ISD Comparisons › Operating Reserves & Early Warning

Operating Reserves & Early Warning

Audited General Fund ending balances, operating reserves, and liquidity monitoring under MCL 380.1219 and MCL 380.1220 (FY 2025). Accounting Note: Total General Fund balance reflects total audited equity (Assets minus Liabilities under GASB 54), which includes funds Assigned for multi-year capital facility plans and contracts. Read GASB 54 classifications in the Glossary →

District Cohort:
Traditional LEAs 535 Charter Academies 286 All Schools 821
Default view shows traditional public school districts.
Total in Cohort
535
All reporting entities
Deficit (< 0%)
4
MCL 380.1220 DEP
Early Warning (< 5%)
12
MCL 380.1219 Review
Fiscal Watch (5–10%)
33
< 5 weeks cash buffer
MSBO Target (≥ 15%)
433
~60+ days cash buffer
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Operating Reserves & Early Warning (FY 2025)

Showing 4 of 535 districts (filtered by Deficit)
District & County Enrollment & Spend Fund 11 Balance Reserve & Buffer Statutory Status
Buchanan Community Schools
Code: 11310 • Berrien Co. (ISD 11)
1,559.0 pupils
Spend: $21.4M
$5.8M
General Operating
-363.81%
~-1328 days cash
Deficit (< 0%)
MCL 380.1219
Comstock Public Schools
Code: 39030 • Kalamazoo Co. (ISD 39)
2,015.7 pupils
Spend: $36.8M
$2.5M
General Operating
-51.63%
~-188 days cash
Deficit (< 0%)
MCL 380.1219
Van Dyke Public Schools
Code: 50220 • Macomb Co. (ISD 50)
2,090.0 pupils
Spend: $47.8M
-$4.9M
General Operating
-11.14%
~-41 days cash
Deficit (< 0%)
MCL 380.1219
Potterville Public Schools
Code: 23090 • Eaton Co. (ISD 23)
756.1 pupils
Spend: $12.6M
-$260K
General Operating
-2.13%
~-8 days cash
Deficit (< 0%)
MCL 380.1219
Source: Michigan Center for Educational Performance and Information (CEPI) Audited Financial Information Database (FID) and Michigan Department of Education (MDE) Bulletin 1014. Audited FY 2025. Statutory standards under MCL 380.1219 and MCL 380.1220.