Budget Transparency

2022-2023 Budget and Salary/Compensation Transparency Reporting

Reports are using 2021-2022 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: Annual Operating Budget and Subsequent Revisions

This section of the transparency report details the annual operating budget and any subsequent budget revisions that are made.

1a. Current Board Approved Budget & Revisions
1b.  Debt payments for current and following school years
1c.  Final Adopted Budget for 22-23

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

This section 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.

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.

Links to all of the following document are provided 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.

3a. 2023-2025 LEA Collective Bargaining Agreement
3b. 2022-2025 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.

This section outlines 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 W-2 Medicaid earnings exceeds $100,000.

Link to List of Qualifying Employees

Section 5: Annual Amount Spent on Dues paid to Associations.

This section outlines the following information:
(a) Dues for the school district
(b) Employee Reimbursements
(c) Other

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.

This section outlines the annual amount spent on lobbying and reimbursements that are made to employees.

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.

This section would also outline the sundry other reports, including: Deficit Reduction Plan, Evaluation notices; and Notices to the Public, if applicable.  

Section 8: District Credit Card Information

This section outlines the District's credit card policy.

Section 9: District Paid Out of State Travel

This section outlines any district paid, out-of-state travel for administrators.

Section 10: Michigan School Data Dashboard

This section provides the link to the Michigan School Data Dashboard for Ludington Area School District.

Section 11: Evaluation Systems

Section 12:  Other Grant Posting Requirements

Other Reports and Notices