9/15/2014. State Aid Update Glenda Rader September 18, 2014

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1 9/15/2014 State Aid Update Glenda Rader September 18, g Consolidation of Services added to Consolidation of Entities language. Approximately $4 million available for competitive grants 33 Grant Applications Received and Reviewed. Expect to Announce Grantees by September 30,

2 9/15/2014 Section 25e Pupil Membership Transfers, a new Section 25 of the State School Aid Act allows school districts including public school academies to count a prorated share of an FTE and, therefore, earn a prorated state school aid foundation for pupils who transferred in after the Pupil Membership Count Day (October 2, 2014 for FY 2015) and before the Supplemental Count Day (February 12, 2015), provided that they were counted by a district or academy on the Pupil Membership Count Day. MPSERS Section 147c - $674,700,000 Section 147d - $108,000,000 Districts awarded an allocation based on each participating district s percentage of the total fiscal year ended statewide reported payroll. Guidance for accounting for MPSER funds is on the SASF website _ ,00.html 2

3 9/15/2014 State Aid Website Guidance that provides Accounting for various State Aid funds is on the SASF website: _7.pdf State Payment Dates: _7.pdf Indirect Cost Rates The Final Indirect Cost Rates Available on the SASF Website _ ,00.html Use the rate to recover administrative costs from federal grant awards 3

4 9/15/2014 ESEA Maintenance of Effort 2013 ESEA Maintenance of Effort information is available on MDE website at: _ ,00.html The information will be used in determining eligibility for grants. Best Practice Districts must meet 7 of 9 best practices and send notice to MDE by June 1, 2015 in order to receive $50 per pupil under Section 22f. MDE Guidance available at: _ ,00.html 4

5 9/15/2014 Best Practice Hold Policy on Medical Benefit Plans Obtain Competitive Bids for the provision of Non-Instructional Services. Accept Applications for Enrollment of Nonresident Pupils under Section 105 or 105c Offer Online Courses or Blended Learning Opportunities to Pupils Provide a Link from District s Budget Transparency Website to the Myschooldata Website Containing Select Financial Data Best Practice Four New Requirements Teacher and Administrator Job Performance is a Significant Factor in Compensation Determination Collective Bargaining Agreements do not include provisions contrary to prohibited subjects by statute Implement a Comprehensive Guidance and Counseling Program Offer k-8 students 1 credit worth of Non- English Language Learning Experiences. 5

6 9/15/2014 Best Practice Funds will be forfeited by the districts that fail to submit the resolution by June 1 st Legislation calls for the unallocated funds to be reallocated to districts that comply. John Hayner is the MDE Contact for Submitting the Resolutions haynerj1@michigan.gov Budget Transparency Budgets posted within 15 days of board adoption 3 new requirements in DEP Credit Card Info Out of State Travel A Place Holder with the Data Elements Title must be available on the District s Budget Transparency page EVEN if the district doesn t have data for that element. 6

7 9/15/2014 Budget Transparency Budget Transparency Guidance on MDE Website: Explains form, manner, and timeframe for all data elements Includes examples of the form and manner Change Notice #22 Michigan Public School Accounting Manual Update dated July 24, 2015 Section II, C.05 MDE Guidance on Budget Transparency Section II, E.04 Deficit Reporting Req. Section IV Budget Preparation Changed Website Posting Date to be consistent with legislation. 7

8 9/15/2014 Web Information Bulletins 1011 and 1014, National Public Education Finance Survey are now on our website B1014 Data back to 1992 B1011 Data back to 2004 NPEFS- PDF back to 2009 Deficit Reporting Districts that encountered a deficit fund balance at the end of Fiscal Year 2014 should notify our office as soon as possible. We will work with the districts to develop an approvable Deficit Elimination Plan. Financial Penalties for failure to comply 8

9 9/15/2014 Early Warning Indicators Proposed legislation Treasury has developed some language based on the Governor s Task Force. Representatives from the Michigan Education Alliance has been giving feedback to Treasury to make the legislation better. Check with your association liaisons if you have some ideas that might help 9

