Cost Savings Guideline [Revised April 2017]
Michigan Civil Service Commission Rule 7-3(d) permits State Agencies to contract out for personal services when the cost of contracting for the services would result in substantial cost savings in comparison to having the same work performed by classified employees. Agencies need to provide sufficient documentation to support cost-savings-based requests (also referred to as Standard D Requests) for contracting out.
The guideline that follows provides a standard methodology to assist Agencies in analyzing potential cost savings. This cost analysis methodology will enable Agencies to determine the cost differential between different performance options, and is designed to:
Since the focus is on identification of the cost differential between alternatives, it is not necessary to consider costs that are demonstrably the same across alternatives. However, the Agency must clearly state its assumptions as to what costs are common to all alternatives, and identify these costs as excluded from the analysis.
EXAMPLE: A State Agency is evaluating contract versus classified employee operations of an information center which receives requests for information from the general public, and mails out State publications in response. The State publications are printed at State expense and would be provided free of charge to the contractor for mailing. The contractor would, however, provide his/her own personnel, facility, equipment, postage, etc.
The cost to the State of providing the publications to be mailed should be the same regardless of whether a State or contract employee is performing the mailing. Since the publications are provided to the contractor at no cost, the contractor should not include the cost of these publications in his/her bid. Likewise, it is inappropriate to include the cost of these publications in the projected cost of having classified State employees perform the work. The cost of the publications is a common cost that will not vary across alternatives. The Agency would, however, need to identify that "the cost of State-furnished publications to the information center is treated as a common cost, and is excluded from the provided Agency analysis". The cost of personnel, facilities, equipment, postage, etc. for each alternative would, in this instance, remain pertinent, and would be included for the analysis.
The results of the Agency's cost analysis should be summarized on the Standard D Cost Analysis Form (CAF) (see Attachment I). Detailed instructions and worksheets follow to assist the Agency in carrying out the cost analysis and preparing adequate documentation. These include a set of linked, EXCEL-based worksheets to assist the Agency in the calculation process.
Please direct questions related to the attached guidelines or forms to Civil Service Commission, Personal Services Review, Post Office Box 30002, 400 South Pine Street, Lansing, Michigan 48909, Telephone (517) 241-8552, or e-mail MCSC-CS138@michigan.gov.
There are two distinct, but related, methods/approaches that may be utilized in carrying out the cost analysis, i.e., "Abbreviated" and "Standard". Both approaches utilize the Cost Analysis Form (CAF), and require that the identified cost savings meet the Standard D Minimum Cost Savings Table (Attachment II).
The Abbreviated and Standard approaches are essentially alike in their method of identifying the pertinent costs, except that in the case of the former, certain costs are ignored, or based on standard factors, in order to simplify the cost analysis process. The Abbreviated method is most appropriate in those instances in which the demonstrated cost savings will significantly exceed the required cost savings, hence rendering it unnecessary to identify and quantify each element of cost, or each element of cost to its fullest extent (and hence understating the expected cost savings). A clearer understanding of each approach/methodology will become apparent from the below discussion on how to complete the CAF Form.
Completing The Cost Analysis Form (CAF)
The following discussion provides line-by-line instruction for completing the CAF (reference Attachment I), as well as guidance on the type of supporting detail necessary to produce the data. Since the CAF is a summary document, it is expected that agencies will attach copies of the detailed data to support the information contained in their completed CAF.
Proration of Performance Periods
When one or more performance periods are for less than a full fiscal year, prorate all cost elements except one-time costs over the number of months in the performance period(s).
Inflation (Required for Standard Cost Analysis Only)
All costs should be inflated to reflect the actual period of performance. For example, if an analysis is done for a potential three-year contract in FY2000 through FY2002, using cost data collected for FY1998, the projected costs for each year should be inflated to reflect the appropriate performance period, e.g., FY1998 to 2000 for the first year, FY1998 to 2001 for the second year, etc. Non-wage costs should be inflated using DTMB inflation factors consistent with the budget process. Labor costs should be adjusted based on Civil Service Commission-approved future fiscal year pay increases, where known. Note that general pay increases carry over into the following fiscal year(s) and would be included as part of the base pay in determining future general pay increases. For future years without approved Civil Service-approved pay adjustments, use the DTMB inflation factors to adjust projected wages.
