST MELVINDALE, MI 48122
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 340,198.34 1,465,488.13 1,465,488.13
2016-2017 Fixed Carry Forward -32,493.32 0.00 0.00
Total Indirect Costs 372,691.66 1,465,488.13 1,465,488.13
2016-2017 Direct Costs 6,111,467.68 4,986,177.89 4,986,177.89
2018-2019 Rate 6.10* 29.39* 29.39**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,576,219.35 4,499,048.36 4,499,048.36
Indirect costs based on rate ** 340,149.38 674,857.25 1,124,762.09 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 254,747.11 1,331,918.10 1,331,918.10
2016-2017 Fixed Carry Forward -32,493.32 0.00 0.00
Total Indirect Costs 287,240.43 1,331,918.10 1,331,918.10
Over/(Under) Recovery 52,908.95 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 254,747.11 1,331,918.10 1,331,918.10
2020-2021 Fixed Carry Forward 52,908.95 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 201,838.16 1,331,918.10 1,331,918.10 (Numerator)
Direct Costs 5,576,219.35 4,499,048.36 4,499,048.36
Rate for 2020-2021 ** 3.62* 29.60* 29.60**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 834 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82923 Form R0418
Chandler Park Academy 20100 KELLY RD HARPER WOODS, MI 48225
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 421,603.71 2,610,694.55 2,610,694.55
2016-2017 Fixed Carry Forward -135,081.80 0.00 47,933.25
Total Indirect Costs 556,685.51 2,610,694.55 2,562,761.30
2016-2017 Direct Costs 18,101,177.18 15,912,086.34 15,912,086.34
2018-2019 Rate 3.08* 16.41* 16.11**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,375,145.19 17,224,918.52 17,224,918.52
Indirect costs based on rate ** 596,754.47 2,583,737.78 2,774,934.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 490,896.21 2,641,122.88 2,641,122.88
2016-2017 Fixed Carry Forward -135,081.80 0.00 47,933.25
Total Indirect Costs 625,978.01 2,641,122.88 2,593,189.63
Over/(Under) Recovery -29,223.54 0.00 181,744.74
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 490,896.21 2,641,122.88 2,641,122.88
2020-2021 Fixed Carry Forward -29,223.54 0.00 181,744.74 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 520,119.75 2,641,122.88 2,459,378.14 (Numerator)
Direct Costs 19,375,145.19 17,224,918.52 17,224,918.52
Rate for 2020-2021 ** 2.68* 15.33* 14.28**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 835 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82924 Form R0418
Marvin L. Winans Academy of Performing Arts 7616 EAST NEVADA ST DETROIT, MI 48234
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 10,771.00 1,265,768.00 1,265,768.00
2016-2017 Fixed Carry Forward -3,807.40 0.00 0.00
Total Indirect Costs 14,578.40 1,265,768.00 1,265,768.00
2016-2017 Direct Costs 5,356,613.00 4,101,616.00 4,101,616.00
2018-2019 Rate 0.27* 30.86* 30.86**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,322,300.00 4,103,141.00 4,103,141.00
Indirect costs based on rate ** 14,370.21 615,471.15 1,025,785.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 6,458.00 1,225,617.00 1,225,617.00
2016-2017 Fixed Carry Forward -3,807.40 0.00 0.00
Total Indirect Costs 10,265.40 1,225,617.00 1,225,617.00
Over/(Under) Recovery 4,104.81 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 6,458.00 1,225,617.00 1,225,617.00
2020-2021 Fixed Carry Forward 4,104.81 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 2,353.19 1,225,617.00 1,225,617.00 (Numerator)
Direct Costs 5,322,300.00 4,103,141.00 4,103,141.00
Rate for 2020-2021 ** 0.04* 29.87* 29.87**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 836 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82925 Form R0418
Detroit Community Schools 12675 BURT RD DETROIT, MI 48223
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 523,187.00 1,382,999.00 1,382,999.00
2016-2017 Fixed Carry Forward -171,291.33 0.00 0.00
Total Indirect Costs 694,478.33 1,382,999.00 1,382,999.00
2016-2017 Direct Costs 5,489,792.00 4,629,980.00 4,629,980.00
2018-2019 Rate 12.65* 29.87* 29.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,539,963.00 4,659,025.00 4,659,025.00
Indirect costs based on rate ** 700,805.32 698,853.75 1,164,756.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 429,833.00 1,310,771.00 1,310,771.00
2016-2017 Fixed Carry Forward -171,291.33 0.00 0.00
Total Indirect Costs 601,124.33 1,310,771.00 1,310,771.00
Over/(Under) Recovery 99,680.99 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 429,833.00 1,310,771.00 1,310,771.00
2020-2021 Fixed Carry Forward 99,680.99 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 330,152.01 1,310,771.00 1,310,771.00 (Numerator)
Direct Costs 5,539,963.00 4,659,025.00 4,659,025.00
Rate for 2020-2021 ** 5.96* 28.13* 28.13**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 837 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82926 Form R0418
Henry Ford Academy P.O. Box 1148 Dearborn, MI 48121
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 327,987.47 979,311.27 979,311.27
2016-2017 Fixed Carry Forward -62,160.06 0.00 -86,594.22
Total Indirect Costs 390,147.53 979,311.27 1,065,905.49
2016-2017 Direct Costs 4,508,978.22 3,857,654.42 3,857,654.42
2018-2019 Rate 8.65* 25.39* 27.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,840,285.63 4,232,677.61 4,232,677.61
Indirect costs based on rate ** 418,684.71 634,901.64 1,058,169.40 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 374,679.23 982,287.25 982,287.25
2016-2017 Fixed Carry Forward -62,160.06 0.00 -86,594.22
Total Indirect Costs 436,839.29 982,287.25 1,068,881.47
Over/(Under) Recovery -18,154.58 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 374,679.23 982,287.25 982,287.25
2020-2021 Fixed Carry Forward -18,154.58 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 392,833.81 982,287.25 982,287.25 (Numerator)
Direct Costs 4,840,285.63 4,232,677.61 4,232,677.61
Rate for 2020-2021 ** 8.12* 23.21* 23.21**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 838 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82928 Form R0418
The Dearborn Academy 19310 FORD RD DEARBORN, MI 48128
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 263,167.64 1,181,588.64 1,181,588.64
2016-2017 Fixed Carry Forward 101,619.92 0.00 0.00
Total Indirect Costs 161,547.72 1,181,588.64 1,181,588.64
2016-2017 Direct Costs 5,053,788.79 4,135,367.79 4,135,367.79
2018-2019 Rate 3.20* 28.57* 28.57**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,944,938.78 4,058,729.87 4,058,729.87
Indirect costs based on rate ** 158,238.04 608,809.48 1,014,682.47 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 269,903.21 1,156,112.12 1,156,112.12
2016-2017 Fixed Carry Forward 101,619.92 0.00 0.00
Total Indirect Costs 168,283.29 1,156,112.12 1,156,112.12
Over/(Under) Recovery -10,045.25 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 269,903.21 1,156,112.12 1,156,112.12
2020-2021 Fixed Carry Forward -10,045.25 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 279,948.46 1,156,112.12 1,156,112.12 (Numerator)
Direct Costs 4,944,938.78 4,058,729.87 4,058,729.87
Rate for 2020-2021 ** 5.66* 28.48* 28.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 839 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82929 Form R0418
Detroit Academy of Arts and Sciences 2985 EAST JEFFERSON AVE DETROIT, MI 48207
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 377,055.22 1,617,254.61 1,617,254.61
2016-2017 Fixed Carry Forward 15,051.66 0.00 167,522.36
Total Indirect Costs 362,003.56 1,617,254.61 1,449,732.25
2016-2017 Direct Costs 9,300,363.02 8,060,163.63 8,060,163.63
2018-2019 Rate 3.89* 20.06* 17.99**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,646,211.78 8,534,473.65 8,534,473.65
Indirect costs based on rate ** 375,237.64 1,280,171.05 1,535,351.81 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 454,421.33 1,566,159.46 1,566,159.46
