(1) Within 30 days after the board of a community college adopts its annual operating budget for the following fiscal year, or after the board adopts a subsequent revision to that budget, the community college shall make all of the following information available through a link on its website homepage, and shall also submit this information, and the information described in subsections (4) and (5), to the state budget director, who will compile the information it receives into a single report for all community colleges and will submit the report to the house and senate appropriations subcommittees on community colleges and the house and senate fiscal agencies:

  (a) The annual operating budget and subsequent budget revisions.

  (b) A link to the most recent “Michigan Community College Data Inventory Report”.

  (c) General fund revenue and expenditure projections for the current fiscal year and the next fiscal year.

  (d) A listing of all debt service obligations, detailed by project, anticipated payment of each project, and total outstanding debt for the current fiscal year.

  (e) Links to all of the following for the community college:

  (i) The current collective bargaining agreement for each bargaining unit.

  (ii) Each health care benefits plan, including, but not limited to, medical, dental, vision, disability, long-term care, or any other type of benefits that would constitute health care services, offered to any bargaining unit or employee of the community college.

  (iii) Audits and financial reports for the most recent fiscal year for which they are available.

  (iv) A copy of the board of trustees resolution regarding compliance with best practices for the local strategic value component described in section 230(2).

  (f) A map that includes the boundaries of the community college district.

  (2) For statewide consistency and public visibility, community colleges must use the icon badge provided by the department of technology, management, and budget consistent with the icon badge developed by the department of education for K-12 school districts. It must appear on the front of each community college’s homepage. The size of the icon may be reduced to 150 x 150 pixels.

  (3) The state budget director shall determine whether a community college has complied with this section. The state budget director may withhold a community college’s monthly installments described in section 206 until the community college complies with this section. The state budget director shall notify the chairs of the house and senate appropriations subcommittee on community colleges at least 10 days before withholding funds from any community college.

  (4) Each community college shall report the following information to the house and senate appropriations subcommittees on community colleges, the house and senate fiscal agencies, and the state budget office by November 15 and post that information on its website as required under subsection (1):

  (a) Budgeted current fiscal year general fund revenue from tuition and fees.

  (b) Budgeted current fiscal year general fund revenue from state appropriations.

  (c) Budgeted current fiscal year general fund revenue from property taxes.

  (d) Budgeted current fiscal year total general fund revenue.

  (e) Budgeted current fiscal year total general fund expenditures.

  (5) By the first business day of November of each year, a community college shall post the following information on its website under the budget transparency icon badge:

  (a) Opportunities for earning college credit through the following programs:

  (i) State approved career and technical education or a tech prep articulated program of study.

  (ii) Direct college credit or concurrent enrollment.

  (iii) Dual enrollment.

  (iv) An early college/middle college program.

  (b) For each program described in subdivision (a) that the community college offers, all of the following information:

  (i) The number of high school students participating in the program.

  (ii) The number of school districts that participate in the program with the community college.

  (iii) Whether a college professor, qualified local school district employee, or other individual teaches the course or courses in the program.

  (iv) The total cost to the community college to operate the program.

  (v) The cost per credit hour for the course or courses in the program.

  (vi) The location where the course or courses in the program are held.

  (vii) Instructional resources offered to the program instructors.

  (viii) Resources offered to the student in the program.

  (ix) Transportation services provided to students in the program.