News & Insights

School District Audit Preparation: How to Prepare for an Audit in 2026

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For many school district finance teams, audit season doesn’t show up all at once.  It builds slowly.  A missing document here. A follow-up request that takes longer than expected. A reconciliation that gets pushed […]

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Improve District Financial Management with a Process Review

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Business Managers have plenty of tasks that keep them busy, and it seems like more are added each year. Between monitoring grants, managing staff, getting vendors paid, and putting out […]

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Simplifying Michigan School Finance: Navigating Complex Financial Management

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By Erica Metcalf Effective fiscal management is critical to the success of any school district, and Michigan schools face unique challenges in navigating the complexities of financial regulations, reporting requirements, […]

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2025 School Update: Section 147g MPSERS 3% Health Care Premium Subsidy

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Section 147g allocations have been based on prior year data and were included in districts’ February 2025 State School Aid payments.  Districts should begin reimbursing eligible employees with their actual, […]

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GASB 101 Calculation: Understanding Inflows, Outflows, and Compensated Absences

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GASB Statement No. 101, Compensated Absences, requires that liabilities for compensated absences be recognized for (1) leave that has not been used, and (2) leave that has been used but […]

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