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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. Please click here for the elements required to be posted on our website.

Economic Factors and the Budget Development Process

Our elected officials and administration considered many factors when setting the School District’s operating budgets.  Two of the most important factors affecting the budget are the economic condition of the State of Michigan and our student count.  State law requires the District to amend the budget if actual District resources are not sufficient to fund original appropriations.  Since the District’s revenue is primarily dependent on state aid from the School Aid Fund and local property taxes, the actual revenue received by the District depends on the health of the District’s tax base and the State’s ability to collect revenue to fund its appropriations to school districts.  Under state law, the School District cannot levy additional property tax revenue for general operations.  The state foundation revenue is determined by multiplying the blended student count by the foundation allowance per pupil. 

In the recent past, the State of Michigan has issued several executive orders prorating and reducing, midyear, the State’s funding commitment to the District.  The School District’s recent budgetary history reflects how it has made every effort over the past decade to prepare for and excel programmatically while meeting the challenges of the state’s struggling economy.  Program cost reduction; elimination and avoidance in excess of $20.0 million have been enacted over that time.  It is the intention of the School District to provide premium programing within a balanced operating budget environment.

MI School Data is your window to a wealth of data on Michigan's public school education system. MI School Data provides views of Michigan education data to help make informed educational decisions, to help improve instruction and to enable school systems to prepare a higher percentage of students to succeed in rigorous high school courses, college and challenging careers. Over time MI School Data will be expanded to provide you with more data, more reports and more ways to access the information important to you. We invite you to learn more about Michigan's Schools through MISchoolData.org.

Board-Approved Budgets:

FY2018 Budget Presentation
FY2018 Budget Resolution

FY2018 Budget Summary

FY2017 Budget Presentation
FY2017 Budget Summary

FY2015-16 Budget Presentation
FY2015-16 Budget Summary
FY2015-16 Adopted Budget Resolution
2014-15 Budget Presentation
2014-15 Budget Summary
2014-15  Adopted Budget Resolution
2013-14 Budget
2013-14 Adopted Budget Resolution
2013-14 Budget Presentation
2012-13 Budget
2012-13 Budget Presentation
2011-12 Budget
2011-12 Budget Presentation
2000-11 Budget Reductions

Audited Financial Statements:

2014-15 Financial Report
2014-15 Federal Awards
2014-15 Audit Presentation

2013-14 Financial Report
2013-14 Federal Awards
2013-14 Audit Presentation

2012-13 Financial Report
2012-13 Federal Awards
2012-13 Audit Presentation

2011-12 Financial Report
2011-12 Federal Awards
2011-12 Audit Presentation


Board-Approved Budget Amendments:

FY2018 Budget Amendment #1 Resolution

FY2018 Executive Summary Amendment #1

FY2017 Executive Summary Amendment #2

FY2017 Executive Summary Amendment #2 Executed

FY2016 Executive Summary Amendment FINAL

FY2015-16 Budget Amendment #1 Summary
FY2015-16 Budget Amendment #1 Resolution
FY2014-15 Budget Amendment #2 Summary
FY2014-15 Budget Amendment #2

2014-15 Budget Amendment #1 Summary
2014-15 Budget Amendment #1 Resolution

2013-14 Budget Amendment #2 Summary
2013-14 Budget Amendment #2 Resolution
2013-14 Budget Amendement #1

2012-13 Budget Amendment #1
2012-13 Budget Amendment #2 Resolution
2012-13 Budget Amendment #2 Final Document

2011-12 Amendment #1
2011-12 Amendment #2
2011-12 Amendment #3

Other District Financial Information :

LOCS General Fund: 2006-16 Fund Balance History

FY18 School Debt & Capital Funding Overview



Personnel Expenditures

Current Operating Expenditures

Current Bargaining Agreements

Employer Sponsored Health Care Plans:

PA106 Bids

Health Plans AFSCME Services

Health Plans - District Administrators, LOEA and LOSA

Procurement Policy

Employee Compensation Information

District Paid Association Dues

District Purchasing Card Program Reporting

Board Member Expenses

Accounts Payable Check Register

Approved Deficit Elimination Plan

  • The District has not incurred a Fund deficit

District Lobbying Costs

  • Lake Orion Schools has no expenditures associated with lobbying cost.

District Paid Administrator Out-of-State Travel Costs

  • Lake Orion Schools has no expenditures related to "Administrator Out of State" travel costs.

Educator Evaluation Systems Postings and Assurances

* Also see: Cash Disbursements and Financial Reports