10 RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF EDUCATION LANSING MICHAEL P. FLANAGAN STATE SUPERINTENDENT MEMORANDUM July 24, 2014 TO: FROM: SUBJECT: Local and Intermediate School District Superintendents and Public School Academy Directors Kyle L. Guerrant, Deputy Superintendent, Administrative & Support Services Venessa A. Keesler, Ph.D., Deputy Superintendent, Education Services Joseph A. Martineau, Ph.D., Deputy Superintendent, Accountability Services Guidance on Best Practice Incentive, Section 22f On June 24, 2014 the Governor enacted legislation under Section 22f of the State School Aid Act, 2014 PA 196, that appropriates $75,000,000 to provide $50 per pupil allocations for the FY school year to local school districts and public school academies that meet seven of nine of the following best practices. A. Hold policy on medical benefit plans (if directly employed by district or not excluded by a voluntary employee beneficiary association). B. Obtain competitive bids for the provision of non-instructional services. C. Accept applications for enrollment of non-resident pupils under Section 105 or 105c. D. Offer online courses or blended learning opportunities to all eligible pupils and publish course syllabi. E. Provide to parents and community members a dashboard/report card with required financial information on website. F. Teacher and administrator job performance is significant factor in compensation determination. G. Collective bargaining agreements do not include provisions contrary to prohibited subjects by statute. H. Implement a comprehensive guidance and counseling program. I. Offer K-8 students 1 credit worth of non-english language learning experiences. To simplify the process, the Department has developed the attached guidance on Best Practices as defined in MCL f. Each district wishing to apply for the funds under this section must submit to the Department a local board of education resolution that certifies the district s compliance with the required best practices. The funds will be distributed pursuant to the payment schedule in Section 17b of the State School Aid Act as the Department determines the district has met the best practice requirements. If you have questions related to the guidance, contact Glenda Rader at raderg@michigan.gov. Attachments cc: Michigan Education Alliance STATE BOARD OF EDUCATION JOHN C. AUSTIN PRESIDENT CASANDRA E. ULBRICH VICE PRESIDENT DANIEL VARNER SECRETARY RICHARD ZEILE TREASURER MICHELLE FECTEAU NASBE DELEGATE LUPE RAMOS-MONTIGNY KATHLEEN N. STRAUS EILEEN LAPPIN WEISER 608 WEST ALLEGAN STREET P.O. BOX LANSING, MICHIGAN (517)

11 Michigan Department of Education (MDE) Guidance on Best Practices as Defined in MCL f July 24, 2014 Statutory Requirements: f Best Practices Incentive Grants Sec. 22f. (1) From the appropriation in section 11, there is allocated for an amount not to exceed $75,000, to provide incentive payments to districts that meet best practices under this section. Payments received under this section may be used for any purpose for which payments under sections 22a and 22b may be used. (2) The amount of the incentive payment under this section is an amount equal to $50.00 per pupil. A district shall receive an incentive payment under this section if the district satisfies at least 7 of the following requirements not later than June 1, 2015: (a) If a district provides medical, pharmacy, dental, vision, disability, long-term care, or any other type of benefit that would constitute a health care services benefit, to employees and their dependents, the district is the policyholder for each of its insurance policies that covers 1 or more of these benefits. A district that does not directly employ its staff or a district with a voluntary employee beneficiary association that pays no more than the maximum per employee contribution amount and that contributes no more than the maximum employer contribution percentage of total annual costs for the medical benefit plans as described in sections 3 and 4 of the publicly funded health insurance contribution act, 2011 PA 152, MCL and , is considered to have satisfied this requirement. (b) The district has obtained competitive bids on the provision of pupil transportation, food service, custodial, or 1 or more other non-instructional services for In comparing competitive bids to the current costs of providing 1 or more of these services, a district shall exclude the unfunded accrued liability costs for retirement and other benefits from the district s current costs. (c) The district accepts applications for enrollment by nonresident applicants under section 105 or 105c. A public school academy is considered to have met this requirement. (d) The district offers online courses or blended learning opportunities to all eligible pupils. In order to satisfy this requirement, a district must make all eligible pupils and their parents or guardians aware of these opportunities and must publish an online course syllabus as described in section 21f for each online course that the district offers. For the purposes of this subdivision: (i) Blended learning means a hybrid instructional delivery model where pupils are provided content, instruction, and assessment in part at a supervised educational facility away from home where the pupil and a teacher with a valid Michigan teaching certificate are in the same physical location and in part through internet-connected learning environments with some degree of pupil control over time, location, and pace of instruction. (ii) Online course means a course of study that is capable of generating a credit or a grade, that is provided in an interactive internet-connected learning environment, in which pupils are separated from their teachers by time or location, or both, and in which a teacher with a valid Michigan teaching certificate is responsible for determining appropriate instructional methods for each pupil, diagnosing learning needs, assessing

