School Administrator Certification and Chief Business Officials
- School Administrator Experience-Based Certificate (posted 3/9/18)
- MDE Clarification Memorandum 3.8.18 on State Certification of Chief Business Officials 2018 (posted 3/8/18)
- Additional documents highlighted in MDE 3-8-18 Memorandum
- MDE Clarification Memo on State Certification of Chief Business Officials 2011
School Finance Research Collaborative
Top Michigan business leaders and education experts announced the results of Michigan’s first truly comprehensive school adequacy study. Commissioned by the School Finance Research Collaborative, the study is the first of its kind to determine the true cost of student achievement in Michigan. The broad-based, diverse and bipartisan Collaborative, representing all corners of Michigan, formed in 2016 to examine the way we fund schools in Michigan so all students can succeed.
Download the news release (posted 1/17/18)
Adequacy Study Results: The Cost of Funding Educational Achievement for ALL Michigan Students PK-12 (posted 1/17/18)
MSBO Financial Strategies 2018: Adequacy Study Results Presentation
School Finance Research Collaborative Website
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 2008-09 through 2017-18
- 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
MILLAGE LEVY INFORMATION
- LEA Millage Report for Fiscal Year 2018 (Tax Year: 2017) (Posted 3/12/18)
- LEA Millage Report for Fiscal Year 2017 (Tax Year: 2016) (Posted 2/22/18)
- 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)
- 2018-19 Employer Contribution Rate effective 10/1/18
- 2017-18 Employer Contribution Rate effective 2/1/18 – 09/30/18
- 2017-18 Employer Contribution Rate effective 10/1/17 – 01/31/18
- 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
- 2019 Public Employer Contributions to Medical Plan Limitations (Posted 9/20/18)
- 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
- Link to All Memos
SPECIAL EDUCATION RELATED FUNDING INFORMATION
- Section 56 Calculation including PPT Reimbursement Template
- 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
- School Finance Reform In Michigan Proposal A: Retrospective
- 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
- Infant Mortality Searchable Database
- Programs Formerly Funded from the General Fund and Program Transfers from Other Departments
- 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