Budget and Salary/Compensation Transparency Reporting

INTRODUCTION
Section 18 (2) of the Public Act 94 of 1979, The State School Aid Act, has been amended, which requires each school district and intermediate school district to post certain information on its website within 15 days after a board adopts it annual operating budget or any subsequent revision to that budget. The Annual Budget & Transparency Reporting is an opportunity to communicate with our community on how we utilize the resources that are provided to us.

The following information is required to be posted on our website:

1. The annual operating budget and subsequent budget revisions.

2. Using data that has already been collected and submitted to the Michigan Department of Education (MDE), a summary of district expenditures for the most recent fiscal year for which they are available, expressed in the following two (2) pie charts which were provided for the general fund of the district by the Center for Educational Performance and Information (CEPI): 

(a) A chart of personnel expenditures broken down into the following subcategories:

(1) Salaries and Wages
(2) Employee benefit costs, including, but not limited to, medical, dental, vision, life, disability, and long term care benefits.
(3) Retirement benefits costs
(4) All other personnel costs

(b) A chart of all district expenditures, broken into the following subcategories:

(1) Instruction
(2) Support Services
(3) Business and administration
(4) Operations and Maintenance

3. Links to all of the following:

(a) The current collective bargaining agreement for each bargaining unit.
(b) Each health care benefit plan, including, but not limited to, medical, dental, vision, disability, long-term care, or any other type of benefits that would constitute health care services, offered to any bargaining unit or employee in the district.
(c) The audit report of the audit conducted for the most recent fiscal year for which it is available.
(d) Bids required under section 5 of the Public Employee Health Benefits Act, 2007 PA 106, MCL 124.75.
(e) The district's written policy governing procurement of supplies, materials and equipment.
(f) The district's written policy establishing specific categories of reimbursable expenses, as described in section 1254(2) of the revised school code, MCL 380.1254.
(g) Either the district's accounts payable check register for the most recent school fiscal year or a statement of the total amount of expenses incurred by board members or employees of the district that were reimbursed by the district for the most recent school fiscal year.

4. The total salary and a description and cost of each fringe benefit included in the compensation package for the superintendent of the district and for each employee of the district whose salary exceeds $100,000

5. The annual amount spent on dues paid to associations

6. The annual amount spent on lobbying services

7. Any deficit elimination plan or enhanced deficit elimination plan the district was required to submit under this article.

8. Identification of all credit cards maintained by the district as district credit cards, the identity of all individuals authorized to use each of those credit cards, the credit limit on each credit card and the dollar limit if any, for each individual authorized use of the credit card.

9. Costs incurred for each instance of out-of-state travel by the school administration of the district that is fully or partially paid for by the District and the details of each of those instances of out-of-state travel, including at least identification of each individual on the trip, destination and purpose.

Section 1 - 2017/2018 Revenue & Expenditure Projections

Section 2 - Fiscal Year 2016-2017 Board Approved Budget‚Äč

Section 3a - Personnel Expenditures

Section 3b - Current Operating Expenditures

Section 4a - Current Bargaining Agreements

Section 4b - Employer Sponsored Healthcare Plans

Section 4c - Audited Financial Statements

Section 4d - Medical Benefit Plan Bids

Section 5 - Policy Governing Procurement of supplies, materials and equipment

Section 6a - Employee Reimbursable Expense Policies

Section 6b - Statement of Reimbursed Expenses

Section 7 - Employee Compensation Information

Section 8 - District Paid Association Dues

Section 9 - District Paid Lobbying Costs

  • None

Section 10 - Approved Deficit Elimination Plan

  • None, not applicable

Section 11 - District Credit Card Information

Section 12 - District Paid Out-of-State Travel Information

Section 13 - MI School Data