12 pupil learning, prescribing intervention strategies, reporting outcomes, and evaluating the effects of instruction and support strategies. (e) The district provides to parents and community members a dashboard or report card demonstrating the district s efforts to manage its finances responsibly. The dashboard or report card shall include revenue and expenditure projections for the district for fiscal year and fiscal year , a listing of all debt service obligations, detailed by project, including anticipated fiscal year payment for each project, a listing of total outstanding debt, and at least all of the following for the 3 most recent school years for which the data are available: (i) Graduation and dropout rates. (ii) Average class size in grades kindergarten to 3. (iii) College readiness as measured by Michigan merit examination test scores. (iv) Elementary and middle school MEAP scores. (v) Teacher, principal and superintendent salary information including at least minimum, average, and maximum pay levels. (vi) General fund balance. (vii) The total number of days of instruction provided. (f) The district complies with a method of compensation for teachers and school administrators that include job performance and accomplishments as a significant factor in determining compensation, as required under section 1250 of the revised school code, MCL (g) The district s collective bargaining agreements, including, but not limited to, appendices, addenda, letters of agreement, or any other documents reflecting agreements with collective bargaining representatives, do not contain any provisions pertaining to, relating to, or that are otherwise contrary to the prohibited subjects of bargaining enumerated in section 15(3) of 1947 PA 336, MCL (h) The district implements a comprehensive guidance and counseling program. (i) The district offers pupils in grades K to 8 the opportunity to complete coursework or other learning experiences that are substantially equivalent to 1 credit in a language other than English. (3) If the department determines that a district has intentionally submitted false information in order to qualify for an incentive payment under this section, the district forfeits an amount equal to the amount it received under this section from its total state school aid for (4) If the department determines that funds allocated under this section will remain unexpended after the initial allocation of $50.00 per pupil to eligible districts under subsection (2), the remaining unexpended amount is allocated on an equal per pupil basis to districts that meet the requirements of subsection (2) and that have a foundation allowance, as calculated under section 20, in an amount that is less than the basic foundation allowance under that section. MDE Guidance Overview This guidance is intended to provide a district (LEA or PSA) with the process it must follow and the requirements it must meet in order to be eligible to receive funds under Section 22f of the State School Aid Act.

13 To be eligible to receive the 22f funds a district is required to provide evidence that it met at least seven of the nine best practice requirements listed in 2014 PA 196. Each district wishing to apply for funds under this section will submit to the department a copy of the board resolution detailing the district s compliance with the required best practices. Attached is a copy of an acceptable sample board resolution (Attachment A). To meet Requirement A The school board must certify that it is the policy holder on all of the health care benefit policies it covers on behalf of employees. An example of evidence for this would be each district insurance policy or employer participation agreement showing that it is the designated policy holder. A district that does not directly employ its staff, or a district with a voluntary employee beneficiary association that pays no more than the maximum per employee contribution amount and that contributes no more than the maximum employer contribution percentage of total annual costs for the medical benefit plans as described in sections 3 and 4 of the publicly funded health insurance contribution act, 2011 PA 152, MCL and , is considered to have satisfied this requirement. To meet Requirement B The school board must certify that it has obtained a competitive bid on the provision of pupil transportation, food service, custodial, or one or more other non-instructional services. MDE will consider a district to have met this requirement if it has either a single or multi-year proposal or contract for the provision of any fiscal year non-instructional function (Pupil Support, Instructional Staff Support, General Adm., Business Services, Operations and Maintenance, Transportation, Staff/Personnel Services, Non-Instructional Technology, or Food Services.) To qualify as a provision of service, the bid should be for purchased services as defined in the Michigan Public School Accounting Manual under object codes 31xx - 49xx. When bids are compared to the current costs of whichever service is being bid on, unfunded accrued liability costs for retirement and other benefits should be excluded from the district s current costs. Indicate on the signed resolution which services were bid to meet the requirement. To meet Requirement C The school board must certify that it accepts applications for enrollment by nonresident applicants under Section 105 or 105c. A public school academy is considered to have met this requirement. To meet Requirement D - The school board must certify that it has a policy and procedure in place to offer online courses or blended learning opportunities to all eligible pupils. Please reference the guidance found in the Pupil Accounting Manual Sections 5-O-A, 5-O-B, 5-O-C, and 5-O-D in order to determine district compliance with this requirement. The district policy and procedure should include the mechanism to make all eligible pupils and their parents or guardians aware of these opportunities. Districts must publish an online course syllabus as described in section 21F for each online course that the district offers. For purposes of this subdivision: i) Blended Learning means a hybrid instructional delivery model where pupils are provided content, instruction, and assessment in part at a supervised educational facility away from home where the pupil and a teacher with a valid Michigan teaching certificate are in the same physical location and in part through internet connected learning environments with some degree of pupil control over time, location, and pace of instruction.