To inflate each cost element to the appropriate period of performance:
Round all entries on the CAF to the nearest dollar. Round down for amounts ending in 1 to 49 cents, and up for amounts ending in 50 to 99 cents.
CIVIL SERVICE GUIDELINES FOR RULE 7-2(d)
The following guidelines provide a methodology for conducting Standard D cost analyses at the Department level. The purpose of these analyses is to assist State Agencies in identifying and documenting whether classified employee or contract performance of specific State functions is the most cost-effective option.
The guidelines that follow are divided into three sections:
Line I (Wages & Salaries)
This line includes all wage and salary costs, including overtime or other special pay, projected for the classified performance of the function under study. To determine personnel costs, two steps are required: Development of a classified staffing estimate, and determination of wage and salary costs based upon that estimate.
The classified staffing estimate may be based upon current staffing, if current staffing would be appropriate in light of future workload. Alternatively, the staffing estimate may vary from current staffing due to changes in workload or to business process improvements. For new functions, or functions currently under contract, projected staffing will be used, based upon Agency projections.
Agencies are encouraged to consider reengineering or other cost improvement opportunities in developing their projected cost of classified performance. However, any deviation from current staffing should be carefully documented, with supporting rationale.
Rates of pay published in the current Compensation Plan provide appropriate wage data for computing this cost, or, if the normal hiring pattern of the Department is to hire a mix of employees at the entry, intermediate, and experienced levels, etc., the average statewide wage cost for the classifications involved may be utilized. This latter data is provided by the Department of Civil Service on an updated basis at its website.
If the services proposed for contracting out are currently performed by classified staff, the wage data used for this component of cost should be based on the pay data for the current classified staff (modified, if necessary, to reflect future changes in workload). Pay for vacant positions should be based on the approach described immediately above. If the contractual services involve duties not currently performed by classified staff, it is initially necessary to also determine and document the number of full time equivalents (FTEs), by classification, necessary to perform the work. The agency may choose any credible staffing method for determining wage costs that it can document as an accurate portrayal of the prospective wage costs.
Restricting the wage cost analysis to the above level of cost identification represents the Abbreviated method/level of analysis, and is acceptable in those instances, as previously indicated, where the necessary level of cost savings will be clearly achieved (see Attachment I-Abbreviated Method). Total wage costs are determined by multiplying the rate of pay by the number of hours of service to be provided.
However, if the required cost savings will not be clearly realized with the Abbreviated method, it is necessary to perform all, or some, of the additional steps associated with a Standard level of cost savings analysis (Attachment I-Standard Method). The extent to which the agency needs to capture all the classified costs to demonstrate its cost savings will determine which, if any, steps of the Standard method it chooses to ignore.
A Standard level analysis is similar to an Abbreviated analysis, except that in addition to identifying current wage costs and applying same to the entire contract period, additional calculations are needed to determine the associated costs expected from prospective promotions and step increases for the classified employees. (Note that certain position categories receive step increases on a six-month, rather than an annual, basis; a separate set of worksheets is included for these positions.) In addition, any bargained for future pay increases that will occur during the duration covered by the proposed contract should be calculated and shown as a part of the cost of wages, as well as shift differentials and overtime. Civil Service will make available on its website an average annual general rate increase for the portions of the proposed contractual services not covered by currently bargained pay agreements.
Line 2 (Fringe Benefits)
Enter on Line 2 of the CAF the cost of fringe benefits associated with classified performance, based upon the same staffing assumptions as used for Line 1. Bear in mind that certain position categories do not receive the full benefit package.
2a (Group Insurance Fringe Benefit)
For both the Abbreviated and Standard methods of analysis, Group Insurance costs should be determined using the estimated rates available for each bargaining unit or nonexclusively represented employees. Hence, if the proposed contractual services would normally be performed by UAW and MSEA represented employees (if carried out by classified staff), the applicable Group Insurance costs for these bargaining units should be applied to the appropriate positions. In performing this calculation it should be understood that generally only those positions working the equivalent of 720 hours per annum are covered by this benefit. This step will generally be the same whether an Abbreviated or Standard cost analysis is performed. The rare exception would be the instance in which these costs could be ignored and still demonstrate the required cost savings.
The applicable bargaining unit rates will be made available for general distribution by Civil Service on a periodic basis as new rates become available.
