Paw Paw Public Schools

Achieving Excellence

Budget Transparency Reporting

Statutory Requirement

MCL 388.1618 Subsections 2 and 3

(2) A district or intermediate district shall adopt an annual budget in a manner that complies with the uniform budgeting and accounting act, 1968 PA 2, MCL 141.421 to 141.440a. Within 15 days after a board adopts its annual operating budget for the following school fiscal year, or after a board adopts a subsequent revision to that budget, the district shall make all of the following available through a link on its website home page, or 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:

  • (a) The annual operating budget and subsequent budget revisions.
  • (b) Using data that have already been collected and submitted to the department, a summary of district expenditures for the most recent fiscal year for which they are available, expressed in the following two (2) pie charts:
    • (i) A chart of personnel expenditures, broken into the following subcategories:
      • (A) Salaries and wages.
      • (B) Employee benefit costs, including, but not limited to, medical, dental, vision, life, disability, and long term care benefits.
      • (C) Retirement benefits costs.
      • (D) All other personnel costs.
    • (ii) A chart of all district expenditures, broken into the following subcategories:
      • (A) Instruction.
      • (B) Support services.
      • (C) Business and administration.
      • (D) Operations and maintenance.
  • (c) Links to all of the following:
    • (i) The current collective bargaining agreement for each bargaining unit.
    • (ii) 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.
    • (iii) The audit report of the audit conducted under subsection (3) for the most recent fiscal year for which it is available.
    • (iv) Bids required under section 5 of the public employee health benefits act, 2007 PA 106, MCL 124.75. 
    • (v) The district's written policy governing procurement of supplies, materials, and equipment.
    • (vi) The district's written policy establishing specific categories of reimbursable expenses, as described in section 1254(2) of the revised school code, MCL 380.1254.
    • vii) Either the district's accounts payable check register for the most recent school fiscal year or a statement of the total amount of expenses incurred by board members or employees of the district that were reimbursed by the district for the most recent school fiscal year.
  • (d) The total salary and a description and cost of each fringe benefit included in the compensation package for the superintendent of the district and for each employee of the district whose salary exceeds $100,000. Salary is defined as Medicare wages on the most current W-2.
  • (e) The annual amount spent on dues paid to associations.
  • (f) The annual amount spent on lobbying or lobbying services. As used in this subdivision, "lobbying" means that term as defined in section 5 of 1978 PA 472, MCL 4.415.
  • (g) Any deficit elimination plan or enhanced deficit elimination plan the district was required to submit under this article.
  • (h) Identification of all credit cards maintained by the district as district credit cards, the identity of all individuals authorized to use each of those credit cards, the credit limit on each credit card, and the dollar limit, if any, for each individual’s authorized use of the credit card. 
  • (i) Costs incurred for each instance of out-of-state travel, including at least identification of each individual on the trip, destination, and purpose.
(3) For the information required under subsection 2a, 2bi, and 2c; an intermediate district shall provide the same information in the same manner as required for a district under subsection (2).

(11) If a district or intermediate district does not comply with subsection (2), the department may withhold up to 10% of the state school aid otherwise payable to the district or intermediate district under this article, beginning with the next payment due to the district or intermediate district, until the district or intermediate district complies with subsection (2). If the district or intermediate district does not comply with subsection (2) by the end of the fiscal year, the district or intermediate district forfeits the amount withheld.

Report links

2 a) The annual operating Budget and Subsequent Budget revisions:

  • Fiscal Year 2016/2017

  • Fiscal Year 2015/2016

  • Fiscal Year 2014/2015

  • Fiscal Year 2013/2014

  • Fiscal Year 2012/2013 Board Approved Budget:

2 b)  Summary of Expenditures Expressed in Pie Charts for the most recent fiscal year:

  • Fiscal Year 2015/2016

2 (c)  Links to the following items.
  • (i) Current Bargaining Agreements for all organized groups (most recent signed documents):
  • (ii) Employer Sponsored Health Care Plans (note that this was done in conjunction with many other VBISD school districts. The district sponsors plans for the teachers, administration, maintenance/mechanics, and secretaries. Other staff such as bus drivers, paraprofessionals and food service workers monthly receive limited amounts which could be used to purchase health insurance (only) plans. Every person can choose the plan that best meets his/her needs from the following plans. The plan summaries are as follows:
2(f) District Paid Lobbying Costs. There were no district paid lobbying costs for most recent year.
2(g) Deficit Elimination plan. The district has not incurred a deficit.
2(h) District Credit Card Information
2(i) Out of state travel Costs 2014-2015 Out of State Travel Costs 2015-2016
Teacher Evaluation Postings and Assurances