14 ii) Online course means a course of study that is capable of generating a credit or a grade, that is provided in an interactive internet-connected learning environment, in which pupils are separated from their teachers by time or location, or both, and in which a teacher with a valid Michigan teaching certificate is responsible for determining appropriate instructional methods for each pupil, diagnosing learning needs, assessing pupil learning, prescribing intervention strategies, reporting outcomes, and evaluating the effects of instruction and support strategies. Questions related to Best Practice Requirement D may be addressed to Barb Fardell at FardellB@michigan.gov or by phone at (517) To meet Requirement E The school board shall provide a link on the district s home page to the URL for the MiSchoolData Portal which contains the required dashboard indicators pursuant to Section 22f(1)(e). The URL to the MiSchoolData Portal is: However, for many public school academies certain data elements (minimum, average, maximum teacher, principal and superintendent salaries) may be unavailable in the current state data collections because those entities do not report to the Michigan Public School Employees Retirement System (MPSERS). In cases where data is currently unavailable for an academy, in order to meet requirement E, the academy will provide those data on the academy website in a similar format as displayed on the MiSchoolData website for districts reporting to MPSERS. To meet this requirement, districts will report the information on the district s Budget Transparency Page. Following are the required data elements to meet the dashboard/report card requirement: Revenue and Expenditure Projections: These projections must be provided at the top of your Budget Transparency page under a separate heading (Fiscal Year Budget Projection). Just as your regular budget, these projections must be detailed at the function level and include beginning/ending fund balances. Debt Service Obligations: For those districts with debt service obligations, the required information may usually be found as a foot note in your annual audit. If this information is not in your audit, you must provide the information on your Budget Transparency page. MI School Data Link: A link to the MI School Data website must be made available in one of two locations. The link may be directly under the Budget Transparency icon found on your home page or it may be at the bottom of the Budget Transparency page. Again, as noted above, PSAs must provide data not found on the MI School Data website. Please provide the following data for the 3 most recent schools years: Graduation and Dropout Rates Average Class Size in Grades Kindergarten to 3 College Readiness as Measured by Michigan Merit Examination Test Scores Teacher, Principal, and Superintendent Salary Information (min, avg, and max pay levels) General Fund Balance

15 Total Number of Days of Instruction Questions related to Best Practice Requirement E may be addressed to Chad Urchike at UrchikeC1@michigan.gov or by phone at (517) To meet Requirement F The school board shall comply with a method of compensation for teachers and school administrators, that includes job performance and accomplishments as a significant factor in determining compensation, as required under section 1250 of the revised school code, MCL Districts should consult with their legal counsel to determine the district s compliance with this requirement. To meet Requirement G The school board shall ensure that any collective bargaining agreements, including, but not limited to, appendices, addenda, letters of agreement, or any other documents reflecting agreements with collective bargaining representatives, do not contain any provisions pertaining to, relating to, or that are otherwise contrary to the prohibited subjects of bargaining enumerated in section 15(3) of 1947 PA 336, MCL Districts should consult with their legal counsel to determine the district s compliance with this requirement. To meet Requirement H The school board shall implement a comprehensive guidance and counseling program. An example of one may be found here: program_example_464246_7.pdf To meet Requirement I The school board shall offer pupils in grades K to 8 the opportunity to complete coursework or other learning experiences that are substantially equivalent to 1 credit in a language other than English. Questions related to Best Practice Requirement I may be addressed to Linda Forward by phone at (517) Submission Dates While there is no specific date by which a district must submit its board resolution, state aid payments at $50 per pupil may begin as early as the October 2014 payment. MDE must be in receipt of the district s board resolution by June 1, Districts failing to meet this deadline will be ineligible to receive the Section 22f funds. Once MDE has received the school board resolution and confirmed that a district has met seven of the nine eligibility requirements, the $50 per blended pupil membership will be paid out in accordance with MCL b. A copy of the signed board resolution is to be sent to John A. Hayner in the State Aid and School Finance Office at Haynerj1@Michigan.gov. The MDE publication Districts Submitting the Best Practice Resolutions for will be updated monthly. MDE reserves the right to monitor districts for compliance with each of these requirements and may request additional information to verify eligibility. Questions related to the MDE Best Practice Guidance may be addressed to Glenda Rader at raderg@michigan.gov.