2016-2017 Fixed Carry Forward 15,051.66 0.00 167,522.36
Total Indirect Costs 439,369.67 1,566,159.46 1,398,637.10
Over/(Under) Recovery -64,132.03 0.00 136,714.71
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 454,421.33 1,566,159.46 1,566,159.46
2020-2021 Fixed Carry Forward -64,132.03 0.00 136,714.71 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 518,553.36 1,566,159.46 1,429,444.75 (Numerator)
Direct Costs 9,646,211.78 8,534,473.65 8,534,473.65
Rate for 2020-2021 ** 5.38* 18.35* 16.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 840 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82930 Form R0418
Dove Academy of Detroit 20001 WEXFORD ST DETROIT, MI 48234
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 158,856.25 656,504.28 656,504.28
2016-2017 Fixed Carry Forward -52,147.90 0.00 -173,935.46
Total Indirect Costs 211,004.15 656,504.28 830,439.74
2016-2017 Direct Costs 3,737,582.28 3,239,934.25 3,239,934.25
2018-2019 Rate 5.65* 20.26* 25.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,597,150.31 3,953,631.72 3,953,631.72
Indirect costs based on rate ** 259,738.99 593,044.76 988,407.93 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 87,005.55 730,524.14 730,524.14
2016-2017 Fixed Carry Forward -52,147.90 0.00 -173,935.46
Total Indirect Costs 139,153.45 730,524.14 904,459.60
Over/(Under) Recovery 120,585.54 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 87,005.55 730,524.14 730,524.14
2020-2021 Fixed Carry Forward 120,585.54 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -33,579.99 730,524.14 730,524.14 (Numerator)
Direct Costs 4,597,150.31 3,953,631.72 3,953,631.72
Rate for 2020-2021 ** 0.00* 18.48* 18.48**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 841 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82933 Form R0418
Barack Obama Leadership Academy 10800 EAST CANFIELD ST DETROIT, MI 48214
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 239,847.17 637,725.47 637,725.47
2016-2017 Fixed Carry Forward 11,841.57 0.00 24,495.04
Total Indirect Costs 228,005.60 637,725.47 613,230.43
2016-2017 Direct Costs 3,287,147.54 2,889,269.24 2,889,269.24
2018-2019 Rate 6.94* 22.07* 21.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,446,551.00 3,052,506.00 3,052,506.00
Indirect costs based on rate ** 239,190.64 457,875.90 647,741.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 202,470.00 596,515.00 596,515.00
2016-2017 Fixed Carry Forward 11,841.57 0.00 24,495.04
Total Indirect Costs 190,628.43 596,515.00 572,019.96
Over/(Under) Recovery 48,562.21 0.00 75,721.81
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 202,470.00 596,515.00 596,515.00
2020-2021 Fixed Carry Forward 48,562.21 0.00 75,721.81 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 153,907.79 596,515.00 520,793.19 (Numerator)
Direct Costs 3,446,551.00 3,052,506.00 3,052,506.00
Rate for 2020-2021 ** 4.47* 19.54* 17.06**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 842 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82937 Form R0418
George Crockett Academy 4851 14TH ST DETROIT, MI 48208
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 181,004.40 882,126.26 882,126.26
2016-2017 Fixed Carry Forward -4,751.54 0.00 0.00
Total Indirect Costs 185,755.94 882,126.26 882,126.26
2016-2017 Direct Costs 4,024,999.79 3,323,877.93 3,323,877.93
2018-2019 Rate 4.62* 26.54* 26.54**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,136,829.43 3,479,623.06 3,479,623.06
Indirect costs based on rate ** 191,121.52 521,943.46 869,905.77 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 190,856.94 848,063.31 848,063.31
2016-2017 Fixed Carry Forward -4,751.54 0.00 0.00
Total Indirect Costs 195,608.48 848,063.31 848,063.31
Over/(Under) Recovery -4,486.96 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 190,856.94 848,063.31 848,063.31
2020-2021 Fixed Carry Forward -4,486.96 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 195,343.90 848,063.31 848,063.31 (Numerator)
Direct Costs 4,136,829.43 3,479,623.06 3,479,623.06
Rate for 2020-2021 ** 4.72* 24.37* 24.37**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 843 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82938 Form R0418
Summit Academy North 28697 SIBLEY RD ROMULUS, MI 48174
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,038,701.00 2,232,612.00 2,232,612.00
2016-2017 Fixed Carry Forward -65,789.70 0.00 24,787.30
Total Indirect Costs 1,104,490.70 2,232,612.00 2,207,824.70
2016-2017 Direct Costs 12,823,995.00 11,630,084.00 11,630,084.00
2018-2019 Rate 8.61* 19.20* 18.98**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,327,083.63 12,016,661.99 12,016,661.99
Indirect costs based on rate ** 1,147,461.90 1,802,499.30 2,280,762.45 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 908,430.57 2,218,852.21 2,218,852.21
2016-2017 Fixed Carry Forward -65,789.70 0.00 24,787.30
Total Indirect Costs 974,220.27 2,218,852.21 2,194,064.91
Over/(Under) Recovery 173,241.63 0.00 86,697.54
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 908,430.57 2,218,852.21 2,218,852.21
2020-2021 Fixed Carry Forward 173,241.63 0.00 86,697.54 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 735,188.94 2,218,852.21 2,132,154.67 (Numerator)
Direct Costs 13,327,083.63 12,016,661.99 12,016,661.99
Rate for 2020-2021 ** 5.52* 18.46* 17.74**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 844 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82940 Form R0418
Voyageur Academy 4321 MILITARY ST DETROIT, MI 48210
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,394,214.47 2,510,790.47 2,510,790.47
2016-2017 Fixed Carry Forward -1,053,794.30 0.00 -1,341,135.50
Total Indirect Costs 2,448,008.77 2,510,790.47 3,851,925.97
2016-2017 Direct Costs 7,842,596.55 6,726,020.55 6,726,020.55
2018-2019 Rate 31.21* 37.33* 57.27**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,009,744.34 8,087,421.45 8,087,421.45
Indirect costs based on rate ** 1,351,461.65 1,213,113.22 2,021,855.36 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 159,836.90 1,082,159.79 1,082,159.79
2016-2017 Fixed Carry Forward -1,053,794.30 0.00 -1,341,135.50
Total Indirect Costs 1,213,631.20 1,082,159.79 2,423,295.29
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 159,836.90 1,082,159.79 1,082,159.79
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 159,836.90 1,082,159.79 1,082,159.79 (Numerator)
Direct Costs 9,009,744.34 8,087,421.45 8,087,421.45
Rate for 2020-2021 ** 1.77* 13.38* 13.38**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 845 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82941 Form R0418
Star International Academy 24425 HASS ST DEARBORN HEIGHTS, MI 48127
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 1,312,937.68 2,347,050.17 2,347,050.17
2016-2017 Fixed Carry Forward -440,677.27 0.00 -515,104.81
Total Indirect Costs 1,753,614.95 2,347,050.17 2,862,154.98
2016-2017 Direct Costs 11,823,450.15 10,789,337.66 10,789,337.66
2018-2019 Rate 14.83* 21.75* 26.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 13,230,622.22 12,093,885.47 12,093,885.47
Indirect costs based on rate ** 1,962,101.28 1,814,082.82 3,023,471.37 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 1,547,430.65 2,684,167.40 2,684,167.40
2016-2017 Fixed Carry Forward -440,677.27 0.00 -515,104.81
Total Indirect Costs 1,988,107.92 2,684,167.40 3,199,272.21
Over/(Under) Recovery -26,006.64 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 1,547,430.65 2,684,167.40 2,684,167.40
2020-2021 Fixed Carry Forward -26,006.64 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 1,573,437.29 2,684,167.40 2,684,167.40 (Numerator)
Direct Costs 13,230,622.22 12,093,885.47 12,093,885.47
Rate for 2020-2021 ** 11.89* 22.19* 22.19**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 846 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82942 Form R0418
