In order to comply with the reporting requirements imposed on community colleges by Public Act No. 62 of 2011, Kellogg Community College has provided the following links:

• Annual Audited Financial Statements
• Annual Budget
• Positions funded through general fund revenue, including title, classification and annual salary/hourly rate.
• Kellogg Community College Staff Directory
• Activities Classification Structure (ACS) Report

The following excerpt from the P.A .62 of 2011 includes, in parenthesis, where a user can find the following information: Sec. 209. (1) From the funds appropriated in section 201, each community college shall develop, post, and maintain, on a user-friendly and publicly accessible Internet site, a comprehensive report:

• categorizing all institutional general fund expenditures made by the community college within a fiscal year (ACS Table 27)
• institutional general fund expenditure amounts categorized both by each academic unit (ACS Table 39), administrative unit (ACS Table 27), or external initiative within the community college
• major expenditure category, including faculty and staff salaries and fringe benefits (ACS Table 36), facility related costs (ACS Tables 27, 37, 38), supplies and equipment (audited financial statements supplemental information), contracts, and transfers to and from other community college funds (audited financial statements supplemental information)