Budget & Transparency Reporting

The following information is reported in compliance with the State School Aid Act, MCL 388.1618, and is presented in accordance with guidelines prepared by the Michigan Department of Education. Complete financial reports are also posted on our website. 

Budget Transparency Guidance(PDF, opens in new window)

A. FISCAL YEAR BUDGET RESOLUTION

The current year board-approved budget for Wayne RESA.

• 2026-27 Approved Budget
• 2025-26 Approved Budget
• 2024-25 Approved Budget
  d22(PDF, opens in new window)
  • 2024-25 Approved Budget Amendment(PDF, opens in new window)
    (PDF, opens in new window)

B. PERSONNEL AND OPERATING EXPENDITURES

Wayne RESA personnel expenditures for fiscal year 2025

• Personnel Expenditures(PDF, opens in new window)
• Operating Expenditures(PDF, opens in new window)

C. CURRENT BARGAINING AGREEMENTS

Ratified bargaining agreements for Wayne RESA staff, effective fiscal year 2025.

• WCSSF Local 4479(PDF, opens in new window)
• AFSCME Local 1882(PDF, opens in new window)

D. EMPLOYER SPONSORED HEALTH CARE PLANS

• BAAG & SBC BCN HMO HSA 2000.4000 – 2026-2027 PLAN YEAR(PDF, opens in new window)
• BAAG & SBC BCN HMO HSA 2500.5000 – 2026-2027 PLAN YEAR(PDF, opens in new window)
• BAAG & SBC BCBS SB PPO HSA 3500.7000 – 2026-2027 PLAN YEAR(PDF, opens in new window)
• ADN Dental Summary(PDF, opens in new window)
• Life Insurance Master Policy Updates - 2025(PDF, opens in new window)
• Life Insurance Master Policies(PDF, opens in new window)
• Vision Summary(PDF, opens in new window)

E. AUDITED FINANCIAL STATEMENTS

• Federal Awards Supplemental Information June 30, 2025(PDF, opens in new window)
• Financial Report with Supplemental Information June 30, 2025(PDF, opens in new window)
• Financial Report with Supplemental Information June 30, 2024(PDF, opens in new window)
• Federal Awards Supplemental Information June 30, 2024(PDF, opens in new window)
• Financial Report with Supplemental Information June 30, 2023(PDF, opens in new window)
• Federal Awards Supplemental Information June 30, 2023(PDF, opens in new window)

F. PROCUREMENT POLICY

• 4003 - Purchasing
• 4003-AR - Purchasing

G. EXPENSE REIMBURSEMENT POLICY

• 3005 - Other Matters of Employment
• 3005-AR - Other Matters of Employment
• 4010 - Wayne RESA Credit Cards
• 4010-AR - Compliance Audits

H. ACCOUNTS PAYABLE CHECK REGISTER

• 2022-2023 Accounts Payable Check Register
• (PDF, opens in new window)2023-2024 Accounts Payable Check Register
• 2024-2025 Accounts Payable Check Register

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