Hope Academy 12121 BROADSTREET AVE DETROIT, MI 48204
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 213,552.68 822,848.90 822,848.90
2016-2017 Fixed Carry Forward 76,678.29 0.00 0.00
Total Indirect Costs 136,874.39 822,848.90 822,848.90
2016-2017 Direct Costs 3,661,405.64 3,052,109.42 3,052,109.42
2018-2019 Rate 3.74* 26.96* 26.96**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,004,183.06 3,432,904.48 3,432,904.48
Indirect costs based on rate ** 149,756.45 514,935.67 858,226.12 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 229,702.19 800,980.77 800,980.77
2016-2017 Fixed Carry Forward 76,678.29 0.00 0.00
Total Indirect Costs 153,023.90 800,980.77 800,980.77
Over/(Under) Recovery -3,267.45 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 229,702.19 800,980.77 800,980.77
2020-2021 Fixed Carry Forward -3,267.45 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 232,969.64 800,980.77 800,980.77 (Numerator)
Direct Costs 4,004,183.06 3,432,904.48 3,432,904.48
Rate for 2020-2021 ** 5.82* 23.33* 23.33**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 847 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82943 Form R0418
Weston Preparatory Academy 22930 CHIPPEWA ST DETROIT, MI 48219
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 88,218.00 581,302.00 581,302.00
2016-2017 Fixed Carry Forward -17,980.72 0.00 -87,648.10
Total Indirect Costs 106,198.72 581,302.00 668,950.10
2016-2017 Direct Costs 2,529,610.00 2,036,526.00 2,036,526.00
2018-2019 Rate 4.20* 28.54* 32.85**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,687,982.00 2,215,454.00 2,215,454.00
Indirect costs based on rate ** 112,895.24 332,318.10 553,863.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 63,276.00 535,804.00 535,804.00
2016-2017 Fixed Carry Forward -17,980.72 0.00 -87,648.10
Total Indirect Costs 81,256.72 535,804.00 623,452.10
Over/(Under) Recovery 31,638.52 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 63,276.00 535,804.00 535,804.00
2020-2021 Fixed Carry Forward 31,638.52 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 31,637.48 535,804.00 535,804.00 (Numerator)
Direct Costs 2,687,982.00 2,215,454.00 2,215,454.00
Rate for 2020-2021 ** 1.18* 24.18* 24.18**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 848 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82945 Form R0418
Detroit Edison Public School Academy 1903 WILKINS ST DETROIT, MI 48207
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 516,754.84 1,724,414.92 1,724,414.92
2016-2017 Fixed Carry Forward -197,804.69 0.00 0.00
Total Indirect Costs 714,559.53 1,724,414.92 1,724,414.92
2016-2017 Direct Costs 9,979,280.61 8,771,620.53 8,771,620.53
2018-2019 Rate 7.16* 19.66* 19.66**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 10,537,955.40 9,155,386.09 9,155,386.09
Indirect costs based on rate ** 754,517.61 1,373,307.91 1,799,948.91 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 481,525.66 1,864,094.97 1,864,094.97
2016-2017 Fixed Carry Forward -197,804.69 0.00 0.00
Total Indirect Costs 679,330.35 1,864,094.97 1,864,094.97
Over/(Under) Recovery 75,187.26 0.00 -64,146.06
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 481,525.66 1,864,094.97 1,864,094.97
2020-2021 Fixed Carry Forward 75,187.26 0.00 -64,146.06 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 406,338.40 1,864,094.97 1,928,241.03 (Numerator)
Direct Costs 10,537,955.40 9,155,386.09 9,155,386.09
Rate for 2020-2021 ** 3.86* 20.36* 21.06**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 849 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82947 Form R0418
David Ellis Academy 18977 SCHAEFER HWY DETROIT, MI 48235
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 124,955.29 663,407.62 663,407.62
2016-2017 Fixed Carry Forward -18,256.28 0.00 -55,351.52
Total Indirect Costs 143,211.57 663,407.62 718,759.14
2016-2017 Direct Costs 3,024,372.62 2,485,920.29 2,485,920.29
2018-2019 Rate 4.74* 26.69* 28.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,476,035.59 2,893,140.07 2,893,140.07
Indirect costs based on rate ** 164,764.09 433,971.01 723,285.02 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 173,302.19 756,197.71 756,197.71
2016-2017 Fixed Carry Forward -18,256.28 0.00 -55,351.52
Total Indirect Costs 191,558.47 756,197.71 811,549.23
Over/(Under) Recovery -26,794.38 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 173,302.19 756,197.71 756,197.71
2020-2021 Fixed Carry Forward -26,794.38 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 200,096.57 756,197.71 756,197.71 (Numerator)
Direct Costs 3,476,035.59 2,893,140.07 2,893,140.07
Rate for 2020-2021 ** 5.76* 26.14* 26.14**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 850 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82950 Form R0418
Universal Academy 4833 Ogden DETROIT, MI 48210
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 198,464.71 652,873.67 652,873.67
2016-2017 Fixed Carry Forward -16,768.99 0.00 106,858.82
Total Indirect Costs 215,233.70 652,873.67 546,014.85
2016-2017 Direct Costs 5,459,437.37 5,005,028.41 5,005,028.41
2018-2019 Rate 3.94* 13.04* 10.91**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,915,900.15 5,427,313.86 5,427,313.86
Indirect costs based on rate ** 233,086.47 707,721.73 592,119.94 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 232,236.41 720,822.70 720,822.70
2016-2017 Fixed Carry Forward -16,768.99 0.00 106,858.82
Total Indirect Costs 249,005.40 720,822.70 613,963.88
Over/(Under) Recovery -15,918.93 -13,100.97 -21,843.94
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 232,236.41 720,822.70 720,822.70
2020-2021 Fixed Carry Forward -15,918.93 -13,100.97 -21,843.94 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 248,155.34 733,923.67 742,666.64 (Numerator)
Direct Costs 5,915,900.15 5,427,313.86 5,427,313.86
Rate for 2020-2021 ** 4.19* 13.52* 13.68**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 851 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82953 Form R0418
Detroit Service Learning Academy 21605 WEST 7 MILE RD DETROIT, MI 48219
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 649,153.15 1,622,756.28 1,622,756.28
2016-2017 Fixed Carry Forward -2,313.79 0.00 163,043.37
Total Indirect Costs 651,466.94 1,622,756.28 1,459,712.91
2016-2017 Direct Costs 10,879,598.39 9,905,995.26 9,905,995.26
2018-2019 Rate 5.99* 16.38* 14.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 11,019,315.41 10,023,962.29 10,023,962.29
Indirect costs based on rate ** 660,056.99 1,503,594.34 1,477,532.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 671,677.77 1,667,030.89 1,667,030.89
2016-2017 Fixed Carry Forward -2,313.79 0.00 163,043.37
Total Indirect Costs 673,991.56 1,667,030.89 1,503,987.52
Over/(Under) Recovery -13,934.57 0.00 -26,455.48
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 671,677.77 1,667,030.89 1,667,030.89
2020-2021 Fixed Carry Forward -13,934.57 0.00 -26,455.48 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 685,612.34 1,667,030.89 1,693,486.37 (Numerator)
Direct Costs 11,019,315.41 10,023,962.29 10,023,962.29
Rate for 2020-2021 ** 6.22* 16.63* 16.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 852 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82956 Form R0418
Old Redford Academy 17195 REDFORD ST DETROIT, MI 48219
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 531,885.00 4,613,430.00 4,613,430.00
2016-2017 Fixed Carry Forward 74,171.50 0.00 0.00
Total Indirect Costs 457,713.50 4,613,430.00 4,613,430.00
2016-2017 Direct Costs 17,002,620.00 12,921,075.00 12,921,075.00
2018-2019 Rate 2.69* 35.70* 35.70**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 15,834,062.00 11,847,474.00 11,847,474.00
Indirect costs based on rate ** 425,936.27 1,777,121.10 2,961,868.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 530,052.00 4,516,640.00 4,516,640.00
