District Code. District Name Year Grant Township S/D # AALTO, JACKIE A. Audit Firm

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1 42030 Grant Township S/D # AALTO, JACKIE A Madison District Public Schools 2016 ABRAHAM & GAFFNEY P.C.- AUBURN HILLS Dearborn Heights School District # ABRAHAM & GAFFNEY P.C.- AUBURN HILLS River Rouge, School District of the City of 2016 ABRAHAM & GAFFNEY P.C.- AUBURN HILLS Woodhaven-Brownstown School District 2016 ABRAHAM & GAFFNEY P.C.- AUBURN HILLS Hastings Area School District 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Branch ISD 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Lewis Cass ISD 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Cassopolis Public Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Clinton County RESA 2016 ABRAHAM & GAFFNEY PC- EAST LANSING St. Johns Public Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Fulton Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Hillsdale ISD 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Mason Public Schools (Ingham) 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Stockbridge Community Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Williamston Community Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Cedar Springs Public Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Lenawee ISD 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Lake City Area School District 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Montabella Community Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Tri County Area Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Central Montcalm Public Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING New Lothrop Area Public Schools 2016 ABRAHAM & GAFFNEY PC- EAST LANSING Redford Union Schools, District No ABRAHAM & GAFFNEY PC- EAST LANSING Northridge Academy 2016 ALAN C. YOUNG & ASSOCIATES Success Mile Academy 2016 ALAN C. YOUNG & ASSOCIATES Laurus Academy 2016 ALAN C. YOUNG & ASSOCIATES Westwood Community School District 2016 ALAN C. YOUNG & ASSOCIATES Detroit Delta Preparatory Academy for Social Justice 2016 ALAN C. YOUNG & ASSOCIATES Regent Park Scholars Charter Academy 2016 ALAN C. YOUNG & ASSOCIATES Jalen Rose Leadership Academy 2016 ALAN C. YOUNG & ASSOCIATES MacDowell Preparatory Academy 2016 ALAN C. YOUNG & ASSOCIATES Highland Park Public School Academy System 2016 ALAN C. YOUNG & ASSOCIATES Plymouth Educational Center Charter School 2016 ALAN C. YOUNG & ASSOCIATES Voyageur Academy 2016 ALAN C. YOUNG & ASSOCIATES Delta-Schoolcraft ISD 2016 ANDERSON, TACKMAN & CO. - ESCANABA Gladstone Area Schools 2016 ANDERSON, TACKMAN & CO. - ESCANABA Ojibwe Charter School 2016 ANDERSON, TACKMAN & CO. - KINCHELOE Dickinson-Iron ISD 2016 ANDERSON, TACKMAN & CO.- IRON MTN Iron Mountain Public Schools 2016 ANDERSON, TACKMAN & CO.- IRON MTN Breitung Township School District 2016 ANDERSON, TACKMAN & CO.- IRON MTN North Dickinson County Schools 2016 ANDERSON, TACKMAN & CO.- IRON MTN Ontonagon Area School District 2016 ANDERSON, TACKMAN & CO.- IRON MTN AuTrain-Onota Public Schools 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Burt Township School District 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Munising Public Schools 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Superior Central School District 2016 ANDERSON, TACKMAN & CO.- MARQUETTE

2 07020 Baraga Area Schools 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Marquette-Alger RESA 2016 ANDERSON, TACKMAN & CO.- MARQUETTE NICE Community School District 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Gwinn Area Community Schools 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Negaunee Public Schools 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Powell Township Schools 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Republic-Michigamme Schools 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Wells Township School District 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Ishpeming Public School District No ANDERSON, TACKMAN & CO.- MARQUETTE North Star Academy 2016 ANDERSON, TACKMAN & CO.- MARQUETTE Huron ISD 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Church School District 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Colfax Township S/D #1F 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Sigel Township S/D #3F 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Sigel Township S/D #4F 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Verona Township S/D #1F 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C North Branch Area Schools 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Sanilac ISD 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Brown City Community Schools 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Carsonville-Port Sanilac School District 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Croswell-Lexington Community Schools 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Deckerville Community School District 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Marlette Community Schools 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Peck Community School District 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Sandusky Community School District 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Tuscola ISD 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Akron-Fairgrove Schools 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Caro Community Schools 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Cass City Public Schools 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Kingston Community School District 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Mayville Community School District 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Millington Community Schools 2016 ANDERSON, TUCKEY, BERNHARDT & DORAN P.C Essexville-Hampton Public Schools 2016 ANDREWS, HOOPER & PAVLIK PLC Bay City School District 2016 ANDREWS, HOOPER & PAVLIK PLC - SAGINAW Camden-Frontier School 2016 BAILEY, HODSHIRE & CO. PC Jonesville Community Schools 2016 BAILEY, HODSHIRE & CO. PC Reading Community Schools 2016 BAILEY, HODSHIRE & CO. PC Hillsdale Preparatory School 2016 BAILEY, HODSHIRE & CO. PC Alba Public Schools 2016 BAIRD, COTTER & BISHOP PC Central Lake Public Schools 2016 BAIRD, COTTER & BISHOP PC Mancelona Public Schools 2016 BAIRD, COTTER & BISHOP PC Boyne City Public Schools 2016 BAIRD, COTTER & BISHOP PC Charlevoix Public Schools 2016 BAIRD, COTTER & BISHOP PC Concord Academy - Boyne 2016 BAIRD, COTTER & BISHOP PC Cheboygan Area Schools 2016 BAIRD, COTTER & BISHOP PC Mackinaw City Public Schools 2016 BAIRD, COTTER & BISHOP PC Crawford AuSable Schools 2016 BAIRD, COTTER & BISHOP PC Insight School of Michigan 2016 BAIRD, COTTER & BISHOP PC Harbor Springs School District 2016 BAIRD, COTTER & BISHOP PC Pellston Public Schools 2016 BAIRD, COTTER & BISHOP PC Buckley Community Schools 2016 BAIRD, COTTER & BISHOP PC Kingsley Area Schools 2016 BAIRD, COTTER & BISHOP PC

