MDE Reporting Requirements

MICHIGAN DEPARTMENT OF EDUCATION (MDE)
GUIDELINES FOR BUDGET AND SALARY/COMPENSATION TRANSPARENCY REPORTING
STATUTORY REQUIREMENT:
MCL 388.1618 (2)

Within 30 days after a board or intermediate board adopts its annual operating budget for the following school fiscal year, or after a board or intermediate board adopts a subsequent revision to that budget, the district or intermediate district shall make all of the following available through a link on its website home page, or a district may make the information available through a link on its intermediate district’s website home page, in a form and manner prescribed by the department:

  1. The annual operating budget and subsequent budget revisions.
  2. Using data that have already been collected and submitted to the department, 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:
    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 (3) for the most recent fiscal year for which it is available.
      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 or intermediate district whose salary exceeds $100,000.00.
      5. The annual amount spent on dues paid to associations.
      6. The annual amount spent on lobbying or lobbying services. As used in this subpision, “lobbying” means that term as defined in section 5 of 1978 PA 472, MCL 4.415.

GUIDELINES

The intent of these Budget and Salary/Compensation Transparency Guidelines is to:

  1. Provide the required form and manner for the data to be reported,
  2. Clarify the titles, headings, and relevant data to be included, and
  3. Clarify the format and timeline for reporting the data.

The legislation requires that districts publish the following data through a link on the district’s Main Home Page. If a district does not have a website, it must either develop one or work with its intermediate school district (ISD) to report it on the ISD web page.

The link should be titled “Budget and Salary/Compensation Transparency Reporting.” For statewide consistency and public visibility, districts must use the icon badge developed and provided by the Michigan Department of Education. This icon badge must appear at the top of the district’s main home page; must not be re-sized from its original form; and must link directly to the district’s “Budget and Salary/Compensation Transparency Reporting” web page.

To visit the Budget and Salary/Compensation Transparency Reporting for Leland Public Schools, click here.

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