2016-2017 Fixed Carry Forward 74,171.50 0.00 0.00
Total Indirect Costs 455,880.50 4,516,640.00 4,516,640.00
Over/(Under) Recovery -29,944.23 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 530,052.00 4,516,640.00 4,516,640.00
2020-2021 Fixed Carry Forward -29,944.23 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 559,996.23 4,516,640.00 4,516,640.00 (Numerator)
Direct Costs 15,834,062.00 11,847,474.00 11,847,474.00
Rate for 2020-2021 ** 3.54* 38.12* 38.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 853 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82957 Form R0418
Hope of Detroit Academy 4443 NORTH CAMPBELL ST DETROIT, MI 48210
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 282,511.95 1,205,906.11 1,205,906.11
2016-2017 Fixed Carry Forward 3,450.25 0.00 44,618.06
Total Indirect Costs 279,061.70 1,205,906.11 1,161,288.05
2016-2017 Direct Costs 6,417,788.56 5,494,394.40 5,494,394.40
2018-2019 Rate 4.35* 21.95* 21.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 8,555,654.80 7,435,477.41 7,435,477.41
Indirect costs based on rate ** 372,170.98 1,115,321.61 1,571,859.92 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 376,816.26 1,496,993.65 1,496,993.65
2016-2017 Fixed Carry Forward 3,450.25 0.00 44,618.06
Total Indirect Costs 373,366.01 1,496,993.65 1,452,375.59
Over/(Under) Recovery -1,195.03 0.00 119,484.33
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 376,816.26 1,496,993.65 1,496,993.65
2020-2021 Fixed Carry Forward -1,195.03 0.00 119,484.33 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 378,011.29 1,496,993.65 1,377,509.32 (Numerator)
Direct Costs 8,555,654.80 7,435,477.41 7,435,477.41
Rate for 2020-2021 ** 4.42* 20.13* 18.53**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 854 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82958 Form R0418
Joy Preparatory Academy 15055 DEXTER AVE DETROIT, MI 48238
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 147,044.98 776,141.06 776,141.06
2016-2017 Fixed Carry Forward -16,054.59 0.00 0.00
Total Indirect Costs 163,099.57 776,141.06 776,141.06
2016-2017 Direct Costs 3,308,041.73 2,678,945.65 2,678,945.65
2018-2019 Rate 4.93* 28.97* 28.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,729,783.24 3,161,976.10 3,161,976.10
Indirect costs based on rate ** 183,878.31 474,296.42 790,494.03 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 167,398.49 735,205.63 735,205.63
2016-2017 Fixed Carry Forward -16,054.59 0.00 0.00
Total Indirect Costs 183,453.08 735,205.63 735,205.63
Over/(Under) Recovery 425.23 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 167,398.49 735,205.63 735,205.63
2020-2021 Fixed Carry Forward 425.23 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 166,973.26 735,205.63 735,205.63 (Numerator)
Direct Costs 3,729,783.24 3,161,976.10 3,161,976.10
Rate for 2020-2021 ** 4.48* 23.25* 23.25**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 855 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82959 Form R0418
West Village Academy 3530 WESTWOOD ST DEARBORN, MI 48124
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 75,644.05 1,048,526.75 1,048,526.75
2016-2017 Fixed Carry Forward -73,842.20 0.00 0.00
Total Indirect Costs 149,486.25 1,048,526.75 1,048,526.75
2016-2017 Direct Costs 4,504,619.41 3,531,736.71 3,531,736.71
2018-2019 Rate 3.32* 29.69* 29.69**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 3,848,457.18 2,989,206.35 2,989,206.35
Indirect costs based on rate ** 127,768.78 448,380.95 747,301.59 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 65,859.85 925,110.68 925,110.68
2016-2017 Fixed Carry Forward -73,842.20 0.00 0.00
Total Indirect Costs 139,702.05 925,110.68 925,110.68
Over/(Under) Recovery -11,933.27 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 65,859.85 925,110.68 925,110.68
2020-2021 Fixed Carry Forward -11,933.27 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 77,793.12 925,110.68 925,110.68 (Numerator)
Direct Costs 3,848,457.18 2,989,206.35 2,989,206.35
Rate for 2020-2021 ** 2.02* 30.95* 30.95**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 856 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82963 Form R0418
George Washington Carver Academy 14510 2ND AVE HIGHLAND PARK, MI 48203
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 267,027.83 807,373.46 807,373.46
2016-2017 Fixed Carry Forward 28,319.00 0.00 -95,516.77
Total Indirect Costs 238,708.83 807,373.46 902,890.23
2016-2017 Direct Costs 5,007,343.42 4,466,997.79 4,466,997.79
2018-2019 Rate 4.77* 18.07* 20.21**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,043,416.32 4,428,305.28 4,428,305.28
Indirect costs based on rate ** 240,570.96 664,245.79 894,960.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 271,286.39 886,397.43 886,397.43
2016-2017 Fixed Carry Forward 28,319.00 0.00 -95,516.77
Total Indirect Costs 242,967.39 886,397.43 981,914.20
Over/(Under) Recovery -2,396.43 0.00 -86,953.70
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 271,286.39 886,397.43 886,397.43
2020-2021 Fixed Carry Forward -2,396.43 0.00 -86,953.70 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 273,682.82 886,397.43 973,351.13 (Numerator)
Direct Costs 5,043,416.32 4,428,305.28 4,428,305.28
Rate for 2020-2021 ** 5.43* 20.02* 21.98**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 857 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82967 Form R0418
Metro Charter Academy 34800 ECORSE RD ROMULUS, MI 48174
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 514,620.00 1,812,974.00 1,812,974.00
2016-2017 Fixed Carry Forward -181,191.82 0.00 0.00
Total Indirect Costs 695,811.82 1,812,974.00 1,812,974.00
2016-2017 Direct Costs 6,149,909.00 4,851,555.00 4,851,555.00
2018-2019 Rate 11.31* 37.37* 37.37**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,523,380.00 5,176,021.00 5,176,021.00
Indirect costs based on rate ** 737,794.28 776,403.15 1,294,005.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 381,420.00 1,728,779.00 1,728,779.00
2016-2017 Fixed Carry Forward -181,191.82 0.00 0.00
Total Indirect Costs 562,611.82 1,728,779.00 1,728,779.00
Over/(Under) Recovery 175,182.46 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 381,420.00 1,728,779.00 1,728,779.00
2020-2021 Fixed Carry Forward 175,182.46 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 206,237.54 1,728,779.00 1,728,779.00 (Numerator)
Direct Costs 6,523,380.00 5,176,021.00 5,176,021.00
Rate for 2020-2021 ** 3.16* 33.40* 33.40**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 858 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82968 Form R0418
Canton Charter Academy 49100 FORD RD CANTON, MI 48187
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 372,887.00 1,741,761.00 1,741,761.00
2016-2017 Fixed Carry Forward -90,855.07 0.00 0.00
Total Indirect Costs 463,742.07 1,741,761.00 1,741,761.00
2016-2017 Direct Costs 5,549,451.00 4,180,577.00 4,180,577.00
2018-2019 Rate 8.36* 41.66* 41.66**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,998,634.00 4,577,614.00 4,577,614.00
Indirect costs based on rate ** 501,485.80 686,642.10 1,144,403.50 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 397,692.00 1,818,712.00 1,818,712.00
2016-2017 Fixed Carry Forward -90,855.07 0.00 0.00
Total Indirect Costs 488,547.07 1,818,712.00 1,818,712.00
Over/(Under) Recovery 12,938.73 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 397,692.00 1,818,712.00 1,818,712.00
2020-2021 Fixed Carry Forward 12,938.73 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 384,753.27 1,818,712.00 1,818,712.00 (Numerator)
Direct Costs 5,998,634.00 4,577,614.00 4,577,614.00
Rate for 2020-2021 ** 6.41* 39.73* 39.73**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 859 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82969 Form R0418