3 40020 Forest Area Community Schools 2016 BAIRD, COTTER & BISHOP PC Kalkaska Public Schools 2016 BAIRD, COTTER & BISHOP PC Michigan Great Lakes Virtual Academy 2016 BAIRD, COTTER & BISHOP PC Morley Stanwood Community Schools 2016 BAIRD, COTTER & BISHOP PC McBain Rural Agricultural Schools 2016 BAIRD, COTTER & BISHOP PC Grant Public School District 2016 BAIRD, COTTER & BISHOP PC Newaygo Public School District 2016 BAIRD, COTTER & BISHOP PC White Cloud Public Schools 2016 BAIRD, COTTER & BISHOP PC Evart Public Schools 2016 BAIRD, COTTER & BISHOP PC Marion Public Schools 2016 BAIRD, COTTER & BISHOP PC Pine River Area Schools 2016 BAIRD, COTTER & BISHOP PC Reed City Area Public Schools 2016 BAIRD, COTTER & BISHOP PC Roscommon Area Public Schools 2016 BAIRD, COTTER & BISHOP PC Perry Public Schools 2016 BAIRD, COTTER & BISHOP PC Wexford-Missaukee ISD 2016 BAIRD, COTTER & BISHOP PC Cadillac Area Public Schools 2016 BAIRD, COTTER & BISHOP PC Manton Consolidated Schools 2016 BAIRD, COTTER & BISHOP PC Mesick Consolidated Schools 2016 BAIRD, COTTER & BISHOP PC Britton Deerfield Schools 2016 BAKER, EATON & OWEN ASSOCIATES Clinton Community Schools 2016 BAKER, EATON & OWEN ASSOCIATES Hudson Area Schools 2016 BAKER, EATON & OWEN ASSOCIATES Madison School District (Lenawee) 2016 BAKER, EATON & OWEN ASSOCIATES Sand Creek Community Schools 2016 BAKER, EATON & OWEN ASSOCIATES Walker Charter Academy 2016 BDO USA LLP - GRAND RAPIDS Wellspring Preparatory High School 2016 BDO USA LLP - GRAND RAPIDS Grand River Preparatory High School 2016 BDO USA LLP - GRAND RAPIDS Timberland Academy 2016 BDO USA LLP - GRAND RAPIDS Holland City School District 2016 BDO USA LLP - GRAND RAPIDS Coopersville Area Public School District 2016 BDO USA LLP - GRAND RAPIDS Jenison Public Schools 2016 BDO USA LLP - GRAND RAPIDS Arbor Preparatory High School 2016 BDO USA LLP - GRAND RAPIDS Canton Preparatory High School 2016 BDO USA LLP - GRAND RAPIDS Taylor Preparatory High School 2016 BDO USA LLP - GRAND RAPIDS Canton Charter Academy 2016 BDO USA LLP - GRAND RAPIDS Comstock Public Schools 2016 BDO USA LLP - KALAMAZOO Vicksburg Community Schools 2016 BDO USA LLP - KALAMAZOO Kentwood Public Schools 2016 BDO USA LLP - KALAMAZOO AGBU Alex-Marie Manoogian School 2016 BEDIKIAN, EDWARD M., CPA Hudsonville Public School District 2016 BEENE GARTER, LLP Barry ISD 2016 BIGGS, HAUSERMAN, THOMPSON & DICKINSON Belding Area School District 2016 BIGGS, HAUSERMAN, THOMPSON & DICKINSON Lakewood Public Schools 2016 BIGGS, HAUSERMAN, THOMPSON & DICKINSON Portland Public Schools 2016 BIGGS, HAUSERMAN, THOMPSON & DICKINSON Saranac Community Schools 2016 BIGGS, HAUSERMAN, THOMPSON & DICKINSON Berlin Township S/D # BIGGS, HAUSERMAN, THOMPSON & DICKINSON Easton Township S/D # BIGGS, HAUSERMAN, THOMPSON & DICKINSON Ionia Township S/D # BIGGS, HAUSERMAN, THOMPSON & DICKINSON West Shore Educational Service District 2016 BRICKLEY DELONG, PC Mason County Eastern Schools 2016 BRICKLEY DELONG, PC

4 61000 Muskegon Area ISD 2016 BRICKLEY DELONG, PC Muskegon, Public Schools of the City of 2016 BRICKLEY DELONG, PC Muskegon Heights School District 2016 BRICKLEY DELONG, PC Oakridge Public Schools 2016 BRICKLEY DELONG, PC Holton Public Schools 2016 BRICKLEY DELONG, PC Orchard View Schools 2016 BRICKLEY DELONG, PC Reeths-Puffer Schools 2016 BRICKLEY DELONG, PC North Muskegon Public Schools 2016 BRICKLEY DELONG, PC Whitehall District Schools 2016 BRICKLEY DELONG, PC Muskegon Covenant Academy 2016 BRICKLEY DELONG, PC Hart Public School District 2016 BRICKLEY DELONG, PC Pentwater Public School District 2016 BRICKLEY DELONG, PC Walden Green Montessori 2016 BRICKLEY DELONG, PC Fraser Public Schools 2016 BUSS & COMPANY PC The James and Grace Lee Boggs School 2016 COHEN & COMPANY Litchfield Community Schools 2016 CONDON,HECHT,BISHER, WADE & CO., P.C Monroe Public Schools 2016 COOLEY, HEHL, WOHLGAMUTH & CARLTON Jefferson Schools (Monroe) 2016 COOLEY, HEHL, WOHLGAMUTH & CARLTON Mason Consolidated Schools (Monroe) 2016 COOLEY, HEHL, WOHLGAMUTH & CARLTON Whiteford Agricultural School District of the Counties of Lenawee and Monroe 2016 COOLEY, HEHL, WOHLGAMUTH & CARLTON Madison Academy 2016 CROSKEY, LANNI & COMPANY, PC The New Standard Academy 2016 CROSKEY, LANNI & COMPANY, PC Grand Traverse Academy 2016 CROSKEY, LANNI & COMPANY, PC White Pine Academy 2016 CROSKEY, LANNI & COMPANY, PC Michigan Connections Academy 2016 CROSKEY, LANNI & COMPANY, PC Nexus Academy of Lansing 2016 CROSKEY, LANNI & COMPANY, PC Renaissance Public School Academy 2016 CROSKEY, LANNI & COMPANY, PC Morey Montessori Public School Academy 2016 CROSKEY, LANNI & COMPANY, PC Jackson Preparatory & Early College 2016 CROSKEY, LANNI & COMPANY, PC Byron Center Charter School 2016 CROSKEY, LANNI & COMPANY, PC West Michigan Aviation Academy 2016 CROSKEY, LANNI & COMPANY, PC Kensington Woods Schools 2016 CROSKEY, LANNI & COMPANY, PC Charyl Stockwell Academy 2016 CROSKEY, LANNI & COMPANY, PC FlexTech High School 2016 CROSKEY, LANNI & COMPANY, PC Conner Creek Academy East 2016 CROSKEY, LANNI & COMPANY, PC Huron Academy 2016 CROSKEY, LANNI & COMPANY, PC Global Preparatory Academy 2016 CROSKEY, LANNI & COMPANY, PC Merritt Academy 2016 CROSKEY, LANNI & COMPANY, PC Macomb Montessori Academy 2016 CROSKEY, LANNI & COMPANY, PC Crossroads Charter Academy 2016 CROSKEY, LANNI & COMPANY, PC Great Lakes Academy 2016 CROSKEY, LANNI & COMPANY, PC Bradford Academy 2016 CROSKEY, LANNI & COMPANY, PC Crescent Academy 2016 CROSKEY, LANNI & COMPANY, PC Four Corners Montessori Academy 2016 CROSKEY, LANNI & COMPANY, PC Michigan School for the Arts 2016 CROSKEY, LANNI & COMPANY, PC Momentum Academy 2016 CROSKEY, LANNI & COMPANY, PC Waterford Montessori Academy 2016 CROSKEY, LANNI & COMPANY, PC FlexTech High School - Novi 2016 CROSKEY, LANNI & COMPANY, PC Kingsbury Country Day School 2016 CROSKEY, LANNI & COMPANY, PC Keys Grace Academy 2016 CROSKEY, LANNI & COMPANY, PC West MI Academy of Arts and Academics 2016 CROSKEY, LANNI & COMPANY, PC