16 Best Practices Incentive School Board Resolution ATTACHMENT A WHEREAS, Section 22f of the State School Aid Act provides $50 per pupil one-time grants to districts that satisfy at least 7 of 9 best practices criteria not later than June 1, 2015 [MCL f]. WHEREAS, the board of education of (NAME OF SCHOOL DISTRICT) desires to receive the $50 per pupil incentive payment. WHEREAS, the (NAME OF SCHOOL DISTRICT) has satisfied at least 7 of 9 best practices criteria. WHEREAS, eligibility for the incentive payment is contingent upon adopting a resolution that states the district has complied with the following 7 of 9 best practice criteria. Now, therefore, be it resolved as follows: 1. The board of education of (NAME OF SCHOOL DISTRICT) certifies that the district has complied with the following requirements: [LIST only the Best Practice requirements the district has met. STRIKE THROUGH OR REMOVE requirements the district has not met] a) The district is the designated policy holder for medical benefit plan(s) pursuant to Section 22f(1)(a). b) The district has obtained a competitive bid on non-instructional services pursuant to Section 22f(1)(b). o (IDENTIFY WHICH NON-INSTRUCTIONAL SERVICES WERE COMPETITIVELY BID FOR ) c) The district accepts applications for enrollment by non-resident applicants under Section 105 or 105c (MCL ) pursuant to Section 22f(1)(c). A Public School Academy is considered to have met this requirement. d) The district offers online courses or blended learning opportunities to all eligible pupils, and publish course syllabi pursuant to Section 22f(1)(d). e) The district provides a link on the district s home page to the URL for the MiSchoolData Portal which will contain the required dashboard indicators pursuant to Section 22f(1)(e). If certain data elements for our district are unavailable from state data collections, we agree to provide those data in the form and manner determined by MDE. f) The district includes Teacher and Administrator job performance as a significant factor in compensation determination. g) The district s collective bargaining agreements do not include provisions contrary to prohibited subjects as outlined in section 15(3) of 1947 PA 336, MCL h) The district implements a comprehensive guidance and counseling program. i) The district offers opportunities to complete 1 credit worth of non-english language learning experiences.

17 2. The board of education of (NAME OF SCHOOL DISTRICT) authorizes and directs its secretary to file this resolution with the State Aid and School Finance Office of the Michigan Department of Education. 3. All resolutions and parts of resolutions insofar as they conflict with the provisions of this resolution are hereby rescinded. Resolved this day of, 20. Roll Call Vote: Passed: Failed: Board Representative Name Board Representative Signature Please a copy of the signed resolution to John A. Hayner at haynerj1@michigan.gov

18 MPSERS Section 147c Frequently Asked Questions Last Updated 09/15/14 Question 1) Are districts able to charge federal grants the full retirement rate and keep all the 147c revenue in the general fund? Answer 1) All payroll (no matter how funded) will be charged the district s retirement rate which will be a combination of the DB Contribution Total, the actual district MPSERS UAAL Stabilization Rate and the actual district One Time MPSERS Liability Prepayment Rate. The Section 147c and Section 147d funds will provide a supplementary revenue source for the districts that will cover a portion of the Total Rate Charged. The Section 147c revenue will be distributed to districts based on prior year salaries reported to ORS. The total amount of Section 147c funds distributed statewide stabilizes the UAAL rate to the 20.96% on a statewide basis, not on an employee/district basis. When the district pays the Rate Charged on Reported Payroll initially it may be interpreted that it is paying the Total Rate Charged for the federal grant expenditures immediately with any residual amount due to ORS and remaining on the balance sheet attributable to local and state grants paid from the Section 147c and 147d funds. To reiterate -Using prior year salaries as a base is just a means to distribute the Section 147c and 147d funds. The Section 147c and 147d funds are simply an appropriation to help stabilize the statewide UAAL. As indicated in the MDE Guidance, beginning in fiscal year districts will record the Total Rate Charged to all payroll including grant funded payroll, pay ORS the DB Rate Charged on Reported Payroll and set up a liability account for the Stabilization Rate for budget purposes. The state will calculate and distribute each district s share of the Section 147c and 147d annual appropriation. The funds will be distributed in the Monthly State Aid payments. ORS will bill the district for the exact same amount as the district s 147c and 147d current year appropriation. The district will zero out any liability in excess of the 147c and 147d allocation at year end. (See question 7 and 8) Here is an excerpt from the MDE attorney regarding this issue:.the key is that the unfunded liability rate is and will continue to be charged uniformly across all employees and is not affected by this subsequent funding. Accordingly the situation is that the pension contribution for federally paid employees will be charged to federal funds at the same rate the contribution for non federally paid employees will be charged to nonfederal funds. The only effect of this state appropriation will be that more of the non federal contribution will be from state funds rather than local funds. That is not a concern as an audit would just look at whether the federal charges are comparable in rate to the charges paid with non federal funds.this comparison would not distinguish between state funds and local funds. It is not relevant whether the non federal funds are state or local. Question 2) When do districts remit the amount over and above Rate Charged on Reported Payroll to ORS? Answer 2) Beginning in there will be a mismatch between Section 147c revenue and the liability established as districts record the payrolls using the Total Rate Charged. As indicated in the MDE guidance, district administrators should work with the school district auditors to determine the adjustment needed at year end. We would anticipate that at year end the district will have a retirement liability that includes the retirement benefits earned prior to June 30 th but not paid until July or August, along with the amount of Section 147c and 147d that will be paid to ORS during July and August. Question 3) For which fiscal year will the funds received in the July and August 2015 State Aid payments be recorded? Answer 3) Funds received under Section 147c and 147d in July and August 2015 will be considered State Aid Revenue recorded as Major Class Code 312-State Restricted Revenue.