Creative Montessori Academy 12701 MCCANN ST SOUTHGATE, MI 48195
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 22,925.49 402,421.02 402,421.02
2016-2017 Fixed Carry Forward -12,783.15 0.00 249,627.61
Total Indirect Costs 35,708.64 402,421.02 152,793.41
2016-2017 Direct Costs 5,698,544.15 5,319,048.62 5,319,048.62
2018-2019 Rate 0.63* 7.57* 2.87**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,160,724.31 5,742,815.49 5,742,815.49
Indirect costs based on rate ** 38,812.56 434,731.13 164,818.80 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 27,982.99 445,891.81 445,891.81
2016-2017 Fixed Carry Forward -12,783.15 0.00 249,627.61
Total Indirect Costs 40,766.14 445,891.81 196,264.20
Over/(Under) Recovery -1,953.58 -11,160.68 -31,445.40
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 27,982.99 445,891.81 445,891.81
2020-2021 Fixed Carry Forward -1,953.58 -11,160.68 -31,445.40 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 29,936.57 457,052.49 477,337.21 (Numerator)
Direct Costs 6,160,724.31 5,742,815.49 5,742,815.49
Rate for 2020-2021 ** 0.49* 7.96* 8.31**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 860 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82970 Form R0418
Warrendale Charter Academy 19400 SAWYER ST DETROIT, MI 48228
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 397,191.00 1,759,880.00 1,759,880.00
2016-2017 Fixed Carry Forward -162,583.40 0.00 0.00
Total Indirect Costs 559,774.40 1,759,880.00 1,759,880.00
2016-2017 Direct Costs 6,596,310.00 5,233,621.00 5,233,621.00
2018-2019 Rate 8.49* 33.63* 33.63**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,157,112.00 5,686,356.00 5,686,356.00
Indirect costs based on rate ** 607,638.81 852,953.40 1,421,589.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 401,284.00 1,872,040.00 1,872,040.00
2016-2017 Fixed Carry Forward -162,583.40 0.00 0.00
Total Indirect Costs 563,867.40 1,872,040.00 1,872,040.00
Over/(Under) Recovery 43,771.41 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 401,284.00 1,872,040.00 1,872,040.00
2020-2021 Fixed Carry Forward 43,771.41 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 357,512.59 1,872,040.00 1,872,040.00 (Numerator)
Direct Costs 7,157,112.00 5,686,356.00 5,686,356.00
Rate for 2020-2021 ** 5.00* 32.92* 32.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 861 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82973 Form R0418
Trillium Academy 15740 RACHO BLVD TAYLOR, MI 48180
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 57,185.00 402,901.00 402,901.00
2016-2017 Fixed Carry Forward 17,682.68 -12,056.63 -12,056.63
Total Indirect Costs 39,502.32 414,957.63 414,957.63
2016-2017 Direct Costs 4,227,355.00 3,881,639.00 3,881,639.00
2018-2019 Rate 0.93* 10.69* 10.69**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,756,356.00 4,408,785.00 4,408,785.00
Indirect costs based on rate ** 44,234.11 471,299.12 471,299.12 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 38,930.00 386,501.00 386,501.00
2016-2017 Fixed Carry Forward 17,682.68 -12,056.63 -12,056.63
Total Indirect Costs 21,247.32 398,557.63 398,557.63
Over/(Under) Recovery 22,986.79 72,741.49 72,741.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 38,930.00 386,501.00 386,501.00
2020-2021 Fixed Carry Forward 22,986.79 72,741.49 72,741.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 15,943.21 313,759.51 313,759.51 (Numerator)
Direct Costs 4,756,356.00 4,408,785.00 4,408,785.00
Rate for 2020-2021 ** 0.34* 7.12* 7.12**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 862 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82974 Form R0418
Detroit Merit Charter Academy 1091 ALTER RD DETROIT, MI 48215
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 477,556.00 1,937,618.00 1,937,618.00
2016-2017 Fixed Carry Forward -192,299.46 0.00 0.00
Total Indirect Costs 669,855.46 1,937,618.00 1,937,618.00
2016-2017 Direct Costs 6,559,220.00 5,099,158.00 5,099,158.00
2018-2019 Rate 10.21* 38.00* 38.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,114,174.00 5,651,969.00 5,651,969.00
Indirect costs based on rate ** 726,357.17 847,795.35 1,412,992.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 422,693.00 1,884,898.00 1,884,898.00
2016-2017 Fixed Carry Forward -192,299.46 0.00 0.00
Total Indirect Costs 614,992.46 1,884,898.00 1,884,898.00
Over/(Under) Recovery 111,364.71 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 422,693.00 1,884,898.00 1,884,898.00
2020-2021 Fixed Carry Forward 111,364.71 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 311,328.29 1,884,898.00 1,884,898.00 (Numerator)
Direct Costs 7,114,174.00 5,651,969.00 5,651,969.00
Rate for 2020-2021 ** 4.38* 33.35* 33.35**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 863 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82975 Form R0418
Riverside Academy 6409 SCHAEFER RD DEARBORN, MI 48126
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 843,119.47 3,421,154.38 3,421,154.38
2016-2017 Fixed Carry Forward 36,968.13 0.00 0.00
Total Indirect Costs 806,151.34 3,421,154.38 3,421,154.38
2016-2017 Direct Costs 9,281,879.46 6,703,844.55 6,703,844.55
2018-2019 Rate 8.69* 51.03* 51.03**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,565,001.67 7,134,511.00 7,134,511.00
Indirect costs based on rate ** 831,198.65 1,070,176.65 1,783,627.75 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 881,971.80 3,312,462.47 3,312,462.47
2016-2017 Fixed Carry Forward 36,968.13 0.00 0.00
Total Indirect Costs 845,003.67 3,312,462.47 3,312,462.47
Over/(Under) Recovery -13,805.02 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 881,971.80 3,312,462.47 3,312,462.47
2020-2021 Fixed Carry Forward -13,805.02 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 895,776.82 3,312,462.47 3,312,462.47 (Numerator)
Direct Costs 9,565,001.67 7,134,511.00 7,134,511.00
Rate for 2020-2021 ** 9.37* 46.43* 46.43**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 864 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82976 Form R0418
Keystone Academy 47925 BEMIS RD BELLEVILLE, MI 48111
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 624,559.00 1,854,024.00 1,854,024.00
2016-2017 Fixed Carry Forward -243,135.78 0.00 0.00
Total Indirect Costs 867,694.78 1,854,024.00 1,854,024.00
2016-2017 Direct Costs 5,755,249.00 4,525,784.00 4,525,784.00
2018-2019 Rate 15.08* 40.97* 40.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,123,220.00 4,796,365.00 4,796,365.00
Indirect costs based on rate ** 918,483.00 719,454.75 1,199,091.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 634,280.00 1,961,135.00 1,961,135.00
2016-2017 Fixed Carry Forward -243,135.78 0.00 0.00
Total Indirect Costs 877,415.78 1,961,135.00 1,961,135.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 634,280.00 1,961,135.00 1,961,135.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 634,280.00 1,961,135.00 1,961,135.00 (Numerator)
Direct Costs 6,123,220.00 4,796,365.00 4,796,365.00
Rate for 2020-2021 ** 10.36* 40.89* 40.89**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 865 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82977 Form R0418
Hamtramck Academy 11420 CONANT ST HAMTRAMCK, MI 48212
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 190,909.00 982,473.00 982,473.00
2016-2017 Fixed Carry Forward -12,605.22 0.00 -28,531.40
Total Indirect Costs 203,514.22 982,473.00 1,011,004.40
2016-2017 Direct Costs 4,751,471.00 3,959,907.00 3,959,907.00
2018-2019 Rate 4.28* 24.81* 25.53**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,166,103.00 4,265,425.00 4,265,425.00
Indirect costs based on rate ** 221,109.21 639,813.75 1,066,356.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 217,513.00 1,118,191.00 1,118,191.00
2016-2017 Fixed Carry Forward -12,605.22 0.00 -28,531.40
Total Indirect Costs 230,118.22 1,118,191.00 1,146,722.40
