Budget and Salary/Compensation Transparency Reporting

C.O.O.R. Intermediate School District

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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, disability, and long term care benefits.
(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

  1. 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, 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
    (c) Bids solicited for Medical Benefit Plans
    (d)The audit report of the audit conducted for the most recent fiscal year for which it is      available.
    (e) The district's written policy governing procurement of supplies, materials, and equipment.
    (f) The district's written policy establishing specific categories of reimbursable expenses, as described in section 1254(2) of the revised school code, MCL 380.1254.
    (g) Either the district's accounts payable check register for the most recent school fiscal year, or a statement of the total amount of expenses incurred by board members or employees of the district for the most recent school fiscal year.
  2. The total salary and a description and cost of each fringe benefit included in the compensation package for the superintendent of the district or intermediate district and for each employee of the district whose salary exceeds $100,000
  3. The annual amount spent on dues paid to associations
  4. The annual amount spent on lobbying services
  5. Any deficit elimination plan or enhanced deficit elimination plan
  6. Identification of all credit cards maintained by the district
  7. 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.

Section 1 - Annual Operating Budget and Subsequent Revisions

Please contact the Superintendent's Office if you would like to review any older budgets.  



Section 2a and 2b - Summary of Expenditures - Expressed in Pie Charts

PDF DocumentFiscal Year 2015-16 Personnel Expenditures

PDF DocumentFiscal Year 2015-16 District Expenditures

Section 3 - Listing of the Collective Bargaining Agreements, Health Care Plans, Health Care Bids Solicited, and Audit Report

3a - Current Bargaining Agreements


3b- Employer Sponsored Health Care Plans


3d- Bids Solicited for Health Care Plans


PDF DocumentMost recent Healthcare Bids


3e- Procurement Policy

Current Policy


3f- Reimbursable Expenses

Reimbursable Expense Categories


3g- Accounts Payable Check Register

Accounts Payable Check Register 2015-16


3c- Audit Report


PDF DocumentComprehensive Annual Financial Report for Year Ending June 30, 2016

PDF DocumentComprehensive Annual Financial Report for Year Ending June 30, 2015

Section 4 - Salary and Benefit description of Superintendent and Employees with Salary Exceeding $100,000

PDF DocumentQualifying Employees 2015-16



Section 5 - Annual Amount Spent on Dues Paid to Associations

PDF Document2015-2016 Professional Association Dues



Section 6 - Annual Amount Spent on Lobbying or Lobbying Services

PDF Document2015-16 Lobbying Costs


Section 7- Approved Deficit Elimination Plan

Not applicable.

Section 8- District Credit Card Information

PDF Document2015-16

Section 9-District Paid Out-of-State Travel Information

PDF Document2015-16





COOR ISD Best Practices 


COOR District Dashboard



Freedom of Information Act (FOIA) Policy & Procedures

PDF Document Policy & Procedures

PDF DocumentFee Itemization Form

PDF DocumentProcedure Details


Educator Evaluation System - Postings & Assurances


Superintendent Evaluation Tool

Posting and Assurances- MASB 

Principal Evaluation Tool

Posting and Assurances- School Advance 

Teacher Evaluation Tool

Posting and Assurances- 5D+ 


Report Updated: 2/22/2017