School-specific comments:

Why it Matters: Most districts maintain a positive fund balance, and it is a sign of fiscal distress if the fund balance is negative. Districts typically find it beneficial to keep the fund balance from declining too greatly as this inhibits their ability to cope with unexpected circumstances in either the revenue or expenditure stream. The actual variable constructed for this indicator is the General Fund Balance as a proportion of Expenditures. If a unit maintains a General Fund Balance less than the trigger, it scores a 1. Conversely a General Fund Balance above the trigger, it scores a 0. (n026) (o92)

Data Source: The school district financial data comes from two sources. Historic data is provided by downloads from the Michigan Department of Education, Center for Educational Performance and Information (CEPI) Financial Information Database (FID). Future data is loaded by the respective school district financial department. (n040)

Data Table for Tawas Schools Comparable Districts General Fund Balance as a Percent of Expenditures

District Name20032004200520062007200820092010201120122013201420152016201720182019
Oscoda Area Schools13.113.713.
Crawford Ausable Schools16.517.
Roscommon Area Public Schools34.433.331.027.223.925.627.027.826.824.719.420.617.017.816.0
Hale Area Schools6.
Houghton Lake Community Schools15.
West Branch-Rose City Area Schools25.923.621.216.015.814.617.415.715.
Whittemore-Prescott Area Schools25.
Pinconning Area Schools19.016.413.411.917.317.
Standish-Sterling Community Schools83.580.669.934.636.537.836.832.930.031.127.424.922.621.220.7
Tawas Area Schools9.99.510.49.713.