Over/(Under) Recovery -9,009.01 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 217,513.00 1,118,191.00 1,118,191.00
2020-2021 Fixed Carry Forward -9,009.01 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 226,522.01 1,118,191.00 1,118,191.00 (Numerator)
Direct Costs 5,166,103.00 4,265,425.00 4,265,425.00
Rate for 2020-2021 ** 4.38* 26.22* 26.22**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 866 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82979 Form R0418
Detroit Enterprise Academy 11224 KERCHEVAL ST DETROIT, MI 48214
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 226,504.00 1,599,441.00 1,599,441.00
2016-2017 Fixed Carry Forward -28,449.19 0.00 0.00
Total Indirect Costs 254,953.19 1,599,441.00 1,599,441.00
2016-2017 Direct Costs 6,149,502.00 4,776,565.00 4,776,565.00
2018-2019 Rate 4.15* 33.49* 33.49**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,113,819.00 5,711,489.00 5,711,489.00
Indirect costs based on rate ** 295,223.49 856,723.35 1,427,872.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 287,367.00 1,689,697.00 1,689,697.00
2016-2017 Fixed Carry Forward -28,449.19 0.00 0.00
Total Indirect Costs 315,816.19 1,689,697.00 1,689,697.00
Over/(Under) Recovery -20,592.70 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 287,367.00 1,689,697.00 1,689,697.00
2020-2021 Fixed Carry Forward -20,592.70 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 307,959.70 1,689,697.00 1,689,697.00 (Numerator)
Direct Costs 7,113,819.00 5,711,489.00 5,711,489.00
Rate for 2020-2021 ** 4.33* 29.58* 29.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 867 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82981 Form R0418
American Montessori Academy 14800 MIDDLEBELT RD LIVONIA, MI 48154
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 74,134.00 575,662.00 575,662.00
2016-2017 Fixed Carry Forward 60,722.49 0.00 0.00
Total Indirect Costs 13,411.51 575,662.00 575,662.00
2016-2017 Direct Costs 3,874,867.00 3,373,339.00 3,373,339.00
2018-2019 Rate 0.35* 17.07* 17.07**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 4,187,325.00 3,746,471.00 3,746,471.00
Indirect costs based on rate ** 14,655.64 561,970.65 639,522.60 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 139,731.00 580,585.00 580,585.00
2016-2017 Fixed Carry Forward 60,722.49 0.00 0.00
Total Indirect Costs 79,008.51 580,585.00 580,585.00
Over/(Under) Recovery -64,352.87 0.00 58,937.60
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 139,731.00 580,585.00 580,585.00
2020-2021 Fixed Carry Forward -64,352.87 0.00 58,937.60 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 204,083.87 580,585.00 521,647.40 (Numerator)
Direct Costs 4,187,325.00 3,746,471.00 3,746,471.00
Rate for 2020-2021 ** 4.87* 15.50* 13.92**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 868 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82982 Form R0418
Universal Learning Academy 28015 JOY RD WESTLAND, MI 48185
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 164,058.72 552,731.27 552,731.27
2016-2017 Fixed Carry Forward 40,007.29 1,812.03 -18,824.99
Total Indirect Costs 124,051.43 550,919.24 571,556.26
2016-2017 Direct Costs 5,375,572.71 4,986,900.16 4,986,900.16
2018-2019 Rate 2.31* 11.05* 11.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,315,509.03 4,955,163.53 4,955,163.53
Indirect costs based on rate ** 122,788.26 547,545.57 567,861.74 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 162,169.74 522,515.24 522,515.24
2016-2017 Fixed Carry Forward 40,007.29 1,812.03 -18,824.99
Total Indirect Costs 122,162.45 520,703.21 541,340.23
Over/(Under) Recovery 625.81 26,842.36 26,521.51
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 162,169.74 522,515.24 522,515.24
2020-2021 Fixed Carry Forward 625.81 26,842.36 26,521.51 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 161,543.93 495,672.88 495,993.73 (Numerator)
Direct Costs 5,315,509.03 4,955,163.53 4,955,163.53
Rate for 2020-2021 ** 3.04* 10.00* 10.01**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 869 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82983 Form R0418
Bridge Academy 9600 BUFFALO ST HAMTRAMCK, MI 48212
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 676,163.19 2,461,730.35 2,461,730.35
2016-2017 Fixed Carry Forward 21,570.30 0.00 0.00
Total Indirect Costs 654,592.89 2,461,730.35 2,461,730.35
2016-2017 Direct Costs 6,812,708.96 5,027,141.80 5,027,141.80
2018-2019 Rate 9.61* 48.97* 48.97**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,122,067.82 5,320,427.65 5,320,427.65
Indirect costs based on rate ** 684,430.72 798,064.15 1,330,106.91 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 730,579.73 2,532,219.90 2,532,219.90
2016-2017 Fixed Carry Forward 21,570.30 0.00 0.00
Total Indirect Costs 709,009.43 2,532,219.90 2,532,219.90
Over/(Under) Recovery -24,578.71 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 730,579.73 2,532,219.90 2,532,219.90
2020-2021 Fixed Carry Forward -24,578.71 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 755,158.44 2,532,219.90 2,532,219.90 (Numerator)
Direct Costs 7,122,067.82 5,320,427.65 5,320,427.65
Rate for 2020-2021 ** 10.60* 47.59* 47.59**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 870 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82985 Form R0418
Detroit Premier Academy 7781 Asbury Park Detroit, MI 48228
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 455,618.00 1,688,970.00 1,688,970.00
2016-2017 Fixed Carry Forward -85,805.64 0.00 0.00
Total Indirect Costs 541,423.64 1,688,970.00 1,688,970.00
2016-2017 Direct Costs 6,658,778.00 5,425,426.00 5,425,426.00
2018-2019 Rate 8.13* 31.13* 31.13**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 7,136,041.00 5,841,665.00 5,841,665.00
Indirect costs based on rate ** 580,160.13 876,249.75 1,460,416.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 499,108.00 1,793,484.00 1,793,484.00
2016-2017 Fixed Carry Forward -85,805.64 0.00 0.00
Total Indirect Costs 584,913.64 1,793,484.00 1,793,484.00
Over/(Under) Recovery -4,753.51 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 499,108.00 1,793,484.00 1,793,484.00
2020-2021 Fixed Carry Forward -4,753.51 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 503,861.51 1,793,484.00 1,793,484.00 (Numerator)
Direct Costs 7,136,041.00 5,841,665.00 5,841,665.00
Rate for 2020-2021 ** 7.06* 30.70* 30.70**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 871 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82986 Form R0418
Hanley International Academy 2400 DENTON ST HAMTRAMCK, MI 48212
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 24,146.36 506,103.41 506,103.41
2016-2017 Fixed Carry Forward -3,885.29 -74,393.45 -74,393.45
Total Indirect Costs 28,031.65 580,496.86 580,496.86
2016-2017 Direct Costs 5,655,713.22 5,173,756.17 5,173,756.17
2018-2019 Rate 0.50* 11.22* 11.22**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,948,444.46 5,517,527.23 5,517,527.23
Indirect costs based on rate ** 29,742.22 619,066.56 619,066.56 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 4,095.39 435,012.62 435,012.62
2016-2017 Fixed Carry Forward -3,885.29 -74,393.45 -74,393.45
Total Indirect Costs 7,980.68 509,406.07 509,406.07
Over/(Under) Recovery 21,761.54 109,660.49 109,660.49
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 4,095.39 435,012.62 435,012.62
2020-2021 Fixed Carry Forward 21,761.54 109,660.49 109,660.49 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 -17,666.15 325,352.13 325,352.13 (Numerator)
Direct Costs 5,948,444.46 5,517,527.23 5,517,527.23
Rate for 2020-2021 ** 0.00* 5.90* 5.90**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 872 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82987 Form R0418
Frontier International Academy 13322 CONANT ST DETROIT, MI 48212