5 74900 East Shore Leadership Academy 2016 CROSKEY, LANNI & COMPANY, PC Landmark Academy 2016 CROSKEY, LANNI & COMPANY, PC Ann Arbor Learning Community 2016 CROSKEY, LANNI & COMPANY, PC Branch Line School 2016 CROSKEY, LANNI & COMPANY, PC Vista Meadows Academy 2016 CROSKEY, LANNI & COMPANY, PC American International Academy 2016 CROSKEY, LANNI & COMPANY, PC Hamilton Academy 2016 CROSKEY, LANNI & COMPANY, PC Tipton Academy 2016 CROSKEY, LANNI & COMPANY, PC Southwest Detroit Community School 2016 CROSKEY, LANNI & COMPANY, PC New School High 2016 CROSKEY, LANNI & COMPANY, PC Chandler Park Academy 2016 CROSKEY, LANNI & COMPANY, PC Dove Academy of Detroit 2016 CROSKEY, LANNI & COMPANY, PC George Crockett Academy 2016 CROSKEY, LANNI & COMPANY, PC Summit Academy North 2016 CROSKEY, LANNI & COMPANY, PC Hope of Detroit Academy 2016 CROSKEY, LANNI & COMPANY, PC Creative Montessori Academy 2016 CROSKEY, LANNI & COMPANY, PC American Montessori Academy 2016 CROSKEY, LANNI & COMPANY, PC Hanley International Academy 2016 CROSKEY, LANNI & COMPANY, PC Clara B. Ford Academy (SDA) 2016 CROSKEY, LANNI & COMPANY, PC Marshall Academy 2016 DARNELL & MEYERING, PC Will Carleton Charter School Academy 2016 DARNELL & MEYERING, PC Covenant House Academy Grand Rapids 2016 DARNELL & MEYERING, PC New Bedford Academy 2016 DARNELL & MEYERING, PC Academy for Business and Technology 2016 DARNELL & MEYERING, PC Joy Preparatory Academy 2016 DARNELL & MEYERING, PC Covenant House Academy Detroit 2016 DARNELL & MEYERING, PC Bellaire Public Schools 2016 DENNIS, GARTLAND & NIERGARTH Elk Rapids Schools 2016 DENNIS, GARTLAND & NIERGARTH Benzie County Central Schools 2016 DENNIS, GARTLAND & NIERGARTH Frankfort-Elberta Area Schools 2016 DENNIS, GARTLAND & NIERGARTH Charlevoix-Emmet ISD 2016 DENNIS, GARTLAND & NIERGARTH Beaver Island Community School 2016 DENNIS, GARTLAND & NIERGARTH Alanson Public Schools 2016 DENNIS, GARTLAND & NIERGARTH Traverse Bay Area ISD 2016 DENNIS, GARTLAND & NIERGARTH Excelsior Township S/D # DENNIS, GARTLAND & NIERGARTH Glen Lake Community Schools 2016 DENNIS, GARTLAND & NIERGARTH Leland Public School District 2016 DENNIS, GARTLAND & NIERGARTH Northport Public School District 2016 DENNIS, GARTLAND & NIERGARTH Suttons Bay Public Schools 2016 DENNIS, GARTLAND & NIERGARTH Manistee ISD 2016 DENNIS, GARTLAND & NIERGARTH Bear Lake Schools 2016 DENNIS, GARTLAND & NIERGARTH Kaleva Norman Dickson School District 2016 DENNIS, GARTLAND & NIERGARTH Onekama Consolidated Schools 2016 DENNIS, GARTLAND & NIERGARTH Casman Alternative Academy 2016 DENNIS, GARTLAND & NIERGARTH Mason County Central Schools 2016 DENNIS, GARTLAND & NIERGARTH Johannesburg-Lewiston Area Schools 2016 DENNIS, GARTLAND & NIERGARTH Nexus Academy of Royal Oak 2016 DOEREN MAYHEW & COMPANY Hanover-Horton School District 2016 DRAKE, KARL L., CPA Hesperia Community Schools 2016 DRAKE, KARL L., CPA Shelby Public Schools 2016 DRAKE, KARL L., CPA Union City Community Schools 2016 FISHER, SPIEGEL, KUNKLE & GERBER PLLC

6 13900 Battle Creek Montessori Academy 2016 FISHER, SPIEGEL, KUNKLE & GERBER PLLC Mar Lee School District 2016 FOOTE AND LLOYD, CPA'S Addison Community Schools 2016 FRANCIS, MEREDITH CPA, PC Onsted Community Schools 2016 FRANCIS, MEREDITH CPA, PC Bessemer Area School District 2016 GABRIDGE & CO Woodland School 2016 GABRIDGE & CO North Adams-Jerome Public Schools 2016 GABRIDGE & CO Michigan Center School District 2016 GABRIDGE & CO William C. Abney Academy 2016 GABRIDGE & CO Manistee Area Public Schools 2016 GABRIDGE & CO Vanderbilt Area Schools 2016 GABRIDGE & CO Arenac Eastern School District 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Au Gres-Sims School District 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Pontiac Academy for Excellence 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Oakland International Academy 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Frankenmuth School District 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Merrill Community Schools 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Swan Valley School District 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Saginaw Preparatory Academy 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW International Academy of Saginaw 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Caniff Liberty Academy 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Cesar Chavez Academy 2016 GARDNER, PROVENZANO, THOMAS & LUPLOW Berrien Springs Public Schools 2016 GERBEL & COMPANY PC Eau Claire Public Schools 2016 GERBEL & COMPANY PC Edwardsburg Public Schools 2016 GERBEL & COMPANY PC Baldwin Community Schools 2016 GERBEL & COMPANY PC Hartford Public Schools 2016 GERBEL & COMPANY PC Lawrence Public Schools 2016 GERBEL & COMPANY PC Paw Paw Public School District 2016 GERBEL & COMPANY PC Blissfield Community Schools 2016 GROSS, PUCKEY, GRUEL & ROOF Tecumseh Public Schools 2016 GROSS, PUCKEY, GRUEL & ROOF Newaygo County RESA 2016 H & S COMPANIES, P.C.- FREMONT Fremont Public School District 2016 H & S COMPANIES, P.C.- FREMONT Big Jackson School District 2016 H & S COMPANIES, P.C.- FREMONT East Jordan Public Schools 2016 HARRIS GROUP, CPAS Joseph K. Lumsden Bahweting Anishnabe Academy 2016 HARRIS GROUP, CPAS St. Ignace Area Schools 2016 HARRIS GROUP, CPAS Charlevoix Montessori Academy for the Arts 2016 HILL, SCHRODERUS & CO. CPAS Posen Consolidated School District No HILL, SCHRODERUS & CO. CPAS Benton Harbor Area Schools 2016 HUNGERFORD NICHOLS Coldwater Community Schools 2016 HUNGERFORD NICHOLS Eastern Upper Peninsula ISD 2016 HUNGERFORD NICHOLS Sault Ste. Marie Area Schools 2016 HUNGERFORD NICHOLS DeTour Area Schools 2016 HUNGERFORD NICHOLS Pickford Public Schools 2016 HUNGERFORD NICHOLS

