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MICHIGAN DEPARTMENT OF EDUCATION GUIDANCE FOR BUDGET AND SALARY/COMPENSATION TRANSPARENCY REPORTING REVISED MARCH 2018

WITHIN 15 DAYS AFTER A BOARD ADOPTS ITS ANNUAL OPERATING BUDGET FOR THE FOLLOWING SCHOOL FISCAL YEAR, OR AFTER A BOARD ADOPTS A SUBSEQUENT REVISION TO THAT BUDGET, THE DISTRICT SHALL MAKE ALL OF THE FOLLOWING AVAILABLE THROUGH A LINK ON ITS WEBSITE HOME PAGE, OR MAY MAKE THE INFORMATION AVAILABLE THROUGH A LINK ON ITS INTERMEDIATE DESTRICT'S WEBSITE HOME PAGE, IN A FORM OR MATTER PRESCRIBED BY THE DEPARTMENT:

  1. THE ANNUAL OPERATING BUDGET AND SUBSEQUENT BUDGET REVISIONS.
  2. USING DATA THAT HAS ALREADY BEEN COLLECTED AND SUBMITTED TO THE DEPARTMENT, A SUMMARY OF DISTRICT EXPENDITURES FOR THE MOST RECENT FISCAL YEAR FOR WHICH THEY ARE AVAILABLE, EXPRESSED IN THE FOLLOWING TWO (2) PIE CHARTS:
    1. A CHART OF PERSONNEL EXPENDITURES, BROKEN 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 BENEFIT 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 PA 106, MCL 124.75.
  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 (NOTE: THE TOTAL COMPENSATION PACKAGE MUST BE FULLY DISCLOSED).
  5. THE ANNUAL AMOUNT SPENT ON DUES PAID TO ASSOCIATIONS.
  6. THE ANNUAL AMOUNT SPENT ON LOBBYING OR LOBBYING SERVICES. AS USED IN THIS SUBDIVISION, "LOBBYING" MEANS THAT TERM AS DESCRIBED IN SECTION 5 OF 1978 PA 472, MCL 4.415.
  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.