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 408,950.27 1,306,662.02 1,306,662.02
2016-2017 Fixed Carry Forward -16,934.05 0.00 0.00
Total Indirect Costs 425,884.32 1,306,662.02 1,306,662.02
2016-2017 Direct Costs 3,818,353.57 2,920,641.82 2,920,641.82
2018-2019 Rate 11.15* 44.74* 44.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,113,316.27 3,934,176.15 3,934,176.15
Indirect costs based on rate ** 570,134.76 590,126.42 983,544.04 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 529,687.54 1,708,827.66 1,708,827.66
2016-2017 Fixed Carry Forward -16,934.05 0.00 0.00
Total Indirect Costs 546,621.59 1,708,827.66 1,708,827.66
Over/(Under) Recovery 23,513.17 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 529,687.54 1,708,827.66 1,708,827.66
2020-2021 Fixed Carry Forward 23,513.17 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 506,174.37 1,708,827.66 1,708,827.66 (Numerator)
Direct Costs 5,113,316.27 3,934,176.15 3,934,176.15
Rate for 2020-2021 ** 9.90* 43.44* 43.44**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 873 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82991 Form R0418
Covenant House Academy Detroit 2959 MARTIN LUTHER KING JR BLVD DETROIT, MI 48208
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 359,168.00 1,554,534.00 1,554,534.00
2016-2017 Fixed Carry Forward -179,584.79 0.00 0.00
Total Indirect Costs 538,752.79 1,554,534.00 1,554,534.00
2016-2017 Direct Costs 5,366,495.00 4,171,129.00 4,171,129.00
2018-2019 Rate 10.04* 37.27* 37.27**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 5,268,952.36 4,105,661.55 4,105,661.55
Indirect costs based on rate ** 529,002.82 615,849.23 1,026,415.39 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 386,718.64 1,550,009.45 1,550,009.45
2016-2017 Fixed Carry Forward -179,584.79 0.00 0.00
Total Indirect Costs 566,303.43 1,550,009.45 1,550,009.45
Over/(Under) Recovery -37,300.61 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 386,718.64 1,550,009.45 1,550,009.45
2020-2021 Fixed Carry Forward -37,300.61 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 424,019.25 1,550,009.45 1,550,009.45 (Numerator)
Direct Costs 5,268,952.36 4,105,661.55 4,105,661.55
Rate for 2020-2021 ** 8.05* 37.75* 37.75**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 874 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82994 Form R0418
David Ellis Academy West 19800 BEECH DALY RD REDFORD, MI 48240
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 320,116.98 1,214,688.90 1,214,688.90
2016-2017 Fixed Carry Forward 43,945.81 0.00 -35,892.62
Total Indirect Costs 276,171.17 1,214,688.90 1,250,581.52
2016-2017 Direct Costs 5,678,647.73 4,784,075.81 4,784,075.81
2018-2019 Rate 4.86* 25.39* 26.14**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,300,950.05 5,313,256.39 5,313,256.39
Indirect costs based on rate ** 306,226.17 796,988.46 1,328,314.10 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 352,939.22 1,340,632.88 1,340,632.88
2016-2017 Fixed Carry Forward 43,945.81 0.00 -35,892.62
Total Indirect Costs 308,993.41 1,340,632.88 1,376,525.50
Over/(Under) Recovery -2,767.24 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 352,939.22 1,340,632.88 1,340,632.88
2020-2021 Fixed Carry Forward -2,767.24 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 355,706.46 1,340,632.88 1,340,632.88 (Numerator)
Direct Costs 6,300,950.05 5,313,256.39 5,313,256.39
Rate for 2020-2021 ** 5.65* 25.23* 25.23**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 875 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82995 Form R0418
Taylor Exemplar Academy 26727 GODDARD RD TAYLOR, MI 48180
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 414,972.00 1,779,560.00 1,779,560.00
2016-2017 Fixed Carry Forward -100,149.00 0.00 0.00
Total Indirect Costs 515,121.00 1,779,560.00 1,779,560.00
2016-2017 Direct Costs 6,208,156.00 4,843,568.00 4,843,568.00
2018-2019 Rate 8.30* 36.74* 36.74**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,958,098.00 5,530,317.00 5,530,317.00
Indirect costs based on rate ** 577,522.13 829,547.55 1,382,579.25 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 560,764.00 1,988,545.00 1,988,545.00
2016-2017 Fixed Carry Forward -100,149.00 0.00 0.00
Total Indirect Costs 660,913.00 1,988,545.00 1,988,545.00
Over/(Under) Recovery -83,390.87 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 560,764.00 1,988,545.00 1,988,545.00
2020-2021 Fixed Carry Forward -83,390.87 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 644,154.87 1,988,545.00 1,988,545.00 (Numerator)
Direct Costs 6,958,098.00 5,530,317.00 5,530,317.00
Rate for 2020-2021 ** 9.26* 35.96* 35.96**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 876 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82996 Form R0418
Clara B. Ford Academy (SDA) 20651 WEST WARREN ST DEARBORN HEIGHTS, MI 48127
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 36,212.00 142,208.00 142,208.00
2016-2017 Fixed Carry Forward 12,945.18 -8,975.48 -7,360.43
Total Indirect Costs 23,266.82 151,183.48 149,568.43
2016-2017 Direct Costs 1,395,759.00 1,289,763.00 1,289,763.00
2018-2019 Rate 1.67* 11.72* 11.60**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 1,779,136.00 1,648,701.00 1,648,701.00
Indirect costs based on rate ** 29,711.57 193,227.76 191,249.32 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 32,253.00 162,688.00 162,688.00
2016-2017 Fixed Carry Forward 12,945.18 -8,975.48 -7,360.43
Total Indirect Costs 19,307.82 171,663.48 170,048.43
Over/(Under) Recovery 10,403.75 21,564.28 21,200.89
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 32,253.00 162,688.00 162,688.00
2020-2021 Fixed Carry Forward 10,403.75 21,564.28 21,200.89 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 21,849.25 141,123.72 141,487.11 (Numerator)
Direct Costs 1,779,136.00 1,648,701.00 1,648,701.00
Rate for 2020-2021 ** 1.23* 8.56* 8.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 877 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82997 Form R0418
Flagship Charter Academy 13661 WISCONSIN ST DETROIT, MI 48238
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 294,210.00 1,796,210.00 1,796,210.00
2016-2017 Fixed Carry Forward -74,150.63 0.00 0.00
Total Indirect Costs 368,360.63 1,796,210.00 1,796,210.00
2016-2017 Direct Costs 6,588,050.00 5,086,050.00 5,086,050.00
2018-2019 Rate 5.59* 35.32* 35.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,506,457.00 4,970,820.00 4,970,820.00
Indirect costs based on rate ** 363,710.95 745,623.00 1,242,705.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 289,457.00 1,825,094.00 1,825,094.00
2016-2017 Fixed Carry Forward -74,150.63 0.00 0.00
Total Indirect Costs 363,607.63 1,825,094.00 1,825,094.00
Over/(Under) Recovery 103.32 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 289,457.00 1,825,094.00 1,825,094.00
2020-2021 Fixed Carry Forward 103.32 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 289,353.68 1,825,094.00 1,825,094.00 (Numerator)
Direct Costs 6,506,457.00 4,970,820.00 4,970,820.00
Rate for 2020-2021 ** 4.45* 36.72* 36.72**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 878 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 82998 Form R0418
ACE Academy (SDA) 330 GLENDALE ST HIGHLAND PARK, MI 48203
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 400,568.51 525,690.89 525,690.89
2016-2017 Fixed Carry Forward -189,769.00 -232,305.21 -232,305.21
Total Indirect Costs 590,337.51 757,996.10 757,996.10
2016-2017 Direct Costs 2,710,803.16 2,585,680.78 2,585,680.78
2018-2019 Rate 21.78* 29.32* 29.32**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 2,123,570.25 1,924,345.77 1,924,345.77
Indirect costs based on rate ** 318,535.54 288,651.87 481,086.44 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 316,060.72 515,285.20 515,285.20
