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Dearest Hemlock readers,

A little community housekeeping from Lady B. 🪶

For those looking for an active place to talk about what is happening in Hemlock, the new Hemlock Uncensored Facebook group is up, running, and already quite lively.

The group is only a couple of weeks old, but it is quickly becoming a place where residents can share information, ask questions, discuss local issues, and yes, even disagree with one another.

And Lady B happens to think that last part is important.

A healthy community does not require everyone to have the same opinion.

You can support a bond. You can oppose a bond.

You can agree with the district. You can question the district.

You can agree with your neighbor on Monday and think they have completely lost the plot by Wednesday. 😂

Differing opinions are not the problem. Being unwilling to have the conversation is.

So, if you live in Hemlock, work there, have children in the district, pay taxes there, or simply care about what is happening in the community, consider joining Hemlock Uncensored.

It is new. It is active. And there appears to be plenty of room at the table for different perspectives.

Lady B is always happy to see another place where residents can talk, ask questions, share receipts, and make up their own minds.

🪶 Hemlock Uncensored:

https://www.facebook.com/share/g/18n3EwFcPZ/

With receipts, respect, and occasionally a difference of opinion,
Lady B 🪶

#Hemlock #HemlockMichigan #HemlockUncensored #CommunityConversation #LocalVoices #EveryVoiceMatters #LadyBudgetdown

How can the taxpayers get current accurate information when website is not being updated?

DEAREST READER, THERE IS A BUSINESS AROUND PUBLIC EDUCATION.

This morning, Lady B unexpectedly found herself mentioned on the Michigan School Business Officials listserv. So naturally, she followed the breadcrumb.

MSBO describes itself as Michigan's only statewide association devoted to "school business."

Its 2024-25 annual report lists 4,496 members, including 762 associate members, and says its members either work in school business management or provide services to the school industry.

And this is not a tiny organization.

In 2024-25, MSBO reported:

$5.78 MILLION in revenue
$10.74 MILLION in assets
$667,000 in dues
$2.5 MILLION from workshops and conferences
$2.15 MILLION from products and services

Then Lady B looked at who surrounds this organization.

Architects.
Construction companies.
Financial advisers.
Banks.
Law firms.
Accounting firms.
Insurance companies.
Technology companies.
Facilities companies.

And many of the same types of companies taxpayers repeatedly encounter when districts pursue bonds, millages, construction projects and major capital spending.

MSBO's own 2026 conference boasts the largest trade show of educational products and services in Michigan, with more than 450 companies exhibiting.

Public education is not a business. But there is unquestionably an enormous business built around public education.

And much of the money flowing through that ecosystem begins in the same place:

With taxpayers.

That doesn't make these companies or organizations improper.

But perhaps taxpayers should start paying considerably more attention to who is making money from public education, who is sitting at the same tables, and where the money ultimately goes.

Lady B certainly will.

With receipts and respect. 🪶

#LadyBudgetdown #WithReceiptsAndRespect #FollowTheMoney #PublicEducation #MichiganSchools #TaxpayerDollars #SchoolFinance #MSBO #TransparencyMatters #PublicAccountability

Dearest reader,

Apparently, examining public-school finances using public-school records may now be considered "anti-public education."

Katherine E. Ellison, PhD, a Hemlock Board of Education trustee who also serves as President of the Saginaw ISD Board of Education, recently had this to say about "a particular page":

"The numbers might come from publicly available documents, but the slant, is anti-public education and that hurts."

An interesting distinction.

She did not say the numbers were inaccurate.

She did not identify an incorrect figure.

She did not point to a document Lady B misrepresented.

Instead, the criticism appears to be that asking questions about those numbers is harmful to public education.

Lady B disagrees with that premise.

Supporting public education and scrutinizing how public money is spent are not mutually exclusive. In fact, one might argue they belong together.

Hemlock taxpayers are being asked to consider another $17.75 MILLION in debt while still carrying existing long-term obligations.

Saginaw ISD taxpayers are being asked to renew a special education millage while Lady B has been examining administrative growth, transfers between funds, audit findings, travel expenditures, and other financial decisions.

Dr. Ellison sits in a governance position at both organizations.

So perhaps the better question isn't whether Lady B is "anti-public education."

Perhaps the questions are:

Which number is wrong?
Which document is wrong?
Which calculation is wrong?

And if none of them are wrong, why is showing taxpayers the numbers harmful to public education?

Lady B is quite fond of public education.

She is also quite fond of public accountability.

Fortunately, those two things can occupy the same ledger.

