CHIPPEWA VALLEY SCHOOLS (50080)
PERSONNEL & OPERATING EXPENDITURES: ONE YEAR LATER
Dear Readers,
Sometimes the most interesting thing in a financial report is what didn't happen.
Lady Budgetdown compared Chippewa Valley Schools' standardized Michigan FID Personnel and Operating Expenditure reports for FY 2023-24 and FY 2024-25.
Same district.
Same General Fund.
Same standardized reporting methodology.
And overall? Spending was remarkably stable.
THE BIG PICTURE
Total General Fund expenditures:
2023-24: $210.60 million
2024-25: $211.49 million
Change: +$888,276 - just +0.42%.
So while individual categories moved around, total General Fund spending increased by less than one-half of one percent.
PERSONNEL
Personnel remains, by far, the largest piece of the General Fund.
Total Personnel Expenditures
2023-24: $176.27 million - 83.70%
2024-25: $177.83 million - 84.08%
Change: +$1.56 million / +0.88%
But what's happening inside that number is more interesting.
Salaries (1xxx)
$102.50M → $106.24M
+$3.74M / +3.65%
Employee Insurance (21xx)
$15.00M → $15.34M
+$331K / +2.20%
FICA / Retirement / Unemployment / Workers' Compensation (28xx)
$55.59M → $53.01M
−$2.58M / −4.64%
Other Personnel (22xx–24xx, 29xx)
$3.18M → $3.25M
+$67K / +2.11%
So salaries increased by nearly $3.74 million, while total personnel spending increased only about $1.56 million.
Why?
Because the combined 28xx category declined by approximately $2.58 million, offsetting a substantial portion of the salary increase.
One important footnote: 28xx includes retirement-related costs, and Michigan's MPSERS/147c funding and accounting changes can materially affect these figures. A decline in this category should not automatically be interpreted as employees receiving fewer benefits.
WHAT ABOUT INSTRUCTION?
The standardized Operating Expenditure reports show:
Instruction
2023-24: $128.92 million - 61.21%
2024-25: $129.44 million - 61.20%
Change: +$525K / +0.41%
Instructional spending increased slightly in dollars.
Its share of total General Fund spending was essentially unchanged:
61.21% → 61.20%.
That's about as flat as it gets.
OTHER OPERATING CATEGORIES
There were some larger percentage movements in smaller categories.
Instructional Staff Support
+$533K / +6.6%
General Administration
+$92K / +7.9%
Business Services
+$173K / +6.6%
Pupil Support
+$293K / +1.4%
Operations & Maintenance
+$59K / +0.4%
Transportation
−$221K / −3.5%
A 7.9% increase can sound dramatic until you look at the dollars.
General Administration increased approximately $92,000 in a General Fund exceeding $211 million. Context matters.
ONE CATEGORY WORTH WATCHING
Professional & Technical Purchased Services (31xx) increased:
$7.71M → $8.50M
That's approximately:
+$793,000 / +10.3%.
That doesn't establish anything improper.
But purchased professional and technical services are exactly the type of expenditure Lady Budgetdown likes to keep an eye on over time.
Not because every increase is suspicious. Because trends are easier to understand when someone actually tracks them.
THE BOTTOM LINE
Between FY 2023-24 and FY 2024-25:
Total General Fund spending: +0.42%
Total personnel spending: +0.88%
Salaries: +3.65%
Instruction spending: +0.41%
Personnel share: 83.70% → 84.08%
Instruction share: 61.21% → 61.20%
There isn't a dramatic spending explosion hiding in these two reports.
There isn't a dramatic instructional cut either.
What the standardized state reports show is a largely stable General Fund with movement inside individual categories, particularly higher salaries, lower 28xx personnel costs, and an increase in professional and technical purchased services.
Sometimes the receipts uncover something extraordinary.
Sometimes they show something considerably less exciting:
The numbers moved, but the overall budget barely did.
Both findings deserve to be reported.
Sources:
Chippewa Valley Schools FY 2023-24 Personnel Expenditure Report
Chippewa Valley Schools FY 2024-25 Personnel Expenditure Report
Chippewa Valley Schools FY 2023-24 Operating Expenditure Report
Chippewa Valley Schools FY 2024-25 Operating Expenditure Report
Michigan Financial Information Database (FID) / CEPI standardized reporting
Data compiled and analyzed by Lady Budgetdown using publicly available records.
With receipts and respect.