2016-2017 Fixed Carry Forward -189,769.00 -232,305.21 -232,305.21
Total Indirect Costs 505,829.72 747,590.41 747,590.41
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 316,060.72 515,285.20 515,285.20
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 316,060.72 515,285.20 515,285.20 (Numerator)
Direct Costs 2,123,570.25 1,924,345.77 1,924,345.77
Rate for 2020-2021 ** 14.88* 26.78* 26.78**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 879 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 83000 Form R0418
Wexford-Missaukee ISD 9907 EAST 13TH ST CADILLAC, MI 49601
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 2,903,637.52 4,123,328.49 4,123,328.49
2016-2017 Fixed Carry Forward -1,222,632.11 -1,354,254.89 -1,322,220.30
Total Indirect Costs 4,126,269.63 5,477,583.38 5,445,548.79
2016-2017 Direct Costs 22,635,573.40 21,415,882.43 21,415,882.43
2018-2019 Rate 18.23* 25.58* 25.43**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 19,204,282.36 17,907,192.30 17,907,192.30
Indirect costs based on rate ** 2,880,642.35 2,686,078.85 4,476,798.08 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 3,169,267.46 4,466,357.52 4,466,357.52
2016-2017 Fixed Carry Forward -1,222,632.11 -1,354,254.89 -1,322,220.30
Total Indirect Costs 4,391,899.57 5,820,612.41 5,788,577.82
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 3,169,267.46 4,466,357.52 4,466,357.52
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 3,169,267.46 4,466,357.52 4,466,357.52 (Numerator)
Direct Costs 19,204,282.36 17,907,192.30 17,907,192.30
Rate for 2020-2021 ** 16.50* 24.94* 24.94**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 880 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 83010 Form R0418
Cadillac Area Public Schools 421 SOUTH MITCHELL ST CADILLAC, MI 49601
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 443,233.12 3,048,797.12 3,048,797.12
2016-2017 Fixed Carry Forward 136,952.51 -41,376.67 -40,149.99
Total Indirect Costs 306,280.61 3,090,173.79 3,088,947.11
2016-2017 Direct Costs 29,662,767.64 26,896,755.87 26,896,755.87
2018-2019 Rate 1.03* 11.49* 11.48**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 30,507,451.57 27,646,212.00 27,646,212.00
Indirect costs based on rate ** 314,226.75 3,176,549.76 3,173,785.14 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 434,338.58 3,172,822.73 3,172,822.73
2016-2017 Fixed Carry Forward 136,952.51 -41,376.67 -40,149.99
Total Indirect Costs 297,386.07 3,214,199.40 3,212,972.72
Over/(Under) Recovery 16,840.68 -37,649.64 -39,187.58
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 434,338.58 3,172,822.73 3,172,822.73
2020-2021 Fixed Carry Forward 16,840.68 -37,649.64 -39,187.58 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 417,497.90 3,210,472.37 3,212,010.31 (Numerator)
Direct Costs 30,507,451.57 27,646,212.00 27,646,212.00
Rate for 2020-2021 ** 1.37* 11.61* 11.62**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 881 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 83060 Form R0418
Manton Consolidated Schools 105 5TH ST MANTON, MI 49663
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 380,378.46 1,071,751.04 1,071,751.04
2016-2017 Fixed Carry Forward 61,778.97 70,971.00 71,344.89
Total Indirect Costs 318,599.49 1,000,780.04 1,000,406.15
2016-2017 Direct Costs 8,788,633.57 8,097,260.99 8,097,260.99
2018-2019 Rate 3.63* 12.36* 12.35**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 9,132,048.50 8,418,136.78 8,418,136.78
Indirect costs based on rate ** 331,493.36 1,040,481.71 1,039,639.89 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 328,848.32 1,042,760.04 1,042,760.04
2016-2017 Fixed Carry Forward 61,778.97 70,971.00 71,344.89
Total Indirect Costs 267,069.35 971,789.04 971,415.15
Over/(Under) Recovery 64,424.01 68,692.67 68,224.74
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 328,848.32 1,042,760.04 1,042,760.04
2020-2021 Fixed Carry Forward 64,424.01 68,692.67 68,224.74 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 264,424.31 974,067.37 974,535.30 (Numerator)
Direct Costs 9,132,048.50 8,418,136.78 8,418,136.78
Rate for 2020-2021 ** 2.90* 11.57* 11.58**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 882 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 83070 Form R0418
Mesick Consolidated Schools P.O. Box 275 Mesick, MI 49668
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 179,948.98 727,914.65 727,914.65
2016-2017 Fixed Carry Forward 14,487.53 0.00 99,602.06
Total Indirect Costs 165,461.45 727,914.65 628,312.59
2016-2017 Direct Costs 6,031,450.38 5,483,484.71 5,483,484.71
2018-2019 Rate 2.74* 13.27* 11.46**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,476,524.88 5,718,372.27 5,718,372.27
Indirect costs based on rate ** 177,456.78 758,828.00 655,325.46 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 194,045.63 952,198.24 952,198.24
2016-2017 Fixed Carry Forward 14,487.53 0.00 99,602.06
Total Indirect Costs 179,558.10 952,198.24 852,596.18
Over/(Under) Recovery -2,101.32 -193,370.24 -197,270.72
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 194,045.63 952,198.24 952,198.24
2020-2021 Fixed Carry Forward -2,101.32 -193,370.24 -197,270.72 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 196,146.95 1,145,568.48 1,149,468.96 (Numerator)
Direct Costs 6,476,524.88 5,718,372.27 5,718,372.27
Rate for 2020-2021 ** 3.03* 20.03* 20.10**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 883 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 83900 Form R0418
Highpoint Virtual Academy of Michigan 210 E. Mesick Avenue Mesick, MI 49668
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 179,502.53 217,387.33 217,387.33
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 179,502.53 217,387.33 217,387.33
2016-2017 Direct Costs 2,346,064.57 2,308,179.77 2,308,179.77
2018-2019 Rate 7.65* 9.42* 9.42**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 6,507,150.60 6,447,540.25 6,447,540.25
Indirect costs based on rate ** 497,797.02 607,358.29 607,358.29 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 509,596.28 569,206.63 569,206.63
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 509,596.28 569,206.63 569,206.63
Over/(Under) Recovery -11,799.26 38,151.66 38,151.66
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 509,596.28 569,206.63 569,206.63
2020-2021 Fixed Carry Forward -11,799.26 38,151.66 38,151.66 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 521,395.54 531,054.97 531,054.97 (Numerator)
Direct Costs 6,507,150.60 6,447,540.25 6,447,540.25
Rate for 2020-2021 ** 8.01* 8.24* 8.24**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 884 / 885 *** Final *** Michigan Department of Education *** Final *** Carry Forward Calculation For Approved 2020-2021 Indirect Cost Rates School District 84000 Form R0418
State of Michigan PO Box 30013 Lansing, MI 48909
Basis for 2018-2019 Rate: Restricted Unrestricted Medicaid
2016-2017 Indirect Costs 0.00 0.00 0.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 0.00 0.00 0.00
2016-2017 Direct Costs 0.00 0.00 0.00
2018-2019 Rate 0.00* 0.00* 0.00**
Comparison: Restricted Unrestricted Medicaid
2018-2019 Actual Direct Costs 0.00 0.00 0.00
Indirect costs based on rate ** 0.00 0.00 0.00 multiplied by actual direct costs 2018-2019 Actual Indirect Costs 0.00 0.00 0.00
2016-2017 Fixed Carry Forward 0.00 0.00 0.00
Total Indirect Costs 0.00 0.00 0.00
Over/(Under) Recovery 0.00 0.00 0.00
2020-2021 Rate Calculation: Restricted Unrestricted Medicaid
2018-2019 Actual Indirect Costs 0.00 0.00 0.00
2020-2021 Fixed Carry Forward 0.00 0.00 0.00 (Over/Under Recovery from Above)
Total Projected Indirect 2020-2021 0.00 0.00 0.00 (Numerator)
Direct Costs 0.00 0.00 0.00
Rate for 2020-2021 ** 0.00* 0.00* 0.00**
* If Rate exceeds 15%, use 15% ** If Rate exceeds 25%, use 25%
SAMS/FIDReports/IndirectCarryForwardCalculation.rdl Page 885 / 885