Studies of School Funding
- Michigan Education School Finance Study – APA Consulting (posted 6/28/16)
- University of Nevada - 50 State Look at How States Finance their Schools (posted 9/21/15)
- Link to 50 State Survey Page (posted 9/21/15)
- The Road Toward K 12 Excellence in Michigan – Upjohn Research Institute (posted 9/21/15)
- Recommendations for How to Improve Michigan’s Education System – Public Sector Consultants (posted 9/21/15)
FEDERAL FUNDING INFORMATION
STATE FUNDING INFORMATION
- SFA — Per-Pupil Foundation Allowance Ten-Year History for Schools FYs 2007-08 through 2016-17
- State Aid Calculation – Hold Harmless Districts
SCHOOL DISTRICT AUDITORS
MILAGE LEVY INFORMATION
- LEA millage information 2016 – Tax Year 2015 (posted 8/31/16)
- ISD All Tax Revenue Information – January 2016 (posted 1/25/16)
- LEA millage information 2015 – Tax Year 2014 (posted 1/25/16)
MPSERS Employer Contribution Rates
- Introduction to ORS Reporting (dated 8/30/17)
- 2016-17 Employer Contribution Rate effective 10/1/16
- 2015-16 Employer Contribution Rate effective 10/1/15
- 2014-15 Employer Contribution Rate effective 10/1/14
- 2013-14 Employer Contribution Rate effective 10/1/13
- 2012-13 Employer Contribution Rate effective 2/1/13
- 2012-13 Employer Contribution Rate effective 10/1/12
- Rate History 1995-1996 through 2012-2013
- Employer Contribution Rate - ORS Website
- ORS Retirement Contribution Rate Memo 2/12/10
- ORS Retirement Contribution Rate Memo 10/1/07
Medical Benefits Information
- 2018 Public Employer Contributions to Medical Plan Limitations (Posted 9/20/17)
- 2017 Public Employer Contributions to Medical Plan Limitations (Posted 10/4/16)
- 2016 Public Employer Contributions to Medical Plan Limitations (Posted 9/24/15)
- 2015 Public Employer Contributions to Medical Plan Limitations (Posted 9/22/15)
- 2014 Public Employer Contributions to Medical Plan Limitations as Amended (posted 4/24/14)
- 2014 Public Employer Contributions to Medical Plan Limitations
MDE Memos
- Competitive Bid Threshold, FY 2017
- Competitive Bid Threshold, FY 2016
- Competitive Bid Threshold, FY 2015
- Competitive Bid Threshold, FY 2014
- Competitive Bid Threshold, FY 2013
- Competitive Bid Threshold, FY 2012
- Competitive Bid Threshold, FY 2011
- Competitive Bid Threshold, FY 2010
- Competitive Bid Threshold, FY 2009
- Superintendent Flanagan County-Wide District Memo
- Link to All Memos
SPECIAL EDUCATION RELATED FUNDING INFORMATION
- CRC Financing Special Education – March 2012
- MAASE Response to CRC Financing Special Education Report
- Accounting and Fiscal Reporting Requirements for ISD Use of Special Education Funds
- Federal Register – Vol 80 & 81 - 34 CFR 300 – Assistance to State for the Education of Children with Disabilities; Final Rule – April 28, 2015
- OSER - Final Guidance on LEA Maintenance of Effort – July 27, 2015
Proposal A
- The Basics of the Foundation Allowance – Updated for FY2015-16
- The Stated Foundation Allowance Vs. What a School District Actually Receives – SFA
- School Finance in Michigan Before and After the Iimplementation of Proposal A
- School Aid - Programs Formerly Funded from the General Fund and Program Transfers for Other Departments (posted 1/13/15)
- The Basics of School Funding - SFA (posted 9/17/14)
- The Basics of the Foundation Allowance FY 2013-14 Update by HFA
- The History of At Risk Funding in Michigan - SFA (posted 10/28/15)
- "What's the Cents?" prepared by MASA, May 1981
ISD Section 81 Funding
BONDING AND BORROWING
Fund Balance
- Fund Balance and Related Issues
- Michigan Public Schools Fund Balance Information 2013-14
- HFA – District Fund Balances and Deficits
DEFICIT DISTRICT REPORTS TO THE LEGISLATURE
- Michigan Department of Treasury – December 2015 Report
- Michigan Department of Treasury – December 2015 Presentation
- Michigan Department of Education – December 2015 Report
- Michigan Department of Education – December 2015 Presentation
OTHER FINANCE RELATED INFORMATION
- Programs Formerly Funded from the General Fund and Program Transfers from Other Departments
- Clarification Memo on State Certification of Chief Business Official
- SFA - State Notes – Fall 2015 - Upcoming Foundation Allowance Limitations: A Return of "20j"
- Group Solutions - Letter to Brian Whiston Top 10 in 10!
- Michigan Charter Schools – Authorizer Handbook
- Consumer Price Index
- 2015-16 LEA Millage Levy Information
- A Review and Analysis of Michigan Tax Policies Impacting K-12 Finances by Douglas C. Drake
- Business Official Communication
- Uniform Budgeting & Accounting Act (PA 2 of 1968)
- Cover letter sent to Superintendents and Board Members