7 17110 Rudyard Area Schools 2016 HUNGERFORD NICHOLS Brimley Area Schools 2016 HUNGERFORD NICHOLS Whitefish Township Schools 2016 HUNGERFORD NICHOLS DeTour Arts and Technology Academy 2016 HUNGERFORD NICHOLS Northview Public Schools 2016 HUNGERFORD NICHOLS Byron Center Public Schools 2016 HUNGERFORD NICHOLS Comstock Park Public Schools 2016 HUNGERFORD NICHOLS Kelloggsville Public Schools 2016 HUNGERFORD NICHOLS Kenowa Hills Public Schools 2016 HUNGERFORD NICHOLS Lowell Area Schools 2016 HUNGERFORD NICHOLS Rockford Public Schools 2016 HUNGERFORD NICHOLS Sparta Area Schools 2016 HUNGERFORD NICHOLS Grand Rapids Ellington Academy of Arts & Technology 2016 HUNGERFORD NICHOLS Nexus Academy of Grand Rapids 2016 HUNGERFORD NICHOLS Tahquamenon Area Schools 2016 HUNGERFORD NICHOLS Bois Blanc Pines School District 2016 HUNGERFORD NICHOLS Les Cheneaux Community Schools 2016 HUNGERFORD NICHOLS Engadine Consolidated Schools 2016 HUNGERFORD NICHOLS Moran Township School District 2016 HUNGERFORD NICHOLS Three Lakes Academy 2016 HUNGERFORD NICHOLS Ludington Area School District 2016 HUNGERFORD NICHOLS Clarkston Community School District 2016 HUNGERFORD NICHOLS WSC Academy 2016 HUNGERFORD NICHOLS Rapid River Public Schools 2016 JOHNSON & RENNIE LLC Bark River-Harris School District 2016 JOHNSON & RENNIE LLC Carney-Nadeau Public Schools 2016 JOHNSON & RENNIE LLC North Central Area Schools 2016 JOHNSON & RENNIE LLC Menominee ISD 2016 KERBER, ROSE & ASSOCIATES SC Stephenson Area Public Schools 2016 KERBER, ROSE & ASSOCIATES SC Zeeland Public Schools 2016 KIEKOVER, SCHOLMA & SCHUMAKER St. Joseph Public Schools 2016 KRUGGEL LAWTON CPAs River Valley School District 2016 KRUGGEL LAWTON CPAs New Buffalo Area Schools 2016 KRUGGEL LAWTON CPAs Brandywine Community Schools 2016 KRUGGEL LAWTON CPAs Buchanan Community Schools 2016 KRUGGEL LAWTON CPAs Watervliet School District 2016 KRUGGEL LAWTON CPAs Bridgman Public Schools 2016 KRUGGEL LAWTON CPAs Countryside Academy 2016 KRUGGEL LAWTON CPAs Bangor Public Schools (Van Buren) 2016 KRUGGEL LAWTON CPAs Oneida Township S/D # LAYTON & RICHARDSON, CPAS New Beginnings Academy 2016 LAYTON & RICHARDSON, CPAS Albion Public Schools 2016 LEWIS & KNOPF, PC Ovid-Elsie Area Schools 2016 LEWIS & KNOPF, PC Genesee ISD 2016 LEWIS & KNOPF, PC Grand Blanc Community Schools 2016 LEWIS & KNOPF, PC Mt. Morris Consolidated Schools 2016 LEWIS & KNOPF, PC Goodrich Area Schools 2016 LEWIS & KNOPF, PC Bendle Public Schools 2016 LEWIS & KNOPF, PC Genesee School District 2016 LEWIS & KNOPF, PC

8 25110 Kearsley Community School District 2016 LEWIS & KNOPF, PC Atherton Community Schools 2016 LEWIS & KNOPF, PC Westwood Heights Schools 2016 LEWIS & KNOPF, PC Bentley Community School District 2016 LEWIS & KNOPF, PC Beecher Community School District 2016 LEWIS & KNOPF, PC Montrose Community Schools 2016 LEWIS & KNOPF, PC Genesee STEM Academy 2016 LEWIS & KNOPF, PC International Academy of Flint 2016 LEWIS & KNOPF, PC Eagle's Nest Academy 2016 LEWIS & KNOPF, PC Bad Axe Public Schools 2016 LEWIS & KNOPF, PC Ubly Community Schools 2016 LEWIS & KNOPF, PC Lapeer ISD 2016 LEWIS & KNOPF, PC Almont Community Schools 2016 LEWIS & KNOPF, PC Dryden Community Schools 2016 LEWIS & KNOPF, PC Imlay City Community Schools 2016 LEWIS & KNOPF, PC Anchor Bay School District 2016 LEWIS & KNOPF, PC Clintondale Community Schools 2016 LEWIS & KNOPF, PC Rising Stars Academy 2016 LEWIS & KNOPF, PC Rochester Community School District 2016 LEWIS & KNOPF, PC Algonac Community School District 2016 LEWIS & KNOPF, PC Yale Public Schools 2016 LEWIS & KNOPF, PC Blue Water Learning Academy 2016 LEWIS & KNOPF, PC Shiawassee Regional ESD 2016 LEWIS & KNOPF, PC Byron Area Schools 2016 LEWIS & KNOPF, PC Durand Area Schools 2016 LEWIS & KNOPF, PC Laingsburg Community Schools 2016 LEWIS & KNOPF, PC Corunna Public Schools 2016 LEWIS & KNOPF, PC Dexter Community School District 2016 LEWIS & KNOPF, PC Lincoln Consolidated School District 2016 LEWIS & KNOPF, PC Michigan Educational Choice Center 2016 LEWIS & KNOPF, PC Ravenna Public Schools 2016 MAHONEY, JOHN J., CPA PC Gogebic-Ontonagon ISD 2016 MAKELA, POLLACK & AHONEN Ironwood Area Schools of Gogebic County 2016 MAKELA, POLLACK & AHONEN Wakefield-Marenisco School District 2016 MAKELA, POLLACK & AHONEN Allegan Area Educational Service Agency 2016 MANER COSTERISAN, PC Allegan Public Schools 2016 MANER COSTERISAN, PC Fennville Public Schools 2016 MANER COSTERISAN, PC Martin Public Schools 2016 MANER COSTERISAN, PC Hopkins Public Schools 2016 MANER COSTERISAN, PC Hamilton Community Schools 2016 MANER COSTERISAN, PC Glenn Public School District 2016 MANER COSTERISAN, PC Innocademy Allegan Campus 2016 MANER COSTERISAN, PC Outlook Academy 2016 MANER COSTERISAN, PC Thornapple Kellogg School District 2016 MANER COSTERISAN, PC Benton Harbor Charter School Academy 2016 MANER COSTERISAN, PC Homer Community School District 2016 MANER COSTERISAN, PC Dowagiac Union School District 2016 MANER COSTERISAN, PC Bath Community Schools 2016 MANER COSTERISAN, PC Eaton RESA 2016 MANER COSTERISAN, PC Grand Ledge Public Schools 2016 MANER COSTERISAN, PC Olivet Community Schools 2016 MANER COSTERISAN, PC LifeTech Academy 2016 MANER COSTERISAN, PC Island City Academy 2016 MANER COSTERISAN, PC

