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Budget and Salary/Compensation Transparency Reporting


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 its annual operating budget or any subsequent revision to that budget.  The Annual Budget & Transparency Reporting is an opportunity to communicate to 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 or intermediate 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 or intermediate 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 benefits 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)The 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.

(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 or intermediate 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 or 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’s authorized use of the credit card.

9.  Costs incurred for each instance of out-of-state travel by the school administrator 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  - Annual Operating Budget and Subsequent Revisions
Fiscal Year 2015-2016 Final Board Approved Budget
Fiscal Year 2016-2017 Approved Budget
Section 2a and 2b  - Summary of Expenditures - Expressed in Pie Charts 
Fiscal Year 2014-2015 Personnel Expenditures   
Fiscal Year 2014-2015 District Expenditures

Section 3a, 3b, 3c, 3d, 3e, 3f, and 3g - Listing of the Collective Bargaining Agreements, Health Care Plans, Audit Report, Bids solicited for Medical Benefit Plans, Procurement Policy, Expense Reimbursement Policy, and Statement of Reimbursed Expenses

Current Collective Bargaining Agreements: <1346 > <1815 > <WAA> <WEA>
Health Care Benefits Plan
Link to Audited Financial Statements: <Financial June 2015> <Federal Awards June 2015>
Bids Solicited for Medical Benefit Plans
Procurement Policy
Expense Reimbursement Policy: <Board Policy 3440> <Board Policy 4440>
Statement of Reimbursed Expenses
Section 4 - Salary and Benefit Description of Superintendent and Employees with Salary Exceeding $100,000
2015 List of Qualifying Employees
Section 5 - Annual Amount Spent on Dues paid to Associations
2014-2015 District Paid Association Dues
Section 6 - Annual Amount Spent on Lobbying Services
The district did not spend any funds on lobbying services.
Section 7 - Deficit Elimination Plan or Enhanced Deficit Elimination Plan
Fiscal Year 2015-2016 Deficit Elimination Plan
Section 8 - District Credit Card Information
Current Credit Card Information
Section 9 - Annual Amount Spent on Out-of-State Travel
2014-2015 District Paid Out-of-State Travel
School Data

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