2b (FICA Fringe Benefit)
The FICA rate is 7.65%, and is determined by multiplying this rate times the total determined for wages and salaries in Line 1. This cost should be calculated for either method employed for determining costs. FICA contributions for an individual employee are capped at a statutory ceiling, which is adjusted for inflation annually. No cost should be included for income above this level. Civil Service will list the current ceiling on its website.
2c (Retirement Fringe Benefit)
There are two applicable retirement rates. The appropriate rate depends on whether the classified employees that would perform the work would be under the Defined Contribution or Defined Benefit plan, or a combination thereof. If any of the employees expensed out under Wages & Salaries were classified employees prior to April 1, 1997, they should be assigned the Defined Benefit rate (unless it is otherwise known that they elected to switch to the Defined Contribution plan). For all vacant positions, and classified employees who became employees on or after April 1, 1997, the Defined Contribution rate should be used. For disbursements that would result in the layoff of permanent classified employees, costs associated with unfunded actuarial accrued liabilities should be deducted from the published rates when performing the cost analysis. Please contact MCSC staff for the current UAAL rate if such a request will be made. For each category of employee the applicable rate is multiplied against their wages to determine retirement cost.
This cost should generally be calculated, irrespective of the level of cost analysis used. The Defined Contribution and Defined Benefit rates are both subject to occasional adjustments. Civil Service will make available on its website the most recent rates to be applied to positions covered by either the Defined Benefit or Defined Contribution plans.
2d (Unemployment Insurance)
The Unemployment Insurance cost is based on the State's recent experience with unemployment claims filed by laid-off classified employees. The rate used for this cost is the percent this cost represents of the State's total payroll cost, and will be provided on an updated basis since it is subject to periodic change. In calculating this cost it is only necessary to multiply the total wages by the rate. This cost should generally be included under either analysis method.
2e (Workers' Compensation Insurance)
As with Unemployment Insurance, the Workers' Compensation rate is based on the State's recent experience with this cost. The cost is derived by multiplying total wages by the provided rate. Since this rate is subject to periodic revision, it also will be provided on an updated basis at the website. As with Unemployment Insurance, this cost should generally be computed under either level/method of analysis.
Facilities/space costs which would not continue in the event of contract performance should be captured in Line 3. If State space will be furnished to a contractor, the cost of renting or leasing this space should be the same regardless of whether classified or contractor personnel occupy it; State-furnished space is treated as a common cost, and not included in the analysis.
Inclusion of this cost, if applicable, is mandatory for the Standard level of analysis, but under the Abbreviated method it is optional (and based on whether use of this cost is necessary to demonstrate the required cost savings).
Line 3 encompasses the cost of renting or leasing space for classified performance of a function. This includes payments to other State agencies, or to private or other governmental entities (generally Management and Budget object codes 240 and 250, respectively), and costs for facilities maintenance (except where included in lease or rental rates). Depreciation of Agency-owned facilities on which no lease or rent is paid is included on Line 5.
There are a number of considerations to be addressed in computing this cost. If the facility is currently State-owned or leased, it is only necessary to ascertain the actual cost of the rent, or the state assigned rate for the facility (typically available on a cost per square foot rate basis). In the latter circumstance it is necessary to compute the total cost by multiplying the square footage by the rate.
If the services are presently not performed with classified staff, it is necessary to calculate the facility costs based on the going rate for the required type of facility in the community in which it is to be located. Generally this rate will be based on a square foot basis, hence it is necessary to multiply the square footage by the rate. In the circumstance where a new building would need to be purchased or constructed if the work were to be performed with classified staff, it is necessary to compute the cost of the purchase/construction, as well as estimate the expected remaining useful life of the structure. It would also be appropriate to calculate the cost of maintaining the facility in a proper state of repair, as well as any remodeling to bring the facility to a useable condition.
In the case of a purchased facility, the appropriate cost for the period covered by the contract may be obtained by subtracting the expected value of the facility at the end of the contract period from its value at the beginning of the period. Hence, a building that could be purchased for $3,000,000 at the beginning of a 3-year contract period, and having an estimated value of $2,700,000 at the end of three years, would represent a per annum cost of $100,000 for building depreciation. Additional costs to be considered here are those related to building maintenance and upkeep.
Line 4 (Equipment Costs)
Equipment lease or rental costs which would not continue in the event of contract performance should be reflected in Line 4. If State equipment will be furnished to a contractor, the lease or rental fees are a common cost, and are not included in the analysis.