9 23902 Relevant Academy of Eaton County 2016 MANER COSTERISAN, PC Traverse City Area Public Schools 2016 MANER COSTERISAN, PC The Greenspire School 2016 MANER COSTERISAN, PC Ingham ISD 2016 MANER COSTERISAN, PC East Lansing School District 2016 MANER COSTERISAN, PC Lansing Public School District 2016 MANER COSTERISAN, PC Dansville Schools 2016 MANER COSTERISAN, PC Haslett Public Schools 2016 MANER COSTERISAN, PC Leslie Public Schools 2016 MANER COSTERISAN, PC Okemos Public Schools 2016 MANER COSTERISAN, PC Webberville Community Schools 2016 MANER COSTERISAN, PC Cole Academy 2016 MANER COSTERISAN, PC Mid-Michigan Leadership Academy 2016 MANER COSTERISAN, PC Blended Learning Academies Credit Recovery High 2016 MANER COSTERISAN, PC School Palo Community School District 2016 MANER COSTERISAN, PC Kent ISD 2016 MANER COSTERISAN, PC Godwin Heights Public Schools 2016 MANER COSTERISAN, PC Wyoming Public Schools 2016 MANER COSTERISAN, PC East Grand Rapids Public Schools 2016 MANER COSTERISAN, PC Forest Hills Public Schools 2016 MANER COSTERISAN, PC Grandville Public Schools 2016 MANER COSTERISAN, PC West MI Academy of Environmental Science 2016 MANER COSTERISAN, PC Flat River Academy 2016 MANER COSTERISAN, PC Leelanau Montessori Public School Academy 2016 MANER COSTERISAN, PC Morenci Area Schools 2016 MANER COSTERISAN, PC Livingston ESA 2016 MANER COSTERISAN, PC Brighton Area Schools 2016 MANER COSTERISAN, PC Fowlerville Community Schools 2016 MANER COSTERISAN, PC Mecosta-Osceola ISD 2016 MANER COSTERISAN, PC Carson City-Crystal Area Schools 2016 MANER COSTERISAN, PC Greenville Public Schools 2016 MANER COSTERISAN, PC Muskegon Montessori Academy for Environmental 2016 MANER COSTERISAN, PC Change Three Oaks Public School Academy 2016 MANER COSTERISAN, PC Oak Park, School District of the City of 2016 MANER COSTERISAN, PC Ottawa Area ISD 2016 MANER COSTERISAN, PC Allendale Public Schools 2016 MANER COSTERISAN, PC West Ottawa Public School District 2016 MANER COSTERISAN, PC Spring Lake Public Schools 2016 MANER COSTERISAN, PC Innocademy 2016 MANER COSTERISAN, PC ICademy Global 2016 MANER COSTERISAN, PC Houghton Lake Community Schools 2016 MANER COSTERISAN, PC Owosso Public Schools 2016 MANER COSTERISAN, PC Van Buren ISD 2016 MANER COSTERISAN, PC South Haven Public Schools 2016 MANER COSTERISAN, PC Decatur Public Schools 2016 MANER COSTERISAN, PC Bangor Township S/D # MANER COSTERISAN, PC Whitmore Lake Public School District 2016 MANER COSTERISAN, PC Multicultural Academy 2016 MANER COSTERISAN, PC Trillium Academy 2016 MANER COSTERISAN, PC Vandercook Lake Public Schools 2016 MARKOWSKI & COMPANY, PC Chatfield School 2016 MATTINA, KENT & GIBBONS, P.C East China School District 2016 MCBRIDE-MANLEY & CO. P.C.

10 55901 Nah Tah Wahsh Public School Academy 2016 MIDWEST ACCOUNTING Michigan Mathematics and Science Academy 2016 MPS CPA Elkton-Pigeon-Bay Port Laker Schools 2016 NIETZKE & FAUPEL, PC - PIGEON North Huron School District 2016 NIETZKE & FAUPEL, PC - PIGEON Owendale-Gagetown Area School District 2016 NIETZKE & FAUPEL, PC - PIGEON Sigel Township S/D # NIETZKE & FAUPEL, PC - PIGEON Unionville-Sebewaing Area S.D NIETZKE & FAUPEL, PC - PIGEON Delton Kellogg Schools 2016 NORMAN & PAULSEN, PC - STURGIS Caledonia Community Schools 2016 NORMAN & PAULSEN, PC - STURGIS Colon Community School District 2016 NORMAN & PAULSEN, PC - STURGIS White Pigeon Community Schools 2016 NORMAN & PAULSEN, PC - STURGIS Three Rivers Community Schools 2016 NORMAN & PAULSEN, PC - STURGIS Arbor Academy 2016 NORMAN & PAULSEN, PC - THREE RIVERS Oakland Academy 2016 NORMAN & PAULSEN, PC - THREE RIVERS Forest Academy 2016 NORMAN & PAULSEN, PC - THREE RIVERS Evergreen Academy 2016 NORMAN & PAULSEN, PC - THREE RIVERS Augusta Academy 2016 NORMAN & PAULSEN, PC - THREE RIVERS St. Joseph County ISD 2016 NORMAN & PAULSEN, PC - THREE RIVERS Constantine Public School District 2016 NORMAN & PAULSEN, PC - THREE RIVERS Nottawa Community School 2016 NORMAN & PAULSEN, PC - THREE RIVERS Nataki Talibah Schoolhouse of Detroit 2016 OLIVACHE, GLEN CPA Mid Peninsula School District 2016 PAYMENT, RAYMOND L., CPA Lapeer Community Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Howell Public Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Center Line Public Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Chippewa Valley Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Utica Community Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Van Dyke Public Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Warren Consolidated Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Birmingham Public Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Ferndale Public Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Southfield Public School District 2016 PLANTE & MORAN PLLC - AUBURN HILLS Clarenceville School District 2016 PLANTE & MORAN PLLC - AUBURN HILLS Hazel Park, School District of the City of 2016 PLANTE & MORAN PLLC - AUBURN HILLS Huron Valley Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Lake Orion Community Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Walled Lake Consolidated Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Dearborn City School District 2016 PLANTE & MORAN PLLC - AUBURN HILLS Livonia Public Schools School District 2016 PLANTE & MORAN PLLC - AUBURN HILLS Plymouth-Canton Community Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Northville Public Schools 2016 PLANTE & MORAN PLLC - AUBURN HILLS Washington-Parks Academy 2016 PLANTE & MORAN PLLC - AUBURN HILLS Detroit Leadership Academy 2016 PLANTE & MORAN PLLC - AUBURN HILLS Detroit Innovation Academy 2016 PLANTE & MORAN PLLC - AUBURN HILLS Cornerstone Health and Technology School 2016 PLANTE & MORAN PLLC - AUBURN HILLS Madison-Carver Academy 2016 PLANTE & MORAN PLLC - AUBURN HILLS Eaton Academy 2016 PLANTE & MORAN PLLC - AUBURN HILLS Henry Ford Academy 2016 PLANTE & MORAN PLLC - AUBURN HILLS