With receipts and respect,
Lady Budgetdown

#LadyBudgetdown #WithReceiptsAndRespect #HemlockPublicSchools #SaginawISD #PublicEducation #PublicAccountability #Transparency #SchoolFinance #TaxpayerDollars #FollowTheMoney

Dearest reader,

Lady B has reached the final stop in the Clarkston Community Schools ledger.
The audit.

Or, more accurately, the latest audit we were able to review.
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Clarkston did not have a 2024-25 audit available in the records provided for this review.
So Lady B went to the most recent one available:
2023-24.
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And this time, there is no dramatic audit finding to report.

The district received an unmodified audit opinion.

No material weaknesses were reported.

No significant deficiencies were reported.

That matters.

Lady B points out problems when the auditors find them. She should be equally willing to tell readers when they do not.
�
That does not erase everything else we found while working through Clarkston's books.

Over the decade we reviewed:
Students increased 8.47%.
Teacher FTE decreased 0.34%.
Instructional aide FTE decreased 47.12%.
Central/District Administrator FTE increased 71.72%.
Average teacher salary increased only 5.08%, representing a 22.26% decline after inflation.

The current compensation disclosure showed 35 employees with base salaries of at least $100,000, carrying nearly $8 million in combined total compensation.

And the check register gave us legal expenses, consultants, association dues, travel and lodging, and more than $100,000 in
Apple purchases to examine.
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But none of that changes what the auditors reported.

For 2023-24, Lady B did not find a material weakness or significant deficiency to put in the red-ink column.

And that is precisely why we read the audit instead of assuming what it says.

When Clarkston's 2024-25 audit becomes available, there will be another page of the ledger to read.

Until then, this closes Lady B's five-step review of Clarkston Community Schools.

The receipts are on the table.

Readers may decide for themselves what they think of them.

With receipts and respect. 👑

#LadyBudgetdown #WithReceiptsAndRespect #ClarkstonCommunitySchools #ClarkstonSchools #ClarkstonMichigan #OaklandCounty #MichiganSchools #SchoolAudit #SchoolFinance #PublicEducation #TaxpayerDollars #SchoolAccountability #Transparency #FollowTheMoney

Dearest reader,

We have counted Clarkston Community Schools' students.
We have counted the staff.
We have looked at employee compensation.

Now Lady B has reached one of her favorite parts of the ledger.
The check register.
�
Let us begin with legal services.

Dickinson Wright PLLC: $55,635.50
Thrun Law Firm: $25,215.76
Total identified legal services:
$80,851.26
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Then there is consulting.

Pediatric Health Consultants: $435,289.39
Spectrum Behavioral Consulting: $30,387.50
Zava Global Partners LLC: $11,816.67
Secure Environment Consultants: $8,000.00
H2H Consulting / Kendra Corman: $7,500.00
Triple R Consultants: $4,800.00
Pediatric Health Consultants certainly earns a rather large line in this particular ledger.
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Next stop: travel and lodging.

Lady B identified $62,346.86 in hotel and resort charges in the 2024-25 check register.

Included in that total:
Amway Grand Plaza Hotel: $6,964.16

Again, the ledger tells us what was paid.

It does not necessarily tell us who traveled, why they traveled, how many people attended, or whether the expense was worthwhile.
Those are separate questions.
�
Clarkston also reported:
Association Dues: $65,079.54

And one technology vendor caught Lady B's attention:
Apple Computer Inc.: $101,479.28
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Two familiar names from other district ledgers were notably absent.
Lady B found no Apptegy payments in the 2024-25 check register.
She also found no Munitrex payments.

Sometimes what is not in the ledger is worth noting too.
�
None of these expenses standing alone establishes that anything improper occurred.

That is not what Lady B's check-register reviews are for.

The purpose is much simpler.

Taxpayers provide the money.

They should be able to see where it went.

And when hundreds of thousands of dollars flow to consultants, tens of thousands go toward legal services, association dues and travel, and more than $100,000 goes to a single technology vendor, taxpayers are perfectly entitled to ask what they received in return.

No accusation necessary.

Just open books and reasonable questions.

Clarkston still has one more stop.

Lady B is heading to the audit.

With receipts and respect. 👑

#LadyBudgetdown #WithReceiptsAndRespect #ClarkstonCommunitySchools #ClarkstonSchools #ClarkstonMichigan #OaklandCounty #MichiganSchools #PublicEducation #SchoolSpending #SchoolFinance #TaxpayerDollars #LegalFees #Consulting #SchoolTravel #SchoolAccountability #Transparency #FollowTheMoney

Dearest reader,

We have followed Clarkston Community Schools through ten years of spending.

We counted the students.
We counted the teachers.
We counted the administrators.

Now, Lady B has arrived at the compensation report.
�
For 2025-26, Clarkston reports:
35 employees with base salaries of $100,000 or more.