19 Page 2 MPSERS Frequently Asked Questions 09/15/2014 Question 4) When will districts remit the amount over and above Rate Charged on Reported Payroll to ORS? Answer 4) For wages/salaries earned during fiscal year and following, districts should be recording an accounts payable for the entire Total Rate Charged as payroll is recorded. The districts will remit to ORS the Rate Charged on Reported Payroll on the normal payroll cycle. The amount remaining in the accounts payable (the district s estimate of its share of the Stabilization Rate ) will be liquidated as ORS monthly bills the district. Districts should not remit the funds until the bill from ORS is received. The bill from ORS will be the exact amount reported as Section 147c and 147d on that month s State Aid Status report. Question 5) May we record Section 147c and 147d expenditures as one total? Answer 5) There is no need to record any expenditures using the MPSERS grant code. As indicated in the guidance, the district should charge a uniform UAAL rate across all ORS reported salaries by class no matter how they are funded. Question 6) When may I expect to see the first Section 147c and 147d funds in my State School Aid payment? Answer 6) We anticipate that the first section 147c and 147d funds will be included in the November 2014 State Aid payment. Question 7) What will the year end accrual look like retirement liabilities? Answer 7) 1) DB/DC Contribution Rate multiplied by the 26 pay contracts payable obligation (out of pocket. This represents the actual cash outflow from district funds for the MPSERS obligation on current payroll amounts.) 2) June MPSERS obligation paid in July (some pay this on June 30 th. In that situation there would be no liability for the June obligations at year end.) 3) MPSERS UAAL Rate Stabilization and One Time MPSERS Liability Prepayment for the amounts to be received in July and August State Aid. Question 8) After analyzing my year end accrual as stated in 7) above, I still have amounts left over in the liability account. What am I supposed to do?!! Answer 8) Any remaining amount left in the liability account beyond what SHOULD be there (see Question 7) should be removed by either crediting or debiting the liability account. The other side of the entry (debit or credit), should be spread amongst your retirement expenditure accounts. Many districts are choosing to spread this adjustment to major function codes versus every single line item. Important things to consider relative to "clearing" out extra amounts in the liability account: 1. Make adjustments during the year to avoid large surprises at year end 2. MAKE sure your budget amendments appropriately reflect the clearing out of this account as it will adjust expenditures.

20 RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF EDUCATION LANSING MICHAEL P. FLANAGAN STATE SUPERINTENDENT July 24, 2014 MEMORANDUM TO: FROM: Local and Intermediate School District Superintendents and Public School Academy Directors Kyle L. Guerrant, Deputy Superintendent SUBJECT: Guidance on Budget Transparency (Section 18) The Michigan Department of Education has revised the Budget Transparency guidance to include changes made to the legislation under PA 196 of Additional changes have also been made to resolve some reporting issues. Below is a summary of the changes made to the guidance. The updated guidance may be found on our website by clicking here. Legislative Changes All budgets and subsequent amendments must be posted to the transparency page within 15 days of board adoption. There are three new data elements that must be reported on the transparency page. Please see our guidance for additional details on these data elements. o The most recent state approved deficit elimination plan or enhanced deficit elimination plan must be posted. o Information on all credit cards maintained by the district as district credit cards must be reported. o Information on out-of-state travel by district administration must be reported. General Guidance Updates Expenditure Pie Charts: If you submit an Educational Service Provider file, additional expenditure pie charts will be generated and must be posted. These new pie charts will be accessed through the Financial Information Database, similar to the existing pie charts. Health Care Plans: In previous years, schools could choose to post the plan summary documents or provide a link to the health care provider s website. Providing a link to the health care provider s website will no longer be an STATE BOARD OF EDUCATION JOHN C. AUSTIN PRESIDENT CASANDRA E. ULBRICH VICE PRESIDENT DANIEL VARNER SECRETARY RICHARD ZEILE TREASURER MICHELLE FECTEAU NASBE DELEGATE LUPE RAMOS-MONTIGNY KATHLEEN N. STRAUS EILEEN LAPPIN WEISER 608 WEST ALLEGAN STREET P.O. BOX LANSING, MICHIGAN (517)