Costs for equipment are accounted for under the same assumptions, and in the same manner as Facility costs. The initial cost or value of the equipment at the start of the period covered by the contractual services, less the value at the end of the contractual period, represents the cost of equipment over the contract period. Consideration should also be given to the cost of maintaining same, as well as operational costs, such as fuels and lubricants. The total cost, divided by the number of years, provides the per annum cost.
In the case of rental equipment maintained by the rental company, it is only necessary to indicate the expected cost of the rental, plus fuel and other operational costs.
Total the equipment costs, and enter the total on Line 4 of the CAF.
Line 5 (Other Direct Costs, Miscellaneous)
Included in these costs are such items as travel, public utilities, training (to include the cost of professional certifications, licenses, etc.), and inflation, as well as any other cost that would be assumed by the agency if it obtained the required services through the use of classified staff. Except as noted below, there is no prescribed method for computing these costs, but the methodology used must both be documented and specifically relevant to the services contracted. Calculation of these costs is not required if the Abbreviated method is utilized.
5a (Depreciation, Standard Method Only)
Depreciation is the method used to spread the cost of capital assets (e.g., facilities and equipment), less residual value, over an asset's useful life. Assets costing less than $5,000 are not depreciated, and are treated under Line 3. In addition, because land has a theoretically unlimited lifetime, it is not depreciated. Depreciation is not inflated in the outyears.
Any depreciation cost already included in Line 3 should not be duplicated here. Depreciate only those capital assets which would be used for performance by classified employees, but would not be provided to the potential contractor. For items which would be State-furnished to the contractor, depreciation would be the same regardless of mode of performance. Depreciation is thus a common cost, and need not be costed.
Shared assets (i.e., used in part by the function under study and in part by one or more other functions) not provided to the contractor should also be depreciated, using reasonable methods of proration. For example, a function under study occupies 5,000 square feet in a 50,000 square foot, State-owned facility; this space would not be furnished to a potential contractor. Ten percent of the cost of the facility's depreciation should be included in the cost for this function, to reflect the value of the space which would be freed for other State functions in the event of a contract out decision.
Facilities should always be depreciated, even if shared per the above. For other shared assets dedicated less than 50 percent to the studied function, the Agency may elect to waive depreciation if it does not appear feasible to utilize the additional capability. Such decisions and the supporting rationale should be documented.
To calculate depreciation on an asset, first determine the acquisition cost (purchase price) plus any other costs incurred in order to place the asset in use, such as transportation and installation. Also include the cost of any capital improvements (major overhauls and modifications which add value or prolong the life of a capital asset). These costs should be treated as capital expenditures and depreciated over the extended or remaining useful life of either the asset or the improvement, whichever is less.
Next, determine the year of purchase (or construction, for a facility), and the expected useful life of the asset, per Attachment III. This table, based on data developed by the U.S. Office of Management and Budget, provides standard useful life expectations by equipment class. However, if the projected useful life from the year of purchase is less than the period of cost analysis (e.g., the useful life expires in 1999, and period under analysis expires in 2001), and the Agency does not expect to replace the item during this period, the useful life should be extended through the last period of performance or beyond based upon actual or planned retirement or replacement practice. This will ensure that the annual depreciation costs are spread over the period of expected use.
Compute annual depreciation by dividing the depreciable basis (acquisition costs plus capital improvements less residual value) by the useful life. Capital improvements may have to be depreciated separately, and then added to the annual depreciation of the original capital asset.
For example, an Agency is studying the potential contracting out of a function which uses a State-owned trailer for storage. This trailer would not be furnished to a contractor, and the depreciation should therefore be costed. Per Attachment III, the useful life of a trailer is 23 years, and the residual value is 10.09 percent. Assume for the following examples that the acquisition cost of the trailer was $8,000 and the residual value is thus $807.20 ($8,000 times .1009), and that the Agency is studying contracting in the years 2000 through 2002.
5b (Cost of Capital, Standard Method Only)
In some cases, it may be necessary for the Agency to make capital investments (purchase of equipment, renovation/alteration of facilities, etc.) totaling over $100,000. For such investments, calculate the cost of capital for each year of the cost analysis in which the asset will be in use. The cost of capital is an imputed charge on the State's investment in capital assets necessary for the function to provide the products or services. Basically, the imputed charge for the cost of capital is an opportunity cost: if the capital had been devoted to another use, it would have provided other income or avoided interest expense.