11 82928 The Dearborn Academy 2016 PLANTE & MORAN PLLC - AUBURN HILLS West Village Academy 2016 PLANTE & MORAN PLLC - AUBURN HILLS Macomb ISD 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Roseville Community Schools 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Lake Shore Public Schools (Macomb) 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP New Haven Community Schools 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Warren Woods Public Schools 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Macomb Academy 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Arts Academy in the Woods 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Mt. Clemens Montessori Academy 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Oakland Schools 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Bloomfield Hills Schools 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Novi Community School District 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP West Bloomfield School District 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Port Huron Area School District 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Ann Arbor Public Schools 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Wayne RESA 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Grosse Pointe Public Schools 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP School District of the City of Inkster 2016 PLANTE & MORAN PLLC - CLINTON TOWNSHIP Mildred C. Wells Preparatory Academy 2016 PLANTE & MORAN PLLC - EAST LANSING DeWitt Public Schools 2016 PLANTE & MORAN PLLC - EAST LANSING Holt Public Schools 2016 PLANTE & MORAN PLLC - EAST LANSING Waverly Community Schools 2016 PLANTE & MORAN PLLC - EAST LANSING Marquette Area Public Schools 2016 PLANTE & MORAN PLLC - EAST LANSING Dr. Joseph F. Pollack Academic Center of Excellence 2016 PLANTE & MORAN PLLC - EAST LANSING Advanced Technology Academy 2016 PLANTE & MORAN PLLC - EAST LANSING Francis Reh PSA 2016 PLANTE & MORAN PLLC - EAST LANSING Detroit Public Safety Academy 2016 PLANTE & MORAN PLLC - EAST LANSING Wayland Union Schools 2016 PLANTE & MORAN PLLC - PORTAGE Calhoun ISD 2016 PLANTE & MORAN PLLC - PORTAGE Battle Creek Public Schools 2016 PLANTE & MORAN PLLC - PORTAGE Lakeview Sch. District (Calhoun) 2016 PLANTE & MORAN PLLC - PORTAGE Battle Creek Area Learning Center 2016 PLANTE & MORAN PLLC - PORTAGE Jackson Public Schools 2016 PLANTE & MORAN PLLC - PORTAGE Kalamazoo RESA 2016 PLANTE & MORAN PLLC - PORTAGE Kalamazoo Public Schools 2016 PLANTE & MORAN PLLC - PORTAGE Gull Lake Community Schools 2016 PLANTE & MORAN PLLC - PORTAGE Parchment School District 2016 PLANTE & MORAN PLLC - PORTAGE Youth Advancement Academy 2016 PLANTE & MORAN PLLC - PORTAGE Grand Rapids Public Schools 2016 PLANTE & MORAN PLLC - PORTAGE Sturgis Public Schools 2016 PLANTE & MORAN PLLC - PORTAGE Hartland Consolidated Schools 2016 PLANTE & MORAN PLLC -ANN ARBOR Farmington Public School District 2016 PLANTE & MORAN PLLC -ANN ARBOR South Lyon Community Schools 2016 PLANTE & MORAN PLLC -ANN ARBOR Washtenaw ISD 2016 PLANTE & MORAN PLLC -ANN ARBOR Saline Area Schools 2016 PLANTE & MORAN PLLC -ANN ARBOR Global Tech Academy 2016 PLANTE & MORAN PLLC -ANN ARBOR Central Academy 2016 PLANTE & MORAN PLLC -ANN ARBOR Wayne-Westland Community School District 2016 PLANTE & MORAN PLLC -ANN ARBOR Global Heights Academy 2016 PLANTE & MORAN PLLC -ANN ARBOR GEE Edmonson Academy 2016 PLANTE & MORAN PLLC -ANN ARBOR

12 82732 GEE White Academy 2016 PLANTE & MORAN PLLC -ANN ARBOR Riverside Academy 2016 PLANTE & MORAN PLLC -ANN ARBOR Bridge Academy 2016 PLANTE & MORAN PLLC -ANN ARBOR Frontier International Academy 2016 PLANTE & MORAN PLLC -ANN ARBOR Flint, School District of the City of 2016 PLANTE & MORAN PLLC - FLINT Linden Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Burton Glen Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Windemere Park Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Lansing Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Paragon Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Paramount Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Excel Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Vista Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Vanguard Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Knapp Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Cross Creek Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Ridge Park Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Chandler Woods Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS River City Scholars Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Prevail Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Reach Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Triumph Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Oakside Scholars Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Walton Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Great Oaks Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Vanderbilt Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Eagle Crest Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS North Saginaw Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS South Arbor Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Fortis Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS East Arbor Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS South Pointe Scholars Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Achieve Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Legacy Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS South Canton Scholars Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Plymouth Scholars Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Grand River Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Metro Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Warrendale Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Detroit Merit Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Keystone Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Hamtramck Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Detroit Enterprise Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Detroit Premier Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Taylor Exemplar Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Flagship Charter Academy 2016 PLANTE & MORAN PLLC - GRAND RAPIDS Endeavor Charter Academy 2016 PLANTE & MORAN PLLC - SOUTHFIELD Brandon School District in the Counties of Oakland and 2016 PLANTE & MORAN PLLC - SOUTHFIELD Lapeer Allen Park Public Schools 2016 PLANTE & MORAN PLLC - SOUTHFIELD South Redford School District 2016 PLANTE & MORAN PLLC - SOUTHFIELD Berrien RESA 2016 PLANTE & MORAN PLLC - ST. JOSEPH

