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Requirements for Posting School District Information to Website Transparency Page

December 10, 2024

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.

Clark Hill’s education law team conducts Budget and Salary/Compensation Transparency Reporting page audits for school districts to ensure that they comply with the State School Aid Act’s transparency reporting requirements. If you have any questions about school district transparency reporting requirements or would like Clark Hill to conduct an audit, please contact your Clark Hill PLC education law attorney.

This publication is intended for general informational purposes only and does not constitute legal advice or a solicitation to provide legal services. The information in this publication is not intended to create, and receipt of it does not constitute, a lawyer-client relationship. Readers should not act upon this information without seeking professional legal counsel. The views and opinions expressed herein represent those of the individual author only and are not necessarily the views of Clark Hill PLC. Although we attempt to ensure that postings on our website are complete, accurate, and up to date, we assume no responsibility for their completeness, accuracy, or timeliness.

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