Their combined total compensation:
$7,942,391.03
Nearly $8 million.
�
At the top of the ledger:

Superintendent
Base Salary: $218,675
Total Compensation: $390,312.69

Assistant Superintendent of Instruction
Base Salary: $167,290
Total Compensation: $286,700.46

Assistant Superintendent of Administrative Services
Base Salary: $165,280
Total Compensation: $280,060.96

Executive Director of Operations
Base Salary: $156,283
Total Compensation: $258,026.45

Executive Director of Special Programs
Base Salary: $155,658
Total Compensation: $264,275.44

Executive Director of Student Support Services
Base Salary: $153,533
Total Compensation: $257,256.41

Administrator of Technology
Base Salary: $139,810
Total Compensation: $220,545.15

�
And remember what the previous pages of Clarkston's ledger showed.

Over the last decade:

Student enrollment increased 8.47%.
Teacher FTE decreased 0.34%.
Instructional aide FTE decreased 47.12%.
Central/District Administrator FTE increased 71.72%.
And average teacher salary increased just 5.08% in nominal dollars, which represents a 22.26% decrease after adjusting for inflation.
�
Now we know another piece of the picture.

Thirty-five employees currently have base salaries of at least $100,000, carrying nearly $8 million in combined total compensation.

Does that make those positions unnecessary?

The ledger does not tell us that.

Does it tell us those employees are overpaid?

The ledger does not tell us that either.

But it does allow taxpayers, parents and employees to see where the district's compensation dollars are going and ask whether those priorities match what is happening inside Clarkston's classrooms.

That is the entire point of opening the books.

No accusations required.

Just numbers.

And there are still checks to count.

With receipts and respect. 👑

#LadyBudgetdown #WithReceiptsAndRespect #ClarkstonCommunitySchools #ClarkstonSchools #ClarkstonMichigan #OaklandCounty #MichiganSchools #PublicEducation #TeacherPay #SchoolAdministration #EmployeeCompensation #EducationSpending #SchoolAccountability #Transparency #FollowTheMoney

Dearest reader,

We have already followed ten years of Clarkston Community Schools' dollars.

Now it is time to count the people.

And this is where the Clarkston ledger becomes particularly interesting.
�
From 2014-15 to 2024-25, Clarkston's pupil count increased:
8,320.00 → 9,024.69

That is 704.69 additional students.
+8.47%

So, with more than 700 additional students, what happened to staffing?
�
Teachers:
338.84 → 337.69 FTE
-0.34%

Essentially flat.
�
Instructional Aides:
116.01 → 61.35 FTE
-47.12%

Nearly half of the instructional aide FTE disappeared.
�
But other categories moved in the opposite direction.

Instructional Support:
5.35 → 16.63 FTE
+210.84%

Guidance:
10.85 → 17.50 FTE
+61.29%

School Support:
37.69 → 57.20 FTE
+51.76%

Other Support:
140.15 → 195.68 FTE
+39.62%

Student Support, meanwhile:
52.09 → 16.06 FTE
-69.17%
�
And then there is administration.

Total administrators increased from 34.23 to 39.00 FTE.
+13.94%

But once Lady B separated central administration from building administration, the ledger told a much more interesting story.

School Administrators:
24.33 → 22.00
-9.58%

LEA/District Administrators:
9.90 → 17.00
+71.72%
�
So let us put the decade together.

Students: +8.47%
Teachers: -0.34%
Instructional Aides: -47.12%
School Administrators: -9.58%
Central/District Administrators: +71.72%
�
That does not tell us why Clarkston made those staffing decisions.

It does, however, tell us exactly what changed.

And that is why Lady B does not begin with conclusions.

She begins with the ledger.

Why did teacher staffing remain essentially unchanged while enrollment increased by more than 700 students?

Why were instructional aide FTE reduced by nearly half?

Why did building administration decline while central administration increased by more than 70%?

And what positions account for that growth at the district level?

Those seem like perfectly reasonable questions.

Especially after Step 1 showed us that average teacher salary increased just 5.08% over the same decade, a 22.26% decline after adjusting for inflation.

There are still a few pages left in Clarkston's ledger.

And Lady B has already started turning them.

With receipts and respect. 👑

#LadyBudgetdown #WithReceiptsAndRespect #ClarkstonCommunitySchools #ClarkstonSchools #ClarkstonMichigan #OaklandCounty #MichiganSchools #PublicEducation #SchoolStaffing #Teachers #SchoolAdministration #EducationSpending #SchoolAccountability #Transparency #FollowTheMoney

Dearest reader,

Lady B has made her way to Clarkston Community Schools.

And this ledger looks a little different from many we have opened lately.

Enrollment did not fall. It grew.

