A district or intermediate district shall adopt an annual budget in a manner that complies with the uniform budgeting and accounting act, 1968 PA 2, MCL 141.421 to 141.440a. Within 15 days after a board adopts its annual operating budget for the following school fiscal year, or after a board adopts a subsequent revision to that budget, the district shall make all of the following available through a link on its website homepage, or may make the information available through a link on its intermediate district's website homepage, in a form and manner prescribed by the department:

• The annual operating budget and subsequent budget revisions.
• Using data that have already been collected and submitted to the department, a summary of district expenditures for the most recent fiscal year for which they are available, expressed in the following 2 visual displays:
• A chart of personnel expenditures, broken into the following subcategories:
  • (A) Salaries and wages.
  • Employee benefit costs, including, but not limited to, medical, dental, vision, life, disability, and long-term care benefits.
  • Retirement benefit costs.
  • All other personnel costs.
• A chart of all district expenditures, broken into the following subcategories:
  • Instruction.
  • Support services.
  • Business and administration.
  • Operation and maintenance.
• Links to all of the following:
  • The current collective bargaining agreement for each bargaining unit.
  • Each health care benefits plan, including, but not limited to, medical, dental, vision, disability, long-term care, or any other type of benefits that would constitute health care services, offered to any bargaining unit or employee in the district.
  • The audit report of the audit conducted under subsection (4) for the most recent fiscal year for which it is available.
  • The bids required under section 5 of the public employees health benefit act, 2007 PA 106, MCL 124.75.
  • The district's written policy governing the procurement of supplies, materials, and equipment.
  • The district's written policy establishing specific categories of reimbursable expenses, as described in section 1254(2) of the revised school code, MCL 380.1254.
  • Either the district's accounts payable check register for the most recent school fiscal year or a statement of the total amount of expenses incurred by board members or employees of the district that were reimbursed by the district for the most recent school fiscal year.
• The total salary and a description and cost of each fringe benefit included in the compensation package for the superintendent of the district and for each employee of the district whose salary exceeds $100,000.00.