The Michigan Legislature added language to the 2009-2010 State School Aid Act (MCL 388.1618(2)) which requires each Michigan public school district to make several financial reports available on its Web page. Two of these financial reports are in the form of pie charts, utilizing data collected in the most recently completed fiscal year Financial Information Database (FID) submission.

A snapshot of MAISD's 2009 FID submission on February 11, 2010 and calculated percentages are provided below.

 

Salary (1xxx)	$ 8,488,033.82	64.1%
Employee Insurance Benefits (21xx)	$ 2,495,477.90	18.9%
FICA/Retirement/Workers Compensation (28xx)	$ 2,105,152.31	15.9%
Other Personnel Expenditures (22xx, 23xx, 24xx, 29xx)	$ 147,865.50	1.1%
Total Personnel Expenditures	$ 13,236,529.53	100.0%
Professional and Technical Purchased Services (31xx)	$ 1,607,324.12

*This chart represents expenditures the district reported in funds 11 through 59 and functions 1xx through 2xx and 45x.

Many public school academies report personnel expenditures as purchased services rather than as salaries and benefits in the FID. Consequently, it was necessary to utilize educational service provider (ESP) data to determine the salary and benefits needed to complete the Personnel Expenditures report.

When applicable, data from the ESP file were used to populate the salary and benefit categories in this table. The Professional and Technical Purchased Services amount in this table represents the amount reported as Purchased Services in the expenditure file minus salary and benefit amounts in the ESP file.

Please note that the Purchased Services category is not used in the calculation of the percentage and, as such, will not appear as a slice in the chart.

 

Classroom Instruction (1xx, 293)	$ 5,751,610.72	33.6%
Pupil and Instructional Staff Support (21x, 22x)	$ 7,109,524.22	41.5%
Business and Administration (23x, 24x, 25x, 28x)	$ 1,575,192.68	9.2%
Operations, Maintenance and Facilities (26x, 45x)	$ 1,022,929.39	6.0%
Transportation (27x)	$ 1,630,312.48	9.5%
Other Support (291, 292, 294, 295, 297, 299)	$ 39,238.15	0.2%
Total Operating Expenditures	$ 17,128,807.64	100.0%

*This chart represents expenditures the district reported in Funds11 through 59 and object codes 1xxx through 5xxx, 7xxx and 82xx.