|Kent City Community Schools|
|Bylaws & Policies|
6850 - PUBLIC DISCLOSURE AND REPORTING
Within fifteen (15) days after the Board of Education adopts its annual operating budget for the following school fiscal year, or adopts a subsequent revision to that budget, the District shall make all of the following available through a link on its website home page in a form and manner prescribed by the State Department of Education:
|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:|
|1.||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 benefit costs|
|d.||all other personnel costs|
|2.||a chart of all District expenditures, broken into the following subcategories:|
|c.||business and administration|
|d.||operations and maintenance|
|3.||links to all of the following:|
|a.||the current collective bargaining agreement for each bargaining unit within the District|
|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 for the most recent fiscal year for which it is available|
|d.||the bids required under Section 5 of the Public Employee Health Benefits Act|
|e.||the Districtís written policy governing procurement of supplies, materials and equipment|
|f.||the Districtís written policy establishing specific categories of reimbursable expenses for a Board member.|
|g.||the Districtís accounts payable check register for the most recent school fiscal year or a statement of the total amount of expenses incurred by Board members and employees of the District that were reimbursed by the District for the most recent school fiscal year.|
|h.||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 $100,000.00|
|i.||the annual amount spent on dues paid to associations|
|j.||the annual amount spent on lobbying or lobbying services|
|k.||any required deficit elimination plan or enhanced deficit elimination plan|
|l.||identification of all credit cards maintained by the District as District cred cards, including the identity of all persons authorized to use the cards, the credit limit on each card and the dollar limit, if any, for each personís authorized use of the card|
|m.||costs incurred for out-of-state travel by the school administrator that is fully or partially paid for by the District and the details of each instance of such travel, including the identification of each individual on the trip, the destination and the purpose|
|As used in this subdivision, "lobbying" means that term as defined in Section 5 of 1978 PA 472, M.C.L. 4.415.|
The Board shall have an audit of the District's financial and pupil accounting records conducted at least annually at the expense of the District by a certified public accountant or by the Intermediate District Superintendent, as may be required by the State Department of Education. The Board shall retain these records for the current fiscal year ad from at least the three (3) immediately preceding fiscal years.
The District's annual financial audit shall include an analysis of the financial and student accounting data used as the basis for distribution of State school aid. The student accounting records and reports, audits, and management letters are subject to requirements established in the auditing and accounting manuals approved and published by the State Department of Education.
Not later than November 1st for reporting the prior fiscal year, the District shall file its annual financial audit report with the Intermediate District.
The annual financial audit reports and student accounting procedures reports shall be available to the public in compliance with the Freedom of Information Act.
By November 1st of each year, the District shall submit to the Center for Educational Performance Information (CEPI), in a manner prescribed by the CEPI, annual comprehensive financial data consistent with accounting manuals and charts of accounts approved and published by the Department. This submission shall contain the District's web address where the required financial data is posted. The District shall also include a link on its websites to the website where the State Department of Education posts this financial information.
By September 30th of each year, the District shall file with the State Department of Education the special education actual cost report on a form and in a manner as prescribed by the State Department of Education.
The District shall provide to the State Department of Education an annual progress report on the implementation of school improvement plans, curriculum, and accreditation as required by "Public Act 25 of 1990."
The District shall comply with the reporting requirements under State and Federal law, including reports to the center for educational performance and information (CEPI), as set forth by State law and as directed by CEPI. This shall include by:
|A.||June 30th of each year, providing CEPI with information related to safety practices and criminal incidents;|
|B.||the first business day in December and June 30th of each year, providing CEPI with requested information related to educational personnel;|
|C.||not later than five (5) weeks after the student membership count day, providing CEPI in a manner prescribed by the CEPI, the information necessary for the preparation of the District and high school graduation report;|
|D.||October 7th of each year, providing CEPI with the transportation expenditure report.|
|E.||Before July 7th of each school fiscal year, providing to CEPI the budgetary assumptions used when adopting the annual budget pursuant to the Uniform Budgeting and Accounting Act.|
|F.||The assumptions do not need to be submitted, however, if the District had a positive general fund balance of at least five percent (5%) of total general fund revenues for each of the two (2) most recently completed fiscal years.|
M.C.L. 4.415, 388.1617a, 388.1618, 388.1619, 388.1651a, 15.231 to 15.246, 380.1204a(1), 380.1219
20 U.S.C. 6311
© Neola 2015