Budget and Salary/Compensation Transparency Reporting

                   
                       

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 following information is required to be posted on our website:            
1.  The annual operating budget and subsequent budget revisions.            
2.  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 following two (2) pie charts which were provided
     for the general fund of the district or intermediate district by the Center for Educational Performance and Information (CEPI): 
  (a) A chart of personnel expenditures broken down 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 benefits costs              
    (4) All other personnel costs              
  (b) 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:                  
  (a) The current collective bargaining agreement for each bargaining unit        
  (b) 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  
  (c)The audit report of the audit conducted 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 whose salary exceeds $100,000      
5.  The annual amount spent on dues paid to associations              
6.  The annual amount spent on lobbying services              
                       

Section 1  - Annual Operating Budget and Subsequent Revisions

                       
Fiscal Year 2011-2012 Board Approved Budget
  Fiscal Year 2011-2012 Budget Amendment dated 06-25-2012
Fiscal Year 2012-2013 Board Approved Budget                      
                       

Section 2a and 2b  - Summary of Expenditures - Expressed in Pie Charts 

                       
Fiscal Year 2009-2010 Personnel Expenditures 
  Fiscal Year 2009-2010 District Expenditures  
Fiscal Year 2010-2011 Personnel Expenditures          Fiscal Year 2010-2011 District Expenditures            
Fiscal Year 2011-2012 Personnel Expenditures         Fiscal Year 2011-2012 District Expenditures            

Section 3a, 3b and 3c - Listing of the Collective bargaining Agreements, Health Care Plans and Audit Report

                       
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Links to 2009 Audit Report
  Current Collective Bargaining Agreements and Health Care Benefits Plans  
Links to 2010 Audit Report                    
Link to 2011 Audit Report                      
Link to 2012 Audit Report                      

Section 4 - Salary and Benefit Description of Superintendent and Employees with Salary Exceeding $100,000

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Link to List of Qualifying Employees       
 Superintendent Contract                      

Section 5 - Annual Amount Spent on Dues paid to Associations

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Link to List of Qualifying Expenditures
     
                       

Section 6 - Annual Amount Spent on Lobbying or Lobbying Services

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Link to List of Qualifying Expenditures   No Pennfield Schools funds were spent on lobbying or lobbying services in 2011-2012.