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 33 of 535 districts (filtered by Fiscal Watch)

District & County	Enrollment & Spend	Fund 11 Balance	Reserve & Buffer	Statutory Status
Armada Area Schools Code: 50050 • Macomb Co. (ISD 50)	1,706.4 pupils Spend: $26.4M	$1.7M General Operating	5.39% ~20 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Vanderbilt Area Schools Code: 69040 • Otsego Co. (ISD 16)	67.9 pupils Spend: $2.4M	$142K General Operating	5.82% ~21 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Vandercook Lake Public Schools Code: 38020 • Jackson Co. (ISD 38)	597.8 pupils Spend: $12.0M	$784K General Operating	5.83% ~21 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Ecorse Public Schools Code: 82250 • Wayne Co. (ISD 82)	1,152.1 pupils Spend: $19.9M	$1.4M General Operating	6.85% ~25 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Monroe Public Schools Code: 58010 • Monroe Co. (ISD 58)	4,452.8 pupils Spend: $73.6M	$5.7M Unassigned: $5.0M	6.97% ~25 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Pickford Public Schools Code: 17090 • Chippewa Co. (ISD 17)	425.1 pupils Spend: $7.0M	$491K Unassigned: $233K	7.0% ~26 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Ann Arbor Public Schools Code: 81010 • Washtenaw Co. (ISD 81)	16,696.5 pupils Spend: $302.1M	$21.6M General Operating	7.16% ~26 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Clawson Public Schools Code: 63270 • Oakland Co. (ISD 63)	1,213.1 pupils Spend: $20.5M	$1.5M General Operating	7.23% ~26 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Chassell Township School District Code: 31050 • Houghton Co. (ISD 31)	193.2 pupils Spend: $3.3M	$239K Unassigned: $152K	7.3% ~27 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Perry Public Schools Code: 78080 • Shiawassee Co. (ISD 78)	982.9 pupils Spend: $15.2M	$1.2M Unassigned: $597K	7.31% ~27 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Addison Community Schools Code: 46020 • Lenawee Co. (ISD 46)	680.7 pupils Spend: $10.1M	$771K Unassigned: $173K	7.41% ~27 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Redford Union Schools, District No. 1 Code: 82110 • Wayne Co. (ISD 82)	2,377.9 pupils Spend: $44.3M	$3.5M General Operating	7.8% ~28 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Tecumseh Public Schools Code: 46140 • Lenawee Co. (ISD 46)	2,396.2 pupils Spend: $34.8M	$2.9M General Operating	7.99% ~29 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Grandville Public Schools Code: 41130 • Kent Co. (ISD 41)	5,533.6 pupils Spend: $85.9M	$7.2M General Operating	8.21% ~30 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Whitmore Lake Public School District Code: 81140 • Washtenaw Co. (ISD 81)	687.5 pupils Spend: $14.5M	$1.2M General Operating	8.23% ~30 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Hanover-Horton School District Code: 38100 • Jackson Co. (ISD 38)	998.8 pupils Spend: $13.8M	$1.2M General Operating	8.46% ~31 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Adams Township School District Code: 31020 • Houghton Co. (ISD 31)	473.8 pupils Spend: $6.6M	$567K General Operating	8.6% ~31 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Bangor Public Schools (Van Buren) Code: 80020 • Van Buren Co. (ISD 80)	928.9 pupils Spend: $16.0M	$1.4M General Operating	8.69% ~32 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Greenville Public Schools Code: 59070 • Montcalm Co. (ISD 59)	3,378.5 pupils Spend: $54.2M	$4.7M General Operating	8.72% ~32 days cash	Fiscal Watch (5%–10%) MCL 380.1219
South Redford School District Code: 82140 • Wayne Co. (ISD 82)	3,790.3 pupils Spend: $58.9M	$5.5M General Operating	8.82% ~32 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Homer Community School District Code: 13080 • Calhoun Co. (ISD 13)	822.7 pupils Spend: $13.0M	$1.3M Unassigned: $1.0M	8.89% ~32 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Godwin Heights Public Schools Code: 41020 • Kent Co. (ISD 41)	1,926.8 pupils Spend: $36.8M	$3.3M General Operating	9.04% ~33 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Godfrey-Lee Public Schools Code: 41120 • Kent Co. (ISD 41)	1,639.1 pupils Spend: $33.0M	$3.3M Unassigned: $2.5M	9.05% ~33 days cash	Fiscal Watch (5%–10%) MCL 380.1219
East China School District Code: 74050 • St. Clair Co. (ISD 74)	3,425.1 pupils Spend: $52.6M	$4.9M General Operating	9.17% ~34 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Bay City School District Code: 09010 • Bay Co. (ISD 09)	5,923.6 pupils Spend: $93.4M	$9.5M Unassigned: $8.4M	9.24% ~34 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Grand Haven Area Public Schools Code: 70010 • Ottawa Co. (ISD 70)	5,200.2 pupils Spend: $92.2M	$9.4M Unassigned: $2.9M	9.34% ~34 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Dearborn City School District Code: 82030 • Wayne Co. (ISD 82)	19,165.1 pupils Spend: $364.8M	$34.1M $34.1M Assigned	9.35% ~34 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Lapeer Community Schools Code: 44010 • Lapeer Co. (ISD 44)	4,121.9 pupils Spend: $63.2M	$6.0M General Operating	9.56% ~35 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Romulus Community Schools Code: 82130 • Wayne Co. (ISD 82)	2,079.9 pupils Spend: $44.3M	$4.2M General Operating	9.56% ~35 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Lawrence Public Schools Code: 80130 • Van Buren Co. (ISD 80)	389.3 pupils Spend: $5.6M	$541K General Operating	9.58% ~35 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Tahquamenon Area Schools Code: 48040 • Luce Co. (ISD 17)	492.2 pupils Spend: $8.4M	$827K General Operating	9.77% ~36 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Milan Area Schools Code: 81100 • Washtenaw Co. (ISD 81)	1,814.9 pupils Spend: $33.3M	$3.5M Unassigned: $2.4M	9.92% ~36 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Wakefield-Marenisco School District Code: 27070 • Gogebic Co. (ISD 27)	235.6 pupils Spend: $4.4M	$435K General Operating	9.97% ~36 days cash	Fiscal Watch (5%–10%) 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.