Budget Transparency

2019 Budget and Salary/Compensation Transparency Reporting

Reports are using 2018/19 data unless indicated otherwise; budgets are as indicated.

Section 18 (2) of the Public Act 94 of 1979, The State School Aid Act,  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. 

Section 1: details the annual operating budget and subsequent budget revisions.

Section 2: Contains pie charts published by the State of Michigan, using our reported financial data. The first chart is of personnel expenditures;  The second chart  is a chart of all district expenditures, broken into State-mandated categories.

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 W-2 Medicaid earnings 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
1a. Current Board Approved Budget & Revisions
1b.  General Fund Projections
1c.  Debt payments for current and following school years
1d.  Final Adopted Budget for 19-20 School Year

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. 2020 - 2021 LEA Collective Bargaining Agreement
3b. 2019 - 2020 LESPA Collective Bargaining Agreement

3c. Link to Audit Report         3d. Health Care Benefits Plans

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.

Evaluation Systems

Educator Evaluation Systems Postings and Assurances

Administrator Evaluation Links

Other Reports and Notices

Extended COVID-19 Continuity of Learning Plan

Extended COVID-19 Continuity of Learning Plan Reconfirmation Meeting Updates

  • October 19, 2020: Reconfirmed instructional delivery method, plan modifications, public comment, and weekly two way interaction rates since September 8, 2020.
  • November 16, 2020: Reconfirmed instructional delivery method, plan modifications, public comment, and weekly two way interaction rates since October 19, 2020.

Drinking Water Notice