Requirements for Posting School District Information to Website Transparency Page

The State School Aid Act, MCL 388.1618, requires all Michigan public school districts to make a number of accounting resources and documents available on the school district’s publicly accessible website for transparency purposes. The Budget and Salary/Compensation Transparency Reporting page of each school district must include the following 16 items:

1. Current year Board of Education approved budgets
2. Most recent fiscal year personnel expenditures
3. Most recent fiscal year operating expenditures
4. Current bargaining agreements
5. Current employer-sponsored healthcare plans
6. Most recent fiscal year audited financial statements
7. Medical benefit plan bids
8. Current district procurement policies
9. Current district expense reimbursement policies
10. Most recent fiscal year accounts payable check register or statement of reimbursed expenses
11. Employee compensation information for the superintendent and any employees whose salary exceeds $100,000
12. Most recent fiscal year district-paid association dues
13. Most recent fiscal year district-paid lobbying costs
14. State-approved deficit elimination plans
15. Current district credit card information
16. District-paid out-of-state travel information

Intermediate school districts are required to post items 1-2 and 4-10 listed above. If a school district fails to comply with the posting requirements, the Michigan Department of Education may withhold up to 10% of the school district’s state school aid until the school district complies with the statutory requirements. Therefore, it is important for school districts to keep up-to-date information on their Budget and Salary/Compensation Transparency Reporting pages.