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

< 5 weeks cash buffer

MSBO Target (≥ 15%)

433

~60+ days cash buffer

Operating Reserves & Early Warning (FY 2025)

Showing 12 of 535 districts (filtered by Early Warning)

District & County	Enrollment & Spend	Fund 11 Balance	Reserve & Buffer	Statutory Status
Jefferson Schools (Monroe) Code: 58080 • Monroe Co. (ISD 58)	1,375.1 pupils Spend: $21.5M	$6.1M General Operating	0.0% ~0 days cash	Early Warning (< 5%) MCL 380.1219
Troy School District Code: 63150 • Oakland Co. (ISD 63)	12,255.9 pupils Spend: $193.6M	$33.7M General Operating	0.0% ~0 days cash	Early Warning (< 5%) MCL 380.1219
South Lake Schools Code: 50200 • Macomb Co. (ISD 50)	1,410.4 pupils Spend: $25.2M	$116K General Operating	0.08% ~0 days cash	Early Warning (< 5%) MCL 380.1219
Concord Community Schools Code: 38080 • Jackson Co. (ISD 38)	618.0 pupils Spend: $10.5M	$13K General Operating	0.09% ~0 days cash	Early Warning (< 5%) MCL 380.1219
Manchester Community Schools Code: 81080 • Washtenaw Co. (ISD 81)	678.9 pupils Spend: $11.8M	$977K General Operating	1.51% ~6 days cash	Early Warning (< 5%) MCL 380.1219
Hazel Park, School District of the City of Code: 63130 • Oakland Co. (ISD 63)	2,902.2 pupils Spend: $57.6M	$1.2M General Operating	2.15% ~8 days cash	Early Warning (< 5%) MCL 380.1219
Eau Claire Public Schools Code: 11250 • Berrien Co. (ISD 11)	590.6 pupils Spend: $9.5M	$1.4M Unassigned: $102K	2.69% ~10 days cash	Early Warning (< 5%) MCL 380.1219
Madison District Public Schools Code: 63140 • Oakland Co. (ISD 63)	939.7 pupils Spend: $18.8M	$511K General Operating	2.72% ~10 days cash	Early Warning (< 5%) MCL 380.1219
Akron-Fairgrove Schools Code: 79010 • Tuscola Co. (ISD 79)	363.1 pupils Spend: $5.6M	$215K General Operating	3.81% ~14 days cash	Early Warning (< 5%) MCL 380.1219
Oxford Community Schools Code: 63110 • Oakland Co. (ISD 63)	7,424.7 pupils Spend: $104.2M	$17.5M General Operating	4.53% ~16 days cash	Early Warning (< 5%) MCL 380.1219
Haslett Public Schools Code: 33060 • Ingham Co. (ISD 33)	2,594.9 pupils Spend: $39.2M	$2.4M Unassigned: $801K	4.65% ~17 days cash	Early Warning (< 5%) MCL 380.1219
Maple Valley Schools Code: 23065 • Eaton Co. (ISD 23)	868.7 pupils Spend: $14.3M	$674K General Operating	4.72% ~17 days cash	Early Warning (< 5%) 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.