Frankfort Budget and Salary/Compensation Transparency Reporting
Reporting Date: 06/10/2024
Section 18 (2) of the Public Act 94 of 1979, The State School Aid Act, has been amended, which 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 to our community on how we utilize the resources that are provided to us.
Information Required To Be Posted
The following information is required to be posted on our website:
1. The annual operating budget and subsequent budget revisions.
2. Using data that has already been collected and submitted to the Michigan Department of Education (MDE), a summary of district or intermediate district expenditures for the most recent fiscal year for which they are available, expressed in the following two (2) pie charts which were provided for the general fund of the district or intermediate district by the Center for Educational Performance and Information (CEPI):
(a) A chart of personnel expenditures broken down into the following subcategories:
(1) Salaries and Wages
(2) Employee benefit costs, including, but not limited to, medical, dental, vision, life, and disability.
(3) Retirement benefits costs
(4) All other personnel costs
(b) A chart of all district expenditures, broken into the following subcategories:
(1) Instruction
(2) Support Services
(3) Business and administration
(4) Operations and Maintenance
3. Links to all of the following:
(a) The current collective bargaining agreement for each bargaining unit
(b) Each health care benefits plan, including, but not limited to, medical, dental, vision, disability, 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 conducted for the most recent fiscal year for which it is available.
Section 1:
Annual Operating Budget and Subsequent Revisions
| 2023-24 Final Budget | 2024-25 Original Budget |
| General Fund | General Fund |
Section 2a and 2b:
Summary of Expenditures Expressed in Pie Charts
| Fiscal Year 2022-23 | Fiscal Year 2022-23 |
| Personnel Expenditures | District Expenditures |
Section 3a, 3b, and 3c:
Listing of the Collective Bargaining Agreements, Health Care Plans and Audit Report
| Current Collective Bargaining Agreements | Health Care Benefits Plan |
| Support Staff | |
| Link to 2023 Audit Report | |
Public Act 152 hard cap limitations have |
Section 4:
Salary and Benefit Description of Superintendent and Employees with Salary Exceeding $100,000
| Link to List of Qualifying Employees |
Section 5:
Annual Amount spent on Dues Paid to Associations
| Link to List of Qualifying Expenditures |
Section 6:
Annual Amount Spent on Lobbying or Lobbying Services
| District did not spend funds on lobbying or lobbying services |
Section 7:
Deficit Elimination Plan
| The District has not incurred a deficit |
Section 8:
District Credit Card Information
| District Credit Card Information |
Section 9:
Out-of-State Travel Information
| The General Fund has not paid for Out-of-State Travel for Administrators |
Section 10:
Procurement of Supplies, Materials, and Equipment
| Policy 6320 |
Section 11:
Categories of Reimbursable Expenses
| Policy 3440, 4440 |
Section 12:
Statement of Expenses Incurred by Board Members and Employees
| Employee and Board Member Reimbursements. |
Section 13:
Michigan Education Evaluation Postings and Assurances: Teachers/Administrators
Section 14:
Extended Covid-19 Learning Plan
Extended Covid-19 Learning Plan Goal Reporting
Extended Learning Plan Training Documentation
Extended Covid-19 Learning Plan Reconfirmation December
Extended Covid-19 Learning Plan Reconfirmation January
Extended Covid-19 Learning Plan Reconfirmation February
Extended Covid-19 Learning Plan Reconfirmation March
Extended Covid-19 Learning Plan Goal Reporting 2022
Extended COVID-19 Learning Plan Goal Reporting 2023