21 Page 2 July 24, 2014 option. A copy of all plan summary documents must now be posted on the transparency page. Employee Compensation Information: The superintendent s information must be disclosed, regardless of salary amount. For schools that do not have a superintendent, information for the top administrator listed in the Educational Entity Master must be disclosed. In addition to the above, salary information must also be disclosed for all other employees whose salary exceeds $100,000 in Medicare wages. Additional Reminders Each data element found in the legislation must be listed on your transparency page. If you do not have information to post for a data element, please write a line stating you do not have any applicable information to provide. Examples may be found in our guidance template. Attachment A of the guidance is a template that should be used when designing your budget transparency web page. This is the form and manner prescribed by the Department. Attachment B of the guidance contains document examples of the data elements. Again, this is the form and manner prescribed by the Department. If you use the budget transparency tools provided by Munetrix or Eidex, you do not have to maintain a separate transparency page on your school website. The transparency icon on your Main Home Page can link directly to your Munetrix or Eidex page, where all the required data elements should be available. For questions pertaining to budget transparency, please contact Chad Urchike at Urchikec1@michigan.gov or cc: Michigan Education Alliance

22 MICHIGAN DEPARTMENT OF EDUCATION GUIDANCE FOR BUDGET AND SALARY/COMPENSATION TRANSPARENCY REPORTING Revised July 2014 Below are the statutory requirements, with changes/additions for in bold print. MCL Subsections 2 and 3 (2) 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 benefit costs. (D) All other personnel costs. (ii) A chart of all district expenditures, broken into the following subcategories: (A) Instruction. (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. (ii) 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. (iii) The audit report of the audit conducted under subsection (4) for the most recent fiscal year for which it is available. (iv) Bids required under section 5 of the public employee health benefits act, 2007 PA 106, MCL (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, (NOTE: THE TOTAL COMPENSATION PACKAGE MUST BE FULLY DISCLOSED). (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 (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, 1

23 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 by the school administrator of the district that is fully or partially paid for by the district and the details of each of those instances 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). 2

24 The intent of this Budget and Salary/Compensation Transparency guidance is to: Provide the required form and manner for the data to be reported Clarify the timeline for reporting the data Clarify the titles, headings, and relevant data to be included in the reports For statewide consistency and public visibility, schools must use the icon badge developed by the Department. The icon must be positioned so it is immediately viewable after your Main Home Page has loaded. The size of the icon must measure at least 150 x 150 pixels. Please visit our website ( to download the icon. Michigan law requires all schools to publish the following data through a link on their Main Home Page. If your school does not have a website, you must either develop one or work with your intermediate school district to report the information on the ISD website. a) Fiscal Year 20xx-20xx Board Approved Budget: The current year board approved budget, and subsequent revisions, should be posted under this heading. Budgets and amendments should meet the minimum level of detail as defined in Section IV of the Michigan Public School Accounting Manual, including beginning and ending fund balances. Budgets and subsequent amendments must be posted within 15 days of board adoption. bi) Personnel Expenditures: This pie chart includes data that have already been collected and submitted to the Department via the Financial Information Database (FID). If you submit an Educational Service Provider (ESP) file, an additional chart will be generated and must also be posted. The pie chart should be updated within 30 days of your FID submission, no later than December 15th. The FID application includes a reporting option to create the pie chart. Guidance for obtaining the report is available through the Center for Educational Performance and Information (CEPI) FID User Guide. The pie chart contains previous year FID data broken into the following subcategories as defined in the Michigan Public School Accounting Manual: 1. Salaries (Object Code 1xxx) 2. Employee Insurance Benefits (Object Code 21xx) 3. FICA/Retirement/Unemployment/Workers Compensation (Object Code 28xx) 4. Other Employee Benefits (Object Codes 22xx, 23xx, 24xx, 29xx) bii) Current Operating Expenditures: This pie chart includes data that have already been collected and submitted to the Department via the FID. If you submit an ESP file, an additional chart will be generated and must also be posted. The pie chart should be updated within 30 days of your FID submission, no later than December 15th. The FID application includes a reporting option to create the pie chart. Guidance for obtaining the report is available through the CEPI FID User Guide. The pie chart contains previous year FID data broken into the following subcategories as defined in the Michigan Public School Accounting Manual: 1. Classroom Instruction (Function 1xx) 2. Pupil and Instructional Staff Support (Functions 21x and 22x) 3. Business and Administration (Functions 23x, 24x, 25x, and 28x) 4. Operations, Maintenance, and Facilities (Functions 26x and 45x) 3