Over the last decade, Clarkston's student headcount increased from 8,320.00 to 9,024.69.

That is an increase of 704.69 students, or 8.47%.
�
Now let us follow the money.

From 2014-15 to 2024-25, per-pupil spending and revenue changed as follows:

All Sources Revenue
$10,351 → $14,530
+40.37% nominal
+3.85% after inflation

Total Instruction
$6,280 → $9,351
+48.90% nominal
+10.16% after inflation

Instructional Support
$1,001 → $2,173
+117.08% nominal
+60.60% after inflation

Business & Administration
$861 → $1,303
+51.34% nominal
+11.96% after inflation

Operations & Maintenance
$726 → $1,025
+41.18% nominal
+4.45% after inflation
�
And then we arrive at teacher salaries.

Average teacher salary:
2014-15: $65,405
2024-25: $68,728

That is an increase of just $3,323 over ten years.

Nominal increase: 5.08%

After adjusting for inflation:
-22.26%
�
That is quite the contrast.

Over the same decade that Clarkston added more than 700 students, instructional support spending per pupil increased 60.60% after inflation.

Business and administration spending per pupil increased 11.96% after inflation.

Total instruction increased 10.16% after inflation.

Yet average teacher salary lost 22.26% of its purchasing power.
�
Why?

Where did Clarkston choose to put its additional resources over the last decade?

And as enrollment increased, did staffing inside the classroom keep pace with the students walking through the doors?

Those are questions for the next page of the ledger.

Because Lady B has already counted the people.

And Step 2 is rather interesting.

With receipts and respect. 👑

#LadyBudgetdown #WithReceiptsAndRespect #ClarkstonCommunitySchools #ClarkstonSchools #ClarkstonMichigan #OaklandCounty #MichiganSchools #SchoolFinance #PublicEducation #TeacherPay #EducationSpending #SchoolAccountability #Transparency #FollowTheMoney

Dearest reader,

Now that we have looked at what happens to St. Charles Community Schools' debt millage with and without the proposed bond, perhaps we should look at the actual debt itself.

Because eventually, every bond comes down to three things:

How much do we already owe?

How much more are we borrowing?

And how much will taxpayers ultimately repay?
�
According to the district's financial adviser, St. Charles currently has two existing bond issues.

The remaining principal on those existing bonds is approximately:

$6,670,000

The remaining scheduled debt service, principal plus interest, is approximately:

$7,960,384

That is the debt already on the books.   
�
Now comes the proposed bond.

St. Charles is asking voters to authorize:

$10,475,000 in new borrowing. But it would not all be borrowed at once.

The current financing plan divides it into two proposed bond issues:

2027: $7,475,000

2030: $3,000,000

Total new principal:
$10,475,000

Estimated interest on those new bonds:
$6,840,214

Estimated principal + interest:
$17,315,214   
�
So let's put the ledger together.

CURRENT REMAINING DEBT
Principal:
$6.67 million
Remaining debt service:
$7.96 million
�
PROPOSED NEW DEBT
Principal:
$10.475 million
Estimated interest:
$6.84 million
Estimated debt service:
$17.315 million
�
COMBINED
If voters approve the proposal, St. Charles would be dealing with approximately:

$17.145 million in existing remaining principal + proposed new principal.

And based on the schedules provided, approximately:
$25.28 million in remaining existing debt service + estimated new debt service.

There is an important distinction here. That does not mean taxpayers suddenly receive a $25.28 million bill. The existing debt is already being repaid, and the proposed bonds would be issued and repaid over many years.

But it does show the size of the entire debt picture voters are being asked to consider.
�
And there is another number worth noticing.

For every $1 of new principal St. Charles proposes to borrow, the current estimates work out to approximately $1.65 in principal and interest that ultimately has to be repaid.

$10.475 million borrowed.

Approximately $17.315 million repaid.

Again, these are estimates. The district's financial adviser specifically notes that actual interest rates will be determined when the bonds are sold, meaning the final cost can change.     
�
None of this tells voters whether the projects are necessary.

None of it tells voters how they should vote.

Those are decisions for the people of St. Charles.

But before taxpayers decide whether another $10.475 million belongs on the ledger, perhaps they deserve to see the entire ledger.
Principal.

Interest.

Existing debt.

New debt.

And the estimated cost of paying it all back.

With receipts and respect.
Lady B

#LadyBudgetdown #WithReceiptsAndRespect #StCharlesCommunitySchools #StCharlesSchools #StCharlesMI #SaginawCounty #SchoolBonds #SchoolFinance #MichiganSchools #SchoolDebt #PropertyTaxes #TaxpayerTransparency #FollowTheMoney #PublicEducation #BondProposal