To estimate the cost of capital, identify the acquisition cost of the new assets or the net book value of assets acquired by transfer. The cost of new assets results from the sum of purchase price, transportation costs (if not already included in the purchase price) and any installation costs incurred in order to place the asset in operation. The total cost of an asset received through transfer is the sum of the net book value and the transportation and installation costs. The net book value is determined by subtracting the accumulated depreciation from acquisition cost of the asset. The net book value must be adjusted by transportation and installation costs before applying the cost of capital. The cost of capital will be computed by applying an opportunity cost rate to the determined total cost of both new and transferred assets to be used by the in-house function.
Line 6 (Indirect Costs)
Indirect costs are those costs not directly related to the operation of a specific program, but necessary to support the functioning of same. An example is the support services that the finance and personnel functions provide to the various programs within an agency. In determining these costs the agency may choose to document its own indirect costs, or use 10% of the cost of wages and salaries as representative. The 10% rate is conservative, and in most circumstances will understate the actual indirect costs experienced by agencies. Inclusion of this cost is optional under the Abbreviated level of analysis.
Line 7 (Total Classified Costs)
Enter the sum of Lines 1 through 6 of the CAF. This entry represents the total cost of classified performance.
All of the Contractual Service costs should be completed, regardless of whether the preceding analysis of the Classified Service costs was Abbreviated or Standard level.
Line 8 (Total Contract Price)
The total disbursement amount that the agency wishes to have authorized for payment of contractual services. The basis for the proposed amount should be documented; e.g., how were contractor labor rates or unit costs derived. Every effort should be made to incorporate all relevant costs, to include facilities, equipment, materials, subcontractors, etc., i.e., a comparable set of costs to those considered under in-house performance.
Line 9 (Contract Monitoring)
Line 9 displays the cost of contract monitoring, that is, the costs which would be incurred in ensuring that the contract is faithfully executed by both the State and the contractor. These include the cost of monitoring contractor performance and compliance with contract terms, processing contractor payments, negotiating contract amendments, and managing contract closeout or transition at end of contract term. Only monitoring costs unique to contract performance are included; monitoring costs which would be incurred for both classified and contract performance are common costs and are therefore excluded from the cost analysis.
Every contract action results in contract monitoring costs, even if no classified positions are dedicated to contract monitoring on a full-time basis, and these costs should be considered in the Standard D cost analysis. Table 9-1 displays standard cost or staffing data to be used in projecting these costs. This table reflects that the level of contract monitoring effort required varies by the size of the function under study.
Table 9-1 assumes that for functions of less than 26 FTEs (based on the number of classified employees which would be necessary if the function were performed in-house), the total contract monitoring effort will be less than one FTE per year. Contract monitoring costs for such functions are projected to be two percent of the contract cost per year. For functions of 26 FTEs or more, standard levels of effort are expressed in FTEs. The Agency should determine the appropriate pay class(es), and cost the pay and benefits of these positions in accordance with the guidelines provided for personnel costing in Line 1. These costs are then entered onto Line 9 of the CAF.
For a Standard Cost Analysis, the Agency may deviate from the standard contract monitoring factors, if warranted. For example, technical complexity or geographic dispersion of the function may dictate increased contract monitoring effort, or quality monitoring provided by recipients of the service may reduce the State's requirement. However, whenever an Agency varies from the standard contract monitoring factors, its assumptions and staffing must be documented.
Table 9-1 may be used to help document contract monitoring staffing requirements and costs.
CONTRACT MONITORING COSTS/FTE
Line 10 (One-Time Conversion Costs)
One-time conversion costs relate to those costs that an agency will incur as a result of displacing current classified employees through the use of contractual services. Costs to be included here are severance pay (if any), and potential unemployment obligations. Payouts for sick and annual leave are not included, as these are financial obligations that exist for the agency whether or not employees are displaced, or contractual services utilized.
Line 11 (Gain or Loss on Disposal/Transfer of Assets)
When a decision is made to contract out a function performed by classified employees, the need for some or all of the assets dedicated to that function may be eliminated. For example, by contracting out a road maintenance function, in a scenario under which the contractor would provide his/her own equipment, the agency might eliminate the need to retain a grader, bulldozer, and other equipment items. The gain (or loss) to the State from the sale of these assets, or their transfer to another State agency, is captured on Line 11.
