Michigan School District Revenue and Expenditure Report [Mackinac Center]

Michigan School District Revenue and Expenditure Report

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Description	Detroit City School District 2009-10	Per Pupil	Lansing Public School District 2009-10	Per Pupil	Per Pupil Percent Difference
Average Daily Attendance: As Defined by State Law	76,356.53	1.00	12,892.73	1.00	0.0%
Revenue: Local Sources of Revenue Subtotal	195,107,813.60	2,555.22	33,428,985.99	2,592.86	-1.5%
Revenue: Revenue From Intermediate Sources	0.00	0.00	0.00	0.00	0.0%
Revenue: Revenue From State Sources	615,157,558.60	8,056.38	95,081,175.35	7,374.79	9.2%
Revenue: Federal Sources of Revenue Subtotal	289,779,443.40	3,795.08	27,298,191.82	2,117.33	79.2%
Revenue: Total Revenue From All Sources	1,100,044,815.60	14,406.69	155,808,353.16	12,084.98	19.2%
Expenditures: Instruction: Subtotal	651,101,641.76	8,527.12	93,172,746.28	7,226.77	18.0%
Expenditures: Support Services: Total By Object: Subtotal All Support Services	501,768,701.21	6,571.39	68,847,868.47	5,340.05	23.1%
Expenditures: Non-Instructional Services: Food Services Operations: Subtotal	36,008,985.07	471.59	6,818,278.26	528.85	-10.8%
Expenditures: Non-Instructional Services: Enterprise Operations: Subtotal	0.00	0.00	0.00	0.00	0.0%
Expenditures: Direct Program Support: Direct Support Subtotal	0.00	0.00	0.00	0.00	0.0%
Current Total Expenditures	1,188,879,328.04	15,570.11	168,838,893.01	13,095.67	18.9%
Expenditures: Facilities Acquisition and Construction Services: Non-Property Expenditures (Construction)	3,393,926.41	44.45	250,925.68	19.46	128.4%
Expenditures: Community Services: NOT Including Property	6,298,419.03	82.49	523,829.66	40.63	103.0%
Expenditures: Direct Cost Programs: Direct Cost Programs Subtotal	4,323,633.73	56.62	366,912.33	28.46	99.0%
Expenditures: Property	40,648,875.79	532.36	4,341,159.56	336.71	58.1%
Expenditures: Total Expenditures For Education	1,243,544,183.00	16,286.02	174,321,720.24	13,520.93	20.5%
Expenditures: Other Uses: Other Uses Subtotal	127,039,109.66	1,663.76	9,184,539.06	712.38	133.5%

Source

This report presents revenue and expenditure data for Michigan public school districts as reported by the Michigan Department of Education in the annual National Public Education Finance Survey.

Learn more about this report in A Michigan School Money Primer.

Notes

[1] - This description was edited for length.
Totals and Subtotals appear as reported by the State. This report did not calculate them. Subtotals were bolded, and grand totals were bolded and italized by the State.
Results reported for a particular “Federal Locale Code” are the authors’ calculations from state data for districts that are categorized by the federal government as belonging to that locale code.
"Expenditures: Support Services: Total by Object" items are a second set of subtotals of the same items grouped by object, and are redundant for reaching the grand total. The "Total By Object: Subtotal" equals the subtotal of the non-object subtotals which was not provided by the State.
"Expenditures: Instruction: Special Exhibit Items: Salaries" are additional breakdowns, and are redundant for reaching the Instruction: Subtotal. However, their sum does not equal the "Expenditures: Instruction: Salaries".
"Property" items are not included in subtotals, but are included in "Expenditures: Property" as a subtotal and are included in "Expenditures: Total Expenditures For Education".
"Expenditures: Other Uses: Other Uses Subtotal" (principal and interest) is NOT included in "Expenditures: Total Expenditures For Education".