Budget and salary compensation transparency reporting

About HWSD

Transparency Reports

Budget and salary/compensation transparency reporting for Harper Woods School District.

Budget & Salary/Compensation Transparency Reporting

Public reporting, in one place.

Section 18(2) of the Public Act 94 of 1979 requires each school district to post specific budget and financial information on its website. Every report below is provided in compliance with State of Michigan requirements.

Lobbying costs: Harper Woods School District has not paid lobbying costs during any fiscal year.

Board Approved Budgets

Annual budget resolutions adopted by the Board of Education.

Annual Education Report

Academic performance reporting for the district and each school.

Budget & Salary Transparency Reports

Operating and personnel expenditure reporting.

Budget Summaries by Fund

2025–26 budget revision and 2026–27 original budget.

General Fund
Food Service Fund
Student Activity Fund
Debt Service Fund
All four summaries (Excel)

Collective Bargaining Agreements

Accounts Payable Register

Employee Health Care Benefits

The district participates in MESSA; there are no health care bid opportunities to report.

Employee Compensation & Contracts

Audited Financial Statements

Travel, Credit Cards & Procurement

Educator Evaluation Systems

Academic Performance & Benchmark Assessments

23g MI Kids Back on Track

Budget Summaries by Fund

2025–26 budget revision and 2026–27 original budget.

Each summary compares 2024–25 actuals with the 2025–26 original and proposed final budgets and the proposed 2026–27 original budget. Amounts in dollars; negative amounts in parentheses.

Download all four summaries (Excel)

General Fund

General Fund budget summary
Item	2024–25Actual	2025–26Original Budget	2025–26Final Budget (Proposed)	2026–27Original Budget (Proposed)
Revenues
Local	2,276,838	2,096,500	2,033,500	2,033,500
State	38,067,014	40,593,515	43,100,075	41,246,889
Federal	2,313,956	2,457,175	2,037,884	2,037,884
Interdistrict	1,581,766	1,400,000	1,500,000	1,500,000
Total Revenues	44,239,574	46,547,190	48,671,459	46,818,273
Expenditures
Instruction
Basic Programs	21,354,590	22,974,534	20,598,482	21,798,482
Added Needs	6,940,582	7,840,333	7,637,002	7,787,551
Total Instruction	28,295,172	30,814,867	28,235,484	29,586,033
Support Services
Pupil	2,098,554	2,126,340	2,283,622	2,283,622
Instructional Staff	397,117	389,505	440,896	440,896
General Administration	996,403	974,850	1,020,200	1,020,200
School Administration	2,289,454	2,374,000	2,020,000	2,020,000
Business	1,340,006	1,413,025	1,521,025	1,521,025
Maintenance/Operations	6,545,116	7,294,468	7,228,884	7,463,884
Pupil Transportation	283,783	750,852	839,400	839,400
Central (HR/Tech)	390,094	460,065	428,198	428,198
Total Supporting Services	14,340,527	15,783,105	15,782,225	16,017,225
Athletics	510,261	548,300	526,300	526,300
Community Services	259,733	262,503	217,645	217,645
Debt Service	521,964	0	510,000	510,000
Capital Outlay	745,581	2,117,265	4,129,603	263,500
Total Expenditures	44,673,238	49,526,040	49,401,257	47,120,703
Revenues over Expenditures	(433,664)	(2,978,850)	(729,798)	(302,430)
Proceeds from notes/leases	0	—	—	—
Transfers In	2,055	—	52,916	52,916
Transfers Out	(23)	(35,427)	(48,016)	(48,016)
Net Change in Fund Balance	(431,632)	(3,014,277)	(724,898)	(297,530)
Beginning Fund Balance	9,370,705	8,939,073	8,939,073	8,214,175
Ending Fund Balance	8,939,073	5,924,796	8,214,175	7,916,645
Balance Percent of Revenues	20.2%	12.7%	16.9%	16.9%

Food Service Fund

Food Service Fund budget summary
Item	2024–25Actual	2025–26Original Budget	2025–26Final Budget (Proposed)	2026–27Original Budget (Proposed)
Revenues
Local	238,143	192,000	234,000	234,000
State	63,329	61,713	55,713	55,713
Federal	1,772,931	1,585,000	1,762,000	1,762,000
Total Revenues	2,074,403	1,838,713	2,051,713	2,051,713
Total Expenditures	1,958,764	1,956,756	2,427,438	2,081,438
Revenues over Expenditures	115,639	(118,043)	(375,725)	(29,725)
Transfers In/Out Net	(2,032)	15,096	(3,975)	(3,975)
Net Change in Fund Balance	113,607	(102,947)	(379,700)	(33,700)
Beginning Fund Balance	705,792	819,399	819,399	439,699
Ending Fund Balance	819,399	716,452	439,699	405,999

Student Activity Fund

Student Activity Fund budget summary
Item	2024–25Actual	2025–26Original Budget	2025–26Final Budget (Proposed)	2026–27Original Budget (Proposed)
Revenues
Local	141,317	106,475	106,475	106,475
Total Revenues	141,317	106,475	106,475	106,475
Total Expenditures	120,593	106,475	106,475	106,475
Revenues over Expenditures	20,724	0	0	0
Beginning Fund Balance	114,722	135,446	135,446	135,446
Ending Fund Balance	135,446	135,446	135,446	135,446

Debt Service Fund

Debt Service Fund budget summary
Item	2024–25Actual	2025–26Original Budget	2025–26Final Budget (Proposed)	2026–27Original Budget (Proposed)
Revenues
Local	2,233,558	2,040,000	2,195,000	2,195,000
Proceeds from bond loan fund	981,089	0	2,124,254	1,000,000
Total Revenues	3,214,647	2,040,000	4,319,254	3,195,000
Expenditures
Principal	2,960,000	3,010,000	3,010,000	3,010,000
Interest/Other	663,976	660,758	660,758	660,758
Total Expenditures	3,623,976	3,670,758	3,670,758	3,670,758
Revenues Over Expenditures	(409,329)	(1,630,758)	648,496	(475,758)
Beginning Fund Balance	2,132,519	1,723,190	1,723,190	2,371,686
Ending Fund Balance	1,723,190	92,432	2,371,686	1,895,928

Questions about a report?

Contact the Business Office.

Robert Brooks, Business Manager · 19851 Anita St, Harper Woods, MI 48225

Email Business Office 586-209-2400