Budget Transparency

2016 Budget and Salary/Compensation Transparency Reporting

Reports are using 2015/16 data unless indicated otherwise; budgets are as indicated.

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 annual operating budget and subsequent budget revisions are presented below, including one year projection. This is denoted as Section 1.

Section 2: Contains pie charts. 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 two (2) pie charts which were provided for the general fund of the district : The first chart is of personnel expenditures;  The second chart  is a chart of all district expenditures, broken into the following subcategories: (1) Instruction;  (2) Support Services;  (3) Business and administration;
(4) Operations and Maintenance.

Section 3: Links to all of the following are below:
(a) The current collective bargaining agreement for each bargaining unit
(b) Each health care benefits plan
(c)The audit report of the audit conducted for the most recent fiscal year for which it is available.
Section 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 whose salary exceeds $100,000
Section 5: The following ancillary information is provided
(a) Dues for the school district
(b) Employee Reimbursements
(c) Other
Section 6: The annual amount spent on Lobbying and Reimbursements to employees.

Section 7: This is the sundry other reports, including: Deficit Reduction Plan, Evaluation notices; and Notices to the Public.  

Section 1 - Annual Operating Budget and Subsequent Revisions
1.a Current Board Approved Budget & Revisions
1b.  General Fund Projections
1.c Debt payments for current and following school years

Section 2a and 2b - Summary of Expenditures - Expressed in Pie Charts
2a. Fiscal Year Personnel Expenditures
2b. Fiscal Year District Expenditures

Section 3a, 3b, 3c and 3d - Listing of the Collective bargaining Agreements, Health Care Plans and Audit Report.  New Section: Competitive Bid Results for Health Insurance.
3a. LEA Collective Bargaining Agreement
3b. LESPA Collective Bargaining Agreement

3c. Link to Audit Report         3d. Health Care Benefits Plans
3e. LINK TO COMPETITIVE BID RESULTS FOR HEALTH INSURANCE


Section 4 - Salary and Benefit Description of Superintendent and Employees with Salary Exceeding $100,000. Also included is our policy on credit cards, and our out-of-state travel for administrators.
Link to List of Qualifying Employees

Credit Card Policy

Out of State Travel for Administrators

Section 5 - Annual Amount Spent on Dues paid to Associations. 
Link to List of Qualifying Expenditures

Section 6 - Annual Amount Spent on Lobbying, Lobbying Services, and Employee Reimbursements,  Also included is our reimbursement policy and our procurement policy. 
Link Qualifying Lobbying Expenditures  

Statement of Reimbursed Expenses

Reimbursement Policy
This includes Board Policy and Administrative Guidelines.

Procurement Policy
This includes Board Policy and Administrative Guidelines.

Section 7- Deficit Elimination Plan:  The Ludington Area Schools has not incurred such a deficit, and so this section is not applicable.  It is still required that we report such status.

Educator Evaluation Systems Postings and Assurances

Administrator Evaluation Links

Drinking Water Notice