MI SB1353

Amends the State School Aid Act of 1979 to require school districts and intermediate districts to post budget information and expenditure summaries on their websites within 30 days of adopting annual operating budgets or revisions.

Requires districts to publish two pie charts showing personnel expenditures (salaries, benefits, retirement costs, and reimbursable expenses) and all district expenditures (instruction, support services, business/administration, operations/maintenance).

Mandates disclosure of collective bargaining agreements, health care benefit plans, audit reports, procurement policies, superintendent and high-earning employee compensation packages ($100,000+), association dues, and lobbying expenditures.

Requires annual financial audits by certified public accountants, with smaller districts (under 700 pupils with stable enrollment and low error rates) permitted biennial field audits; all audit reports must be filed by November 15 and made publicly available.

Requires districts offering online learning to submit detailed per-pupil cost reports by October 1, 2012; departments must issue a legislative report by December 31, 2012 comparing costs with national programs.