As Michigan public schools prepare their 2024-2025 budgets, schools should be aware of the short-term borrowing options available to cover their projected operating cash-flow shortfalls....more
Michigan’s new Prevailing Wage for State Projects Act (the “Act”) became effective on February 13, 2024, and is substantially similar to a prior statutory prevailing wage requirement which was repealed in 2018.
The Act...more
Under the Michigan Revised School Code, a school district with voter approval may levy a sinking fund tax to pay for certain allowable capital improvement projects and purchases, which include the construction and renovation...more
As Michigan public schools navigate the preparation of their 2023-2024 budgets, we wanted to again provide you with a reminder of the short-term borrowing options available to cover projected operating cash-flow shortfalls....more
This practice guide discusses generally the Michigan sales tax obligations of Michigan public schools under the Michigan General Sales Tax Act, Act 167, Public Acts of Michigan, 1933, as amended (MCL §205.51 et.seq.) The Act...more
As Michigan public schools navigate the preparation of their 2021-2022 budgets, we wanted to again provide you with a reminder of the short-term borrowing options available to cover projected operating cash-flow shortfalls....more
Many Michigan Public School Academies (PSAs) experience periodic operating cash-flow shortfalls during a school year, which often make it necessary for these schools to borrow on a short-term basis to cover the shortfalls....more
School district board members, administrators and employees are required to abide by the Michigan Campaign Finance Act. The Act prohibits the contribution of public funds or resources to a campaign for a candidate or ballot...more
As anticipated, on April 2, 2020, Governor Whitmer issued Executive Order 2020-35 (the “Order”) regarding the provision of K-12 education in Michigan for the remainder of the 2019-20 school year. The 17-page order, in short,...more
Many Michigan school districts experience periodic operating cash-flow shortfalls during a school year, which often make it necessary for these schools to borrow on a short-term basis to cover the shortfalls. These shortfalls...more
With the July 1, 2019 implementation date fast approaching for the new GASB 84 accounting guidance for fiduciary activities, school districts in Michigan have been working through various issues which have arisen in the...more
On Friday, July 27, 2018, the Michigan Supreme Court upheld the authority of Michigan school districts to ban firearms on school property and at school functions. The Court held that while the Legislature has the power to...more
Flushing Community Schools recently finalized a public-private partnership (P3) project with solar power company Standard Solar Inc. This transaction, the first-of-its-kind for a public school in Michigan, is anticipated to...more
The U.S. House and Senate have approved the reconciled tax reform bill that was reported out of the House and Senate Conference Committee last week. The bill was passed on Dec. 20, 2017, and has been sent to the President for...more
The Michigan Senate passed HB 4388, which amends Section 1212 of the School Code to allow additional uses of sinking fund proceeds for sinking fund millage proposals authorized by the voters after the bill becomes effective....more