Budget and Salary/Compensation Transparency Reporting

Fiscal Year 2010-2011 Board Approved Budget

1. a)On the “Budget and Salary/Compensation Transparency Reporting” page, include a heading titled “Fiscal Year 20xx-20xx Board Approved Budget.” The current year board approved budget should be posted under this heading for the district’s fiscal year 2010-11 and following. The minimum level of detail (and standard account codes) for a district budget are defined in Section IV of the Michigan Public School Accounting Manual, subsection B.01. Budgets are to be posted to the website within 30 days of the date the original budget is adopted by the local school board. The web page must be updated within 30 days of any subsequent board adopted revision to the budget. The district should, at a minimum, maintain the current year budgets on the website. At the end of any given fiscal year, there will most likely be two fiscal year budgets on the website; the budgets for the current year and the budgets that begin in the subsequent year. Per the revised State Aid language, intermediate school districts must provide this data.
   

Personnel Expenditures

bi) On the “Budget and Salary/Compensation Transparency Reporting” page, include a heading titled “Personnel Expenditures.” It will include data that have already been collected and submitted to the Department via the Financial Information Database (FID). Per the revised State Aid language, intermediate school districts must provide this data. Guidance for obtaining the data files to meet this requirement was distributed to all FID users from the Center for Performance and Information (CEPI) on July 20, 2010. The FID application now includes a reporting option to create this pie chart for the most recently completed fiscal year. The pie charts contain previous year FID data broken into the following subcategories as defined in the Michigan Public School Accounting Manual:

1. Salaries (object code 1xxx) 2. Employee Insurance Benefits (Object Codes 21xx)

23. 23.FICA/Retirement/Unemployment/Workers Compensation) (Object Codes 28xx) 4) Other Employee Benefits (Object Codes 22xx, 23xx, 24xx, 29xx)
    

Current Operating Expenditures

bii) On the “Budget and Salary/Compensation Transparency Reporting” page include a heading titled “Current Operating Expenditures.” It includes data that have already been collected and submitted to MDE via the Financial Information Database (FID). Guidance for obtaining the files to meet this requirement was distributed to all FID users from the Center for Performance and Information (CEPI) on July 20, 2010. The FID application includes a reporting option to create this pie chart for the most recently completed fiscal year data. The pie charts contain previous year FID data broken into the following subcategories as defined in the Michigan Public School Accounting Manual:

1. 1.Classroom Instruction (Function 1xx) 2. Pupil and Instructional Staff Support (Functions 21x and 22x) 3. Business and Administration (Functions 23x, 24x, 25x, and 28x) 4. Operations, Maintenance and Facilities (Function 26x and 45x) 5. Transportation (Function 27x) 6. Other Support (29x)
   

Also on the “Budget and Salary/Compensation Transparency Reporting” page include headings for each of the following:

Current Bargaining Agreements

101. ci)“Current Bargaining Agreements”- Under this heading, provide a copy of the current bargaining agreement for each of the district’s bargaining units (e.g. a pdf file). Per the revised State Aid language, intermediate school districts must provide this data.
     

Employer Sponsored Health Care Plans

102. cii)“Employer Sponsored Health Care Plans” - Under this heading, provide a copy of the plan detailing the current terms of all employee medical, dental, vision, disability, long-term care, or any other type of employee benefits that would constitute health care services offered to the district bargaining units or individual employees of the district (e.g. a pdf file or a link to the insurance provider’s website containing the plan summary document.) Per the revised State Aid language, intermediate school districts must provide this data.
     

Audited Financial Statements

103. ciii)“Audited Financial Statements” Under this heading, provide a copy of the audited financial statement reports for the most recent fiscal year for which they are available. Alternatively, the district may choose to provide the information via a link to the MDE Office of Audit website containing the audits of all Michigan public school districts. Per the revised State Aid language, intermediate school districts must provide this data.
     

Employee Compensation Information

d) “Employee Compensation Information” - Under this heading, provide a report of the total salary and a description and cost of each and every fringe benefit included in the compensation package for the superintendent of the district or intermediate district and for each employee of the district or intermediate district whose salary exceeds $100,000 (e.g. a pdf file). For purposes of this reporting, salary will be defined similar to that reported as Medicare wages on the employee’s prior year W2. This data must be all inclusive and should be data from the most recently completed year for which they are available.

District Paid Association Dues

5. e)“District Paid Association Dues” - Under this heading, provide a report that includes the annual amount paid by the district for association dues on behalf of the district or its staff (e.g. a pdf file). This should be data from the most recently completed fiscal year for which they are available. The report should include a listing of dues paid to each individual association at both the federal and state levels.
   

District Paid Lobbying Costs -- NONE

f) “District Paid Lobbying Costs” - Under this heading, provide a report that includes the annual amount the district paid for lobbying or lobbying services (e.g. a pdf file). This should be data from the most recently completed fiscal year for which they are available. Per MCL 4.415 “Lobbying” means communicating directly with an official in the executive branch of state government or an official in the legislative branch of state government for the purpose of influencing legislative or administrative action. Lobbying does not include the providing of technical information by a person other than a person as defined in subsection (5) or an employee of a person as defined in subsection (5) when appearing before an officially convened legislative committee or executive department hearing panel. As used in this subsection, “technical information” means empirically verifiable data provided by a person recognized as an expert in the subject area to which the information provided is related. Subsection (5) “Lobbyist Agent” means a person who receives compensation or reimbursement of actual expenses, or both, in a combined amount in excess of $250.00 in any 12-month period for lobbying.