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 it annual operating budget or any subsequent revision to that budget. The Annual Budget & Transparency Reporting is an opportunity to communicate 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 Fiscal Year 2011-2012 Board Approved Budget .

2. A summary of General Fund expenditures expressed in the following two (2) pie charts:
   (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 benefits costs
       (4) All other personnel costs
   (b) A chart of all current operating 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) Current Bargaining Agreements: Marshall Teachers Association, Support Personnel Association,
            Bus Drivers – Bus Aides, Administrators (Note: Administrators are not a unionized group)
   (b) Employer Sponsored Health Care Plans offered to any bargaining unit or employee in the district

• Teachers (electing health insurance)
• Teachers (opting out of health insurance)
• Maintenance and Office Personnel (electing health insurance)
• Maintenance and Office Personnel (opting out of health insurance)
• Administrators and Directors
• Salaried Central Office
• Non-Union, Technicians
• Library Aides
• Non-Union Support
• Food Service Personnel

         Note: Most recently received employee health benefit bids as required per section 5 of the public employee
         health benefits act, 2007 PA 106, MCL124.75

   (c) Audited Financial Statements: The report of the audit conducted for the most recent fiscal year.

4. Employee Compensation Information: The total salary and a description and cost of each fringe benefit included in the compensation package for the superintendent and for each employee whose salary exceeds $100,000

5. District Paid Association Dues: The annual amount spent on dues paid to associations

6. District Paid Lobbying Costs: The annual amount spent on lobbying services

Note: The district did not spend money on lobbying costs during 2010-11 school year.