Dearest Readers,
It appears Lady Budgetdown has made her way into the conversations of Michigan's school finance officials.
Yesterday, Scott Sawyer, Associate Superintendent of Finance and Grants for Bay City Public Schools, sent a message to fellow school business officials discussing Lady Budgetdown, financial transparency, and the importance of accurate financial reporting.
He even included an analogy about wrestling with pigs in the mud. 🐷
My goodness. Lady B had no idea she was such a barnyard concern.
But since Mr. Sawyer brought up financial accuracy and transparency, perhaps we should take a peek at a few audit reports. 📜
🔎 FIRST STOP: SAGINAW ISD
Before arriving at Bay City Public Schools, Mr. Sawyer held senior leadership positions at Saginaw ISD, including positions with financial responsibilities.
And what do the audits tell us?
Saginaw ISD carried a recurring budget-compliance finding for SEVEN consecutive fiscal years, 2019 through 2025.
Seven. Consecutive. Years.
The finding was classified as a material weakness and material noncompliance.
Even more interesting?
Saginaw ISD's 2025 corrective action plan specifically named Scott Sawyer, Executive Director of Finance, and Tammy Cavendish, Director of Finance, as the individuals responsible for implementing corrective action.
Those are not Lady B's opinions.
Those are the district's own audit documents.
🔎 NEXT STOP: BAY CITY PUBLIC SCHOOLS
Now, to be fair, Mr. Sawyer arrived at Bay City in 2026, after the following audit periods.
But let's see what was waiting for him.
📌 2024 Audit:
• Financial reporting deficiencies requiring material auditor adjustments.
• Monthly financial statements and disbursement listings were not provided to the Board of Education.
• Auditors identified a material weakness in internal controls.
📌 2025 Audit:
• Financial reporting problems appeared AGAIN as a repeat finding.
• Auditors required significant adjustments to the General Fund and Capital Project Funds.
• The board oversight finding ALSO appeared again.
• Auditors reported that financial information was not provided to board members in a timely and accessible manner.
And the auditors specifically noted that the district lacked proper board oversight throughout the year.
Well, well, well. 🧐
So, to recap:
At Saginaw ISD, seven consecutive years of a recurring audit finding during a period that included Mr. Sawyer's financial leadership responsibilities.
At Bay City Public Schools, two consecutive audits documenting repeat financial reporting and board oversight deficiencies before his arrival.
And yesterday, Michigan school business officials received advice about financial transparency, accurate reporting, and Lady Budgetdown.
How delightfully awkward.
Now, Lady B isn't suggesting Mr. Sawyer personally caused these findings. Nor does an older audit establish whether corrective actions have since been completed.
But perhaps before worrying about Lady Budgetdown examining public records, it might be worth making sure the financial reporting and oversight issues documented at his current district have been fully addressed.
After all, Lady B isn't the one issuing audit findings.
Independent auditors are.
And as for wrestling with pigs in the mud? 🐷
Lady B prefers a clean desk, a fresh cup of tea, and seven years of audit reports.
Much less laundry.
With receipts and respect,
Lady Budgetdown 🎩
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