25 5. Transportation (Function 27x) 6. Other Support (Function 29x) ci) Current Bargaining Agreements: Please provide a copy of the current bargaining agreement for each bargaining unit. This item should be updated within 30 days of any changes made to the agreement. cii) Employer Sponsored Health Care Plans: Please provide a copy of the plan summary document detailing the current terms of all employee medical, dental, vision, disability, long-term care, or any other type of employee benefits that would constitute health care services offered to a bargaining unit or individual employee. This item should be updated within 30 days of any changes made to the health care plans. ciii) Audited Financial Statements: Please provide a copy of the audited financial statement reports for the most recently completed fiscal year. Alternatively, you may choose to provide a link to the Department s Office of Audit website. This item should be updated within 30 days of audit submission, no later than December 15th. civ) Medical Benefit Plan Bids: Please provide a copy of the 4 or more latest bids solicited from different carriers every 3 years when renewing or continuing medical benefit plans, as required in MCL d) Employee Compensation Information: Please provide a report of the total salary and a description and cost of each and every fringe benefit included in the compensation package for the school superintendent or Public School Academy equivalent. For schools that do not have a superintendent, this information must be disclosed for the top administrator listed in the Educational Entity Master. In addition to the above, this information must also be disclosed for all other employees whose salary exceeds $100,000. Salary will be defined as Medicare wages on the employee s most current W2. This data must be all inclusive and should be data from the most recently completed calendar year for which they are available. This item should be updated within 30 days of the W2 issuance, no later than March 1st. e) District Paid Association Dues: Please provide a report that includes the annual amount paid by the school for association dues on behalf of the school or its staff. The report should include a listing of dues paid to each individual association at both the federal and state levels. This report should be updated within 30 days of your FID submission, no later than December 15th. f) District Paid Lobbying Costs: Please provide a report that includes the annual amount the school paid for lobbying or lobbying services, as defined in MCL This report should be updated within 30 days of your FID submission, no later than December 15th. g) Approved Deficit Elimination Plan: Please provide a copy of the most recent state approved deficit elimination plan. The entire plan (complete workbook) must be provided. This item should be updated within 30 days of the most recent state approved plan. h) District Credit Card Information: Please provide a report that includes the type, credit limit, authorized individual(s), authorized dollar limit(s), and last four digits of all credit cards maintained by the district as district credit cards. This report should be updated within 4

26 30 days any changes made to a district credit card. The first time this report must be available is December 15, i) District Paid Out-of-State Travel Information: Please provide a report that details the costs incurred for each instance of out-of-state travel by a district administrator. MCL defines a public school administrator as a superintendent, assistant superintendent, chief business official, principal, or assistant principal employed by a school district, intermediate school district, or public school academy. The report should also, at a minimum, include the identification of each individual on the trip, the destination, and purpose of the trip. This report should be updated within 30 days of your FID submission, no later than December 15th. The first time this report must be available is December 15, To be in compliance with this law, all data elements defined in the statute must be available through a link on your Main Home Page in the form, manner, and time frame defined in this guidance. The font size and style for this reporting must be consistent with other documents on your website. Although not required, you may provide information for previous fiscal years. If you choose to do so, we encourage you to create a separate link under the appropriate heading. If you use the budget transparency tools provided by Munetrix or Eidex, you do not have to maintain a separate transparency page on your school website. The transparency icon on your Main Home Page can link directly to your Munetrix or Eidex page, where all the required data elements should be available. Attachment A is a template indicating how your Budget Transparency web page should look, including the sequence, headings, links, and narratives for the data elements. Attachment B includes some examples of the reports required by the data elements. 5

27 Attachment A Budget and Salary/Compensation Transparency Reporting Fiscal Year 20xx-20xx Budget Projection (only required if meeting Best Practice requirement (e)) 20xx-20xx Budget Projection Fiscal Year 20xx-20xx Board Approved Budget 20xx-20xx Board Approved Budget 20xx-20xx Amended Budget Personnel Expenditures 20xx-20xx Personnel Expenditures Current Operating Expenditures 20xx-20xx Operating Expenditures Current Bargaining Agreements 20xx-20xx Teacher Collective Bargaining Agreement 20xx-20xx Secretarial Collective Bargaining Agreement 20xx-20xx Transportation Collective Bargaining Agreement 20xx-20xx Administration employees have no Collective Bargaining Agreement Because our staff is hired through a third party vendor, there were no bargaining agreements for 20xx-20xx Employer Sponsored Health Care Plans 20xx-20xx Teachers Administration Paraprofessional Transportation Medical MESSA Choices II MESSA Choices I Flexible Blue N/A Life MESSA Life Ins MESSA Life Ins Met Life Ins N/A Dental Delta Dental Delta Dental N/A N/A Vision BCBS Vision I BCBS Vision II N/A N/A Because our staff is hired through a third party vendor, we did not sponsor health care plans for 20xx-20xx Audited Financial Statements 20xx-20xx Audited Financial Report MDE Office of Audit Website Medical Benefit Plan Bids 20xx-20xx Teacher Benefit Plan Bids o Medical Life Dental Vision 20xx-20xx Administration Benefit Plan Bids o Medical Life Dental Vision 6

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