13 11030 Lakeshore School District (Berrien) 2016 PLANTE & MORAN PLLC - ST. JOSEPH Hagar Township S/D # PLANTE & MORAN PLLC - ST. JOSEPH Sodus Township S/D # PLANTE & MORAN PLLC - ST. JOSEPH Covert Public Schools 2016 PLANTE & MORAN PLLC - ST. JOSEPH Standish-Sterling Community Schools 2016 QUAST, JANKE & COMPANY, P.C Pinconning Area Schools 2016 QUAST, JANKE & COMPANY, P.C Caseville Public Schools 2016 QUAST, JANKE & COMPANY, P.C Hillman Community Schools 2016 QUAST, JANKE & COMPANY, P.C Harper Creek Community Schools 2016 REHMANN ROBSON -- JACKSON Marshall Public Schools 2016 REHMANN ROBSON -- JACKSON Pennfield Schools 2016 REHMANN ROBSON -- JACKSON Waldron Area Schools 2016 REHMANN ROBSON -- JACKSON Jackson ISD 2016 REHMANN ROBSON -- JACKSON Western School District 2016 REHMANN ROBSON -- JACKSON Grass Lake Community Schools 2016 REHMANN ROBSON -- JACKSON East Jackson Community Schools 2016 REHMANN ROBSON -- JACKSON Napoleon Community Schools 2016 REHMANN ROBSON -- JACKSON Northwest Community Schools 2016 REHMANN ROBSON -- JACKSON Springport Public Schools 2016 REHMANN ROBSON -- JACKSON Adrian, School District of the City of 2016 REHMANN ROBSON -- JACKSON Pinckney Community Schools 2016 REHMANN ROBSON -- JACKSON Monroe ISD 2016 REHMANN ROBSON -- JACKSON Airport Community Schools 2016 REHMANN ROBSON -- JACKSON Bedford Public Schools 2016 REHMANN ROBSON -- JACKSON Dundee Community Schools 2016 REHMANN ROBSON -- JACKSON Ida Public School District 2016 REHMANN ROBSON -- JACKSON Summerfield Schools 2016 REHMANN ROBSON -- JACKSON Ypsilanti Community Schools 2016 REHMANN ROBSON -- JACKSON Chelsea School District 2016 REHMANN ROBSON -- JACKSON Milan Area Schools 2016 REHMANN ROBSON -- JACKSON Romulus Community Schools 2016 REHMANN ROBSON -- JACKSON Crestwood School District 2016 REHMANN ROBSON -- JACKSON Gibraltar School District 2016 REHMANN ROBSON -- JACKSON Harper Woods, The School District of the City of 2016 REHMANN ROBSON -- JACKSON Huron School District 2016 REHMANN ROBSON -- JACKSON Mona Shores Public School District 2016 REHMANN ROBSON - MUSKEGON Fruitport Community Schools 2016 REHMANN ROBSON - MUSKEGON Grand Haven Area Public Schools 2016 REHMANN ROBSON - MUSKEGON Escanaba Area Public Schools 2016 REHMANN ROBSON - CHEBOYGAN Public Schools of Petoskey 2016 REHMANN ROBSON - CHEBOYGAN Mackinac Island Public Schools 2016 REHMANN ROBSON - CHEBOYGAN Saugatuck Public Schools 2016 REHMANN ROBSON - GRAND RAPIDS Linden Community Schools 2016 REHMANN ROBSON - GRAND RAPIDS Ionia Public Schools 2016 REHMANN ROBSON - GRAND RAPIDS Portage Public Schools 2016 REHMANN ROBSON - GRAND RAPIDS Grand Rapids Child Discovery Center 2016 REHMANN ROBSON - GRAND RAPIDS Lighthouse Academy 2016 REHMANN ROBSON - GRAND RAPIDS Hope Academy of West Michigan 2016 REHMANN ROBSON - GRAND RAPIDS Big Rapids Public Schools 2016 REHMANN ROBSON - GRAND RAPIDS Lakeview Community Schools (Montcalm) 2016 REHMANN ROBSON - GRAND RAPIDS Black River Public School 2016 REHMANN ROBSON - GRAND RAPIDS

14 09030 Bangor Township Schools 2016 REHMANN ROBSON - SAGINAW Freeland Community School District 2016 REHMANN ROBSON - SAGINAW Ellsworth Community School 2016 ROBERTSON & CARPENTER,CPAs, PC.- MIO Boyne Falls Public School District 2016 ROBERTSON & CARPENTER,CPAs, PC.- MIO Wolverine Community School District 2016 ROBERTSON & CARPENTER,CPAs, PC.- MIO Clare Public Schools 2016 ROSLUND & PRESTAGE & COMPANY, P.C Farwell Area Schools 2016 ROSLUND & PRESTAGE & COMPANY, P.C Gratiot-Isabella RESD 2016 ROSLUND & PRESTAGE & COMPANY, P.C Ashley Community Schools 2016 ROSLUND & PRESTAGE & COMPANY, P.C Breckenridge Community Schools 2016 ROSLUND & PRESTAGE & COMPANY, P.C St. Louis Public Schools 2016 ROSLUND & PRESTAGE & COMPANY, P.C Shepherd Public Schools 2016 ROSLUND & PRESTAGE & COMPANY, P.C Chippewa Hills School District 2016 ROSLUND & PRESTAGE & COMPANY, P.C Meridian Public Schools 2016 ROSLUND & PRESTAGE & COMPANY, P.C Forest Park School District 2016 ROSTAGNO, DS, CPA, P.C West Iron County Public Schools 2016 ROSTAGNO, DS, CPA, P.C Arvon Township School District 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC L'Anse Area Schools 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Copper Country ISD 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Hancock Public Schools 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Adams Township School District 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Chassell Township School District 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Elm River Township School District 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Dollar Bay-Tamarack City Area Schools 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Houghton-Portage Township School District 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Stanton Township Public Schools 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Ewen-Trout Creek Consolidated School District 2016 RUKKILA, NEGRO & ASSOCIATES, CPAs, PC Niles Community Schools 2016 SCARPONE & COMPANY, PC, CPA Norway-Vulcan Area Schools 2016 SCHENCK SC Big Bay De Noc School District 2016 SCHNEIDER, LARCHE, HAAPALA & CO Manistique Area Schools 2016 SCHNEIDER, LARCHE, HAAPALA & CO Climax-Scotts Community Schools 2016 SEBER TANS PLC Lawton Community School District 2016 SEBER TANS PLC Burr Oak Community School District 2016 SIEGFRIED, CRANDALL PC Concord Academy - Petoskey 2016 SMITH, DAN, CPA Alcona Community Schools 2016 STEPHENSON, GRACIK & CO., P.C.- WEST BRANCH Potterville Public Schools 2016 STEPHENSON, GRACIK & CO., P.C.- WEST BRANCH Iosco RESA 2016 STEPHENSON, GRACIK & CO., P.C.- WEST BRANCH Hale Area Schools 2016 STEPHENSON, GRACIK & CO., P.C.- WEST BRANCH Tawas Area Schools 2016 STEPHENSON, GRACIK & CO., P.C.- WEST BRANCH Alternative Educational Academy of Iosco County 2016 STEPHENSON, GRACIK & CO., P.C.- WEST BRANCH Alternative Educational Academy of Ogemaw County 2016 STEPHENSON, GRACIK & CO., P.C.- WEST BRANCH Oscoda Area Schools 2016 STEPHENSON, GRACIK, AND COMPANY - EAST TAWAS

