Plante Moran cannot be trusted.  They're in bed with the CGC and will slant any opinion and analysis to suit the pro-consolidation people.

Fact:   Plante Moran is a large, respected accounting practice known throughout the Midwest and indeed, worldwide. Why would they risk their reputation by fudging on an analysis for our small community?  The fact is, a number of Michigan local governments and school districts are already Plante Moran clients, as you can see in the video below.  The firm's work on consolidation cost-savings has been conducted in accordance with the highest professional standards.  What's more, the Plante Moran studies were vetted by former Douglas Mayor Pro Tem, Paul Marineau, who was treasurer of the group opposing consolidation at the time.  (He has since joined the CBC.)