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Financial Transparency

Michigan School Business Officials

2010 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 30 days after a board adopts its annual operation budget or any subsequent revision to that budget.  The Annual Budget and 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 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 benefit 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, life, disability, long-term care, or any 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.

4.  The total salary and a description cost of each fringe benefit included in the compensation package for the superintendent of the district or intermediate district and 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.

Section 1 - Annual Operating Budget and Subsequent Revisions

 Annual Budget 2011-2012

Section 2a and 2b - Summary of Expenditures - Expressed in Pie Charts

Fiscal Year 2010-2011 Personnel Expenditures

 Fiscal Year 2010-2011 District Expenditures

Section 3a, 3b, and 3c - Listing of Collective Bargaining Agreements, Health Care Plans and Audit Report

 Employer Sponsored Health Care Plans

 Audit Report - June 2011

 Union Contract 2011-2013

Section 4 - Salary and Benefit Description of Superintendent and Employees with Salary Exceeding $100,000

 Salary and Benefits of Superintendent and Staff Who Exceed $100,000

Section 5 - Annual Amount Spent on Dues Paid to Associations

 2010-2011 Association Dues

Section 6 - Annual Amount Spent on Lobbying or Lobbying Services

 District Lobbying Costs

Section 7 - Health Care Bids

 Health Care Bids

PA 106 Insurance Bidding Rational

Beal City Schools Current Year Receipts and Expenditures
Month Receipts Expenditures
August 2010  Receipts  Expenditures
September 2010  Receipts  Expenditures
October 2010  Receipts  Expenditures
November 2010  Receipts  Expenditures
December 2010  Receipts  Expenditures
January 2011  Receipts  Expenditures
February 2011  Receipts  Expenditures
March 2011  Receipts  Expenditures
April 2011  Receipts  Expenditures
May 2011  Receipts  Expenditures
June 2011  Receipts  Expenditures
July 2011  Receipts  Expenditures
August 2011  Receipts  Expenditures
September 2011  Receipts  Expenditures
October 2011  Receipts  Expenditures
November 2011 Receipts Expenditures
December 2011  Receipts Expenditures

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