15 50130 Lakeview Public Schools (Macomb) 2016 STEWART, BEAUVAIS & WHIPPLE South Lake Schools 2016 STEWART, BEAUVAIS & WHIPPLE St. Clair County RESA 2016 STEWART, BEAUVAIS & WHIPPLE Marysville Public Schools 2016 STEWART, BEAUVAIS & WHIPPLE Memphis Community Schools 2016 STEWART, BEAUVAIS & WHIPPLE St. Clair County Intervention Academy 2016 STEWART, BEAUVAIS & WHIPPLE Virtual Learning Academy of St. Clair County 2016 STEWART, BEAUVAIS & WHIPPLE Blue Water Middle College 2016 STEWART, BEAUVAIS & WHIPPLE Alpena-Montmorency-Alcona ESD 2016 STRALEY, LAMP & KRAENZLEIN P.C Alpena Public Schools 2016 STRALEY, LAMP & KRAENZLEIN P.C Bingham Arts Academy 2016 STRALEY, LAMP & KRAENZLEIN P.C Cheb-Otsego-Presque Isle ESD 2016 STRALEY, LAMP & KRAENZLEIN P.C Atlanta Community Schools 2016 STRALEY, LAMP & KRAENZLEIN P.C Rogers City Area Schools 2016 STRALEY, LAMP & KRAENZLEIN P.C Presque Isle Academy 2016 STRALEY, LAMP & KRAENZLEIN P.C Public Schools of Calumet, Laurium & Keweenaw 2016 STUROS, PAUL R Lake Linden-Hubbell School District 2016 STUROS, PAUL R Carman-Ainsworth Community Schools 2016 TAYLOR & MORGAN, P.C Lake Fenton Community Schools 2016 TAYLOR & MORGAN, P.C LakeVille Community School District 2016 TAYLOR & MORGAN, P.C Woodland Park Academy 2016 TAYLOR & MORGAN, P.C WAY Academy - Flint 2016 TAYLOR & MORGAN, P.C Great Lakes Cyber Academy 2016 TAYLOR & MORGAN, P.C Sarah J. Webber Media Arts Academy 2016 TAYLOR & MORGAN, P.C Melvindale-North Allen Park Schools 2016 TAYLOR & MORGAN, P.C Taylor School District 2016 TAYLOR & MORGAN, P.C Van Buren Public Schools 2016 TAYLOR & MORGAN, P.C WAY Michigan 2016 TAYLOR & MORGAN, P.C Pathways Academy 2016 TAYLOR & MORGAN, P.C Michigan Technical Academy 2016 TAYLOR & MORGAN, P.C George Washington Carver Academy 2016 TAYLOR & MORGAN, P.C Michigan Virtual Charter Academy 2016 TERRELL, GREGORY, AND COMPANY Taylor International Academy 2016 TERRELL, GREGORY, AND COMPANY University Preparatory Science and Math (PSAD) 2016 TERRELL, GREGORY, AND COMPANY University Preparatory Academy (PSAD) 2016 TERRELL, GREGORY, AND COMPANY Henry Ford Academy: School for Creative Studies (PSAD) 2016 TERRELL, GREGORY, AND COMPANY University Yes Academy 2016 TERRELL, GREGORY, AND COMPANY Timbuktu Academy 2016 TERRELL, GREGORY, AND COMPANY Hope Academy 2016 TERRELL, GREGORY, AND COMPANY Blanche Kelso Bruce Academy 2016 TERRELL, GREGORY, AND COMPANY Detroit Achievement Academy 2016 THE CLAIRMOUNT GROUP, PLLC Escuela Avancemos 2016 THE CLAIRMOUNT GROUP, PLLC Rutherford Winans Academy 2016 THE CLAIRMOUNT GROUP, PLLC Woodward Academy 2016 THE CLAIRMOUNT GROUP, PLLC Marvin L. Winans Academy of Performing Arts 2016 THE CLAIRMOUNT GROUP, PLLC Detroit Academy of Arts and Sciences 2016 THE CLAIRMOUNT GROUP, PLLC Quest Charter Academy 2016 UHY LLP

16 41120 Godfrey-Lee Public Schools 2016 VREDEVELD HAEFNER LLC Kent City Community Schools 2016 VREDEVELD HAEFNER LLC New Branches Charter Academy 2016 VREDEVELD HAEFNER LLC Montague Area Public Schools 2016 VREDEVELD HAEFNER LLC Walkerville Public Schools 2016 VREDEVELD HAEFNER LLC Bay-Arenac ISD 2016 WEINLANDER FITZHUGH - BAY CITY Bay-Arenac Community High School 2016 WEINLANDER FITZHUGH - BAY CITY State Street Academy 2016 WEINLANDER FITZHUGH - BAY CITY Bay City Academy 2016 WEINLANDER FITZHUGH - BAY CITY Clare-Gladwin Regional Education Service District 2016 WEINLANDER FITZHUGH - BAY CITY Fowler Public Schools 2016 WEINLANDER FITZHUGH - BAY CITY Midland County Educational Service Agency 2016 WEINLANDER FITZHUGH - BAY CITY West Branch-Rose City Area Schools 2016 WEINLANDER FITZHUGH - BAY CITY Mio-AuSable Schools 2016 WEINLANDER FITZHUGH - BAY CITY C.O.O.R. ISD 2016 WEINLANDER FITZHUGH - BAY CITY Hemlock Public School District 2016 WEINLANDER FITZHUGH - BAY CITY Reese Public Schools 2016 WEINLANDER FITZHUGH - BAY CITY Vassar Public Schools 2016 WEINLANDER FITZHUGH - BAY CITY Harrison Community Schools 2016 WEINLANDER FITZHUGH - CLARE Beaverton Rural Schools 2016 WEINLANDER FITZHUGH - CLARE Gladwin Community Schools 2016 WEINLANDER FITZHUGH - CLARE Coleman Community Schools 2016 WEINLANDER FITZHUGH - CLARE Gaylord Community Schools 2016 WEINLANDER FITZHUGH - CLARE Whittemore-Prescott Area Schools 2016 WEINLANDER FITZHUGH - WEST BRANCH El-Hajj Malik El-Shabazz Academy 2016 WILKERSON, & ASSOCIATE, P.C Lakeside Charter School 2016 WILKERSON, & ASSOCIATE, P.C Noor International Academy 2016 WILKERSON, & ASSOCIATE, P.C Academy of Waterford 2016 WILKERSON, & ASSOCIATE, P.C Life Skills Center of Pontiac 2016 WILKERSON, & ASSOCIATE, P.C Faxon Language Immersion Academy 2016 WILKERSON, & ASSOCIATE, P.C Charlton Heston Academy 2016 WILKERSON, & ASSOCIATE, P.C New Paradigm College Prep 2016 WILKERSON, & ASSOCIATE, P.C New Paradigm Glazer Academy 2016 WILKERSON, & ASSOCIATE, P.C New Paradigm Glazer-Loving Academy 2016 WILKERSON, & ASSOCIATE, P.C Starr Detroit Academy 2016 WILKERSON, & ASSOCIATE, P.C Capstone Academy Charter School (SDA) 2016 WILKERSON, & ASSOCIATE, P.C Martin Luther King, Jr. Education Center Academy 2016 WILKERSON, & ASSOCIATE, P.C Commonwealth Community Development Academy 2016 WILKERSON, & ASSOCIATE, P.C Star International Academy 2016 WILKERSON, & ASSOCIATE, P.C Detroit Edison Public School Academy 2016 WILKERSON, & ASSOCIATE, P.C David Ellis Academy 2016 WILKERSON, & ASSOCIATE, P.C Ross-Hill Academy 2016 WILKERSON, & ASSOCIATE, P.C Universal Academy 2016 WILKERSON, & ASSOCIATE, P.C Detroit Service Learning Academy 2016 WILKERSON, & ASSOCIATE, P.C Universal Learning Academy 2016 WILKERSON, & ASSOCIATE, P.C David Ellis Academy West 2016 WILKERSON, & ASSOCIATE, P.C ACE Academy (SDA) 2016 WILKERSON, & ASSOCIATE, P.C Bronson Community School District 2016 WILLIS & JURASEK Quincy Community Schools 2016 WILLIS & JURASEK Pansophia Academy 2016 WILLIS & JURASEK Athens Area Schools 2016 WILLIS & JURASEK

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