(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:
(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.
(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.
2 a) The annual operating Budget and Subsequent Budget revisions:
Fiscal Year 2015/2016
(i) 2015/2016 Revenue and Expenditure Projection
(ii) 2015/2016 General Appropriation Resolution (Preliminary June 2015)
(v) 2015/2016 debt obligations will be found in the note section of the Audited Financial Statements when they are done.
Fiscal Year 2014/2015
(ii) 2014/2015 General Appropriation Resolution (Prelim. June 2014) and Budget summary narrative with fund balances
(iii) 2014/2015 General Appropriation Resolution (Jan revision 2015) and Budget summary narrative with fund balances
(iv) 2014/2015 General Appropriation Resolution (June 2015 final revision, includes fund balances)
(v) 2014/2015 debt obligations are found in the note section of the Audited Financial Statements
Fiscal Year 2013/2014
(i) 2013/2014 Budget Resolution: June 2013 Preliminary
Fiscal Year 2012/2013 Board Approved Budget:
(i) 2012/2013 Budget Resolution: Preliminary June 2012
(ii) 2012/2013 Budget Resolution: January 2013 Revision
(iii) 2012/2013 Budget Resolution, Final Adjustment
2 b) Summary of Expenditures Expressed in Pie Charts for the most recent fiscal year:
(i) Personnel Expenditures 2015-2016 CEPI Personnel Chart
(ii) Current Operating Expenditures 2015-2016 CEPI Operations Chart
2 (c) Links to the following items.
(i) Current Bargaining Agreements for all organized groups (most recent signed documents):
1) PPPS 2016/2017 Teacher Master Agreement
2) PPPS 2016/2017 Support Staff Agreement (maintenance, mechanics, drivers, paraprofessionals) Bargaining Agreement
3) no other employees work under collective bargaining agreements
(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:
(iii) Audited financial statements: can be found on the State of Michigan MDE Office of Audit website found at this location.
(iv) Medical Benefit Plan Bids-- Bids required under section 5 of the public employee health benefits act, 2007 PA 106, MCL 124.75. 2014 Van Buren County Health Consortium Bid March 2014
(v) Policy governing procurement of supplies, material and equipment Procurement Policy
(vii) District accounts payable check register for 2015/2016 Accrued from 2014/2015 July 2015, August 2015, September 2015, October 2015, November 2015, December 2015, January 2016, February 2016, March 2016, April 2016, May 2016, and June 2016
2(d) Salaries of Superintendent and all other employees over $100,000 in 2016
2(e) District Paid Association Dues 2015/2016 Association Dues list
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 Out of State Travel Costs 2015-2016
Teacher Evaluation Postings and Assurances