The cost element will not be applicable to all Standard D analyses, and may be waived for an Abbreviated Cost Analysis. Where applicable, the resulting entry may be either a positive or a negative number. A positive number would indicate a net loss to the State from sale or transfer; this is displayed as an additional cost of contracting out. A negative number would represent a net gain (reduced cost) to the State. Detailed instructions are provided below.
First, determine the estimated disposal value of each asset ("disposal" value is the anticipated value at time of sale or transfer). The disposal value of an asset may be derived from the useful life and disposal value table at Attachment III. The table was developed by the U.S. Office of Management and Budget for purposes of asset valuation in Federal contracting out analyses. It provides a percentage, by Federal stock class, which is multiplied by the acquisition cost to determine value at time of disposal. For example, an Agency has an emergency power generator which will no longer be required to support a function if the function is operated by contract. The generator was purchased at a cost of $5,000. By multiplying the disposal value for "Generators and Generator Sets, Electrical", 6.50%, by $5,000, a disposal value of $325 is derived.
Second, subtract the estimated cost of disposal, if any, from the disposal value. Using the example of the generator above, it may be possible to transfer the generator in place to another State agency; in this case, the disposal cost would be zero. If, however, the generator would need to be relocated, there would be costs of deinstallation, transportation, installation, etc., which would be subtracted from the disposal value. The remainder, whether positive or negative, is entered into Line 11. Negative numbers should be entered into the CAF within parentheses.
For purposes of this calculation, generation of revenue through sale of an asset or savings by transfer are treated in the same manner. In the event of a transfer, it is assumed that the State has avoided an expenditure equal to the estimated disposal value of the asset.
Normally, a gain or loss on disposal of assets will occur during the first performance period. However, there may be cases spelled out in the contract where the contractor would be provided use of State equipment for a specified period (e.g., for the initial contract year), and the disposal would take place accordingly.
Line 12 (Other Costs)
This cost element includes any State costs related to contract performance which are not covered by Lines 8 through 11 of the CAF; these are additional State costs, or revenue gains, resulting from unusual or special circumstances which may be encountered in particular cost studies. The total amount of such costs should be entered on Line 12 of the CAF. Common costs which would occur irrespective of the mode of performance should not be included. Costs included in Line 12 should be supported by explanatory documentation.
Line 13 (Total Contract Costs)
Enter the sum of Lines 8 through 12 of the CAF (remember that Lines 10 and 12 may be negative numbers). This entry represents the total cost of contract performance.
Line 14 (Annual Savings)
Subtract the Line 13 total from the Line 7 total. The remainder represents the total savings to be obtained from contract performance. (If the remainder is a negative number, no savings have been identified.)
If the remainder is a positive number, divide the remainder by the number of performance periods, and enter the resulting number on Line 14 of the CAF. This represents the annual savings from contract performance. Remember that the number of performance periods may not be a whole number; e.g., for an analysis of a potential 30-month contract, divide by 2.5 (30 months equals 2.5 years).
Line 15 (Annual Classified Performance Costs)
Divide the Line 7 total by the number of performance periods (as calculated for Line 14), and enter the resulting number of Line 15 of the CAF. This represents the average annual cost of classified performance.
Line 16 (Savings Percent)
Divide the annual savings amount (Line 14) by the total classified costs per annum (Line 7). Enter the resulting percentage on Line 16.
Line 17 (Minimum Savings Threshold)
See the Standard D Minimum Cost Savings Table (Attachment II). Compare the appropriate "Average Annual Contract Cost" column to the corresponding "Average Annual Savings Must Equal" column to determine necessary cost savings for approval under Standard D. If Line 13 exceeds Line 14, and Line 15 exceeds Line 16 (below), the services are approvable under Standard D.
Line 18 (Decision)
If the percentage savings in Line 16 exceeds the minimum percentage savings in Line 17, and the annual savings in Line 14 exceeds the minimum savings in Line 17, the services are approvable for contract performance under Standard D. Enter the appropriate conclusion in Line 18.
(SEE EXCEL SPREADSHEET)
Please direct questions related to the attached guidelines or forms to Ms. Carla Gallagher, Civil Service Commission, Personal Services Review, Post Office Box 30002, 400 South Pine Street, Lansing, Michigan 48909, Telephone (517) 241-7243, or e-mail GallagherC@michigan.gov.