Financial Transparency

Michigan School Business Officials

2012 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.

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

2012-2013 Board Approved Budget

Budget Amendments - March 2013

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

Fiscal Year 2011-2012 Personnel Expenditures

Fiscal Year 2011-2012 Current Operating Expenditures

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

2012-2013	Teacher	Administration	Paraprofessional	Secretaries
Medical	Physicians Care	Physicians Care	N/A	Physicians Care
Self-Funded	ASR	ASR	N/A	ASR
Life	Unum Life	Unum Life	Unum Life	Unum Life
Dental	ASR	ASR	ASR	ASR
Vision	ASR	ASR	ASR	ASR
Long Term Disability	Unum	Unum	N/A	N/A

2012-2013	Transportation	Custodial	Maintenance	Food Service
Medical	Physicians Care	Physicians Care	N/A	N/A
Self-Funded	ASR	ASR	N/A	N/A
Life	Unum	Unum	N/A	N/A
Dental	N/A	ASR	N/A	N/A
Vision	N/A	ASR	N/A	N/A
Long Term Disability	N/A	Umum	N/A	N/A

2011-2012 Audited Financial Report

2011-2013 Teacher Collective Bargaining Agreement

2012-2013 Benefit Plan Bids

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

2011-2012 List of Qualifying Employees

Section 5 - Annual Amount Spent on Dues Paid to Associations

2011-2012 District Paid Association Dues

Section 6 - Annual Amount Spent on Lobbying or Lobbying Services

There were no district paid lobbying costs for 2011-2012.

Beal City Schools Current Year Receipts and Expenditures

Month	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