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 30 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 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):
   1. 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
   2. 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:
   1. The current collective bargaining agreement for each bargaining unit.
   2. 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.
   3. The audit report of the audit conducted under subsection (4) for the most recent fiscal year for which it is available.
   4. Bids required under section 5 of the public employee health benefits act, 2007 PA106, MCL 124.75.
   5. Current Board Policy on the procurement of supplies, materials, and equipment.
   6. Current Board Policy on reimbursable expenses.
   7. Accounts Payable Check Register for the last 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 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 cards, the credit limit on each card, and the dollar limit, if any, for each individual’s authorized use of the credit card.
9. Cost 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.