Frankfort Budget and Salary/Compensation Transparency Reporting

Reporting Date: 03/12/2024

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.

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 1st Amended Budget               2023-24 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

Certified Staff

2024 Health Renewal

Support Staff

Benefits Quote/ Health Renewal

  Link to  2023 Audit Report


Public Act 152 hard cap limitations have
been implemented for all benefit plans


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

Two-way Communication Report

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