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I. Certain ISD Expenditures  


Since in 2010-11, close to 98% of our budget was focused on direct services to districts, the remainder was used for indirect services and to administer ISD programs, services, resources, and maintain our facilities. Our administrative costs are similar to those of any nonprofit organization due to oversight requirements at the state and federal levels. We manage our administrative budget through attrition and careful budget planning, including board approval and annual third-party auditing.


MCL 380.620 (1)(h) requires that we report administrative costs, which are not defined under the Michigan public school accounting manual. For these costs to be consistent with those reported by other ISDs, we are reporting expenditures under the 230's (General Administration) and 240's (School Administration) function codes on the Financial Information Database (FID).


ISD legislation further requires posting of the amount and percentage of the total budget spent on public relations, surveys, polling, lobbying, and legal services. For the purpose of this report, Oakland Schools has used the following definitions for each (since they are not clear in the legislation):

  • Public relations: Those public relations activities that fall under Account Code 282: Activities concerned with direct promotion, advertising and marketing of Oakland Schools and its products and services.
  • Surveys: External surveys of the general public.
  • Polling: External polling of the general public.
  • Lobbying: Under Section 5(2) of the Act, lobbying is defined as "communicating directly with an official in the executive branch of state government or an official in the legislative branch of state government for the purpose of influencing legislative or administrative action." This information is reported regularly per requirements of the Michigan Registered Lobby Information.

    The lobbying activity we engage in is "Informing public officials of the impact of legislation on Oakland County Schools." Lobbying is a permitted activity overseen by state reporting requirements and Oakland Schools board policy. NOTE: The Director of Government and Community Services is a registered lobbyist who also oversees legal services, pupil accounting, truancy, school resource officer, and the office of safe schools.
  • Legal Services: Includes those legal services that fall under Account Code 3170 as defined in Publication 1022 and expenditures from the internal Legal Affairs Department plus 10% of the salaries and benefits of two staff from the Pupil Accounting Office who provide legal services directly to local school districts. 

Click here for the 2010-2011 Oakland Schools Annual Website Report on Certain ISD Expenditures (Public relations, surveys, polling, lobbying, and legal services).



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