Transparency Reporting

The Annual Budget and Salary/Compensation Transparency Reporting legislation is an opportunity for the West Branch-Rose City Area School District to share with the public information on how resources are utilized.

The legislation represents an amendment to the State School Aid Act (Public Act 94 of 1979) and requires each Michigan school district and intermediate school district to post the following budgetary information on its website.

The West Branch-Rose City Area School District budget is adopted by a publicly elected local board of education no later than June 30 of each year.  This budget is posted on the website within 30 days of adoption.  Any subsequent budget amendments are also posted within 30 days.    

Budget, Fiscal Year 2024-2025 Board Approved
2024-2025 Beginning General Fund & Food Service Budget
2024-2025 Beginning Fiduciary Fund Budget
2024-2025 Budget Amendment #1

Budget, Fiscal Year 2023-2024 Board Approved
PDF Document 2023-2024 Beginning General Fund & Food Service Budget
PDF Document 2023-2024 Beginning Fiduciary Fund Budget
PDF Document2023-2024 Budget Amendment #1
2023-2024 Budget Amendment #2 FINAL

 Budget, Fiscal Year 2022-2023 Board Approved
PDF Document2022-2023 Beginning General Fund & Food Service Budget
PDF Document2022-2023 Beginning Fiduciary Fund Budget
PDF Document2022-2023 Budget Amendment #1
PDF Document2022-2023 FINAL Budget Amendment #2

 Budget, Fiscal Year 2021-2022 Board Approved
PDF Document2021-2022 Beginning General Fund & Food Service Budget
PDF Document2021-2022 Beginning Fiduciary Fund Budget
PDF Document2021-22 Budget Amendment No. 1
PDF DocumentFinal 2021-2022 Budget Amendment #2

Because schools are a service industry, the largest share of every school's expenditures is salaries and benefits.  Operational expenditures include but are not limited to instructional resources, fuel, maintenance, and technology.

2022-2023 Operating Expenditures Report
PDF Document2021-2022 Operating Expenditures Report

2022-2023 Personnel Expenditures Report
PDF Document2021-2022 Personnel Expenditures Report

PDF DocumentWBRC-EA - Contract/Calendars/LOAS       

PDF DocumentUSW - Contract through 6/30/2026, LOA 4/24/25

This section includes information related to the health care plans adopted following negotiations with the labor unions.

PDF DocumentMESSA Health Insurance & Rates Administrators - Central Office Staff - Teachers 

PDF DocumentUnited Steel Workers (USW) Health Insurance - Support Staff 

Each year, West Branch-Rose City Area School District is required to hire an independent auditor to complete a comprehensive audit which evaluates and reports on the financial condition of the district.  The audit includes a thorough analysis of all business operations as well as a compliance review for the requirements of the many programs we operate.
 
2023-2024 Audit Report
PDF Document 2022-2023 Audit Report
PDF Document 2021-2022 Audit Report
PDF Document2020-2021 Audit Report

This section includes information related to bids required under Section 5 of the Public Employee Health Benefits Act, 2007 PA 106, MCL 124.75.  Bids must be solicited from four or more carriers (including one VEBA) for each employee group at least once every three years or whenever a change in health plan coverage is made.

          PDF DocumentMESSA Health Care Quote

          PDF DocumentDiebold Agency Health Care Quote

          PDF DocumentSET-SEG Health Care Quote

Dues and fees paid with district funds are limited to professional associations and student associations.  Membership in professional associations provide added opportunities, resources, continuing education, and professional development.  They also make it possible for our district to conduct business in more efficient ways.  Participation in student associations results in scholarship opportunities for students.  Employees pay employment association (labor union) dues directly to the labor unions.  These dues are not paid with district funds.       

PDF Document2021-2022 Fiscal Year Report of Dues Paid

This section will include compensation information for the Superintendent and any employee whose salary exceeds $100,000 annually.  For purposes of this reporting, salary is defined as Medicare wages for the fiscal year.  

PDF DocumentEmployee Compensation Information for 2021-2022 School Year