1 Joellen Wonsey (School Aid and School Finance department analyst), interviewed by phone by Ryan S. Olson, September 8, 2006.

2 Gary S. Olson & Kathryn Summers-Coty, Analysis of K-16 Funding Initiative (Lansing, MI: Michigan Senate Fiscal Agency, March 8, 2006), 7, http://www.senate.michigan.gov/sfa/main/sacpresentation0301.pdf (accessed September 1, 2006) (hereafter cited as Analysis of Funding).

3 Ibid.,12.

4 Joe Carrasco, Jr., "Membership and Contribution Rate Changes for Michigan’s Two Largest Retirement Systems — A 10-Year History," State Notes: Topics of Legislative Interest (State of Michigan Senate Fiscal Agency, March/April 2005), 4-5, http://www.senate.michigan.gov/sfa/publications/notes/2005notes/notesmarapr 05jc.pdf (accessed September 7, 2006).

5 State of Michigan Department of Management and Budget, Office of Retirement Services, Public School Employees Monthly Insurance Rates, effective for 2006 (Lansing, MI: Office of Retirement Services, December 2005), http://www.michigan.gov/documents/R072C_128095_7.pdf (accessed September 1, 2006).

6 Citizens Research Council of Michigan, Financing Michigan Retired Teacher Pension and Health Care Benefits, Report 337 (Lansing, MI: Citizens Research Council of Michigan, September 2004), 9, http://www.crcmich.org/PUBLICAT/2000s/2004/rpt337.pdf (accessed September 1, 2006) (hereafter cited as Financing Michigan Retired Teacher); Analysis of Funding, 17.

7 Analysis of Funding, 15.

8 K-16 Coalition for Michigan’s Future, "Fast Facts and Information," http://www.michigank16.org/pdf/FastFacts06.pdf (accessed September 1, 2006).

9 Analysis of Funding, 19.

10 The Nelson A. Rockefeller Institute of Government Fiscal Studies Program, States Ranked by Total Higher Education Expenditures: State and Local Governments, http://rfs.rockinst.org/e3xhibit/1255/Data/rankhiedexp_slg.xls (accessed September 1, 2006) (hereafter cited at States Ranked by Higher Ed Expenditures); Analysis of Funding, 21-22.

11 Financing Michigan Retired Teacher, 9.

12 Ibid.

13 Kirk Sanderson, State Notes: Topics of Legislative Interest, July/August 2006, (Lansing, MI: Michigan Senate Fiscal Agency), 5, http://www.senate.michigan.gov/sfa/Publications/Notes/2006Notes/notesjul aug06ks.pdf (accessed September 12, 2006)

14 Financing Michigan Retired Teacher, 1, 9; Analysis of Funding, 17.

15 Financing Michigan Retired Teacher, 11.

16 Chris Christoff, "Public pensions, private jackpots: Days of extravagant plans fading," Detroit Free Press, December 14, 2004, http://www.freep.com/apps/pbcs.dll/article?AID=200551212012 (accessed September 1, 2006).

17 K-16 Coalition, "Fast Facts and Information."

18 Mary Ann Cleary and Bethany Wicksall, "Basic Foundation Allowance," School Aid (State of Michigan House Fiscal Agency Background Briefing, October 2005), slide no. 18, http://www.house.mi.gov/hfa/briefings/School%20Aid05-06_files/frame.htm (accessed September 1, 2006).

19 State of Michigan, House Fiscal Agency, Summary of Appropriations Bills: Conference Documents (State of Michigan House Fiscal Agency, July 2006), 66, http://www.house.mi.gov/hfa/PDFs/HB5796%20and%20Others%20Conference%20Summaries.pdf (accessed September 1, 2006).

20 National Center for Education Statistics, Digest of Education Statistics Tables and Figures, Table 164: Total and current expenditures per pupil in fall enrollment in public elementary and secondary education, by function and state or jurisdiction: 2002-03 (Washington, DC: U.S. Department of Education, Institute of Education Sciences, July 2005), http://nces.ed.gov/programs/digest/d05/tables/dt05_164.as (accessed September 1, 2006).

21 NEA Research, Rankings and Estimates: Ranking of States 2004 and Estimates of School Statistics 2005 (Washington, DC: National Education Association, June 2005), 21, http://www.nea.org/edstats/images/05rankings.pdf (accessed September
1, 2006).

22 Andrew T. LeFevre, Report Card on American Education, A State-by-State Analysis, 1981-2003 (Washington, DC: American Legislative Exchange Council, September 2004), 31,78, http://www.alec.org/meSWFiles/pdf/2003%20Report%20Card%20on%20American%20Education.pdf (accessed September 1, 2006); Andrew T. LeFevre, Report Card on American Education, A State-by-State Analysis, 1983-1984 to 2003-2004 (Washington, DC: American Legislative Exchange Council, December 2005), 126, 130, http://www.alec.org/meSWFiles/pdf/Report_Card_on_American_Education.pdf (accessed September 1, 2006).

23 Rankings and Estimates, 21.

24 Report Card on American Education, A State-by-State Analysis, 1983-1984 to 2003-2004, 126, 130.

25 States Ranked by Higher Ed Expenditures.

26 Mitchell Bean, "FY 2005-06 GF/GP Appropriations by Budget Area," Michigan’s Budget Process (State of Michigan House Fiscal Agency Background Briefing, October 2005), slide no. 14, http://www.house.mi.gov/hfa/briefings/BudgetProcess05-06%20wkg_files/frame.htm (accessed September 1, 2006); Analysis of Funding, 15.

27 Ellen Jeffries and Kyle Jen, State University Profile Sheets: Fiscal Year 2006-07 Budget Cycle (State of Michigan Senate Fiscal Agency and House Fiscal Agency, February 15, 2006), 27, http://www.senate.michigan.gov/sfa/departments/departmentpublications/ universityprofiles07.pdf (accessed September 1, 2006).

28 Kyle Jen, "Average Resident Undergraduate Tuition and Fee Rate," Higher Education (State of Michigan House Fiscal Agency Background Briefing, October 2005), slide no. 32, http://www.house.mi.gov/hfa/briefings/HigherEd05-06_files/frame.htm (accessed September 1, 2006).

29 K-16 Coalition for Michigan’s Future, Yes! Proposal 5 Questions & Answers, Question 8, http://www.michigank16.org/ques_answers.html (accessed Aug. 26, 2006).

30 "Average Resident Undergraduate Tuition and Fee Rate."

31 Analysis of Funding, 16, 21, 22.

32 Governor Jennifer M. Granholm and Mary A. Lannoye, Executive Budget: Fiscal Year 2007 (State of Michigan Office of the State Budget, Februrary 9, 2006), E-31, http://www.michigan.gov/documents/FY07ExecutiveBudget_151966_7.pdf (accessed September 1, 2006).

33 Ibid., E-31, E-32.

34 Mitchell Bean, State of Michigan Revenue: Source and Distribution (State of Michigan House Fiscal Agency, June 2006), 5, 9 13, 17, 27, http://www.house.mi.gov/hfa/PDFs/source8.pdf (accessed September 1, 2006); State of Michigan House Fiscal Agency, Summary: FY 2006-07 Budget Status (State of Michigan House Fiscal Agency, August 28, 2006), http://www.house.mi.gov/hfa/PDFs/gfgp_adjusted.pdf (accessed September 1, 2006).

35 Mary Ann Cleary, Kyle Jen, Bethany Wicksall, and Viola Wild, "FY 2006-07 State Funded School Aid Categoricals," House Fiscal Agency Memorandum: Summary in FY 2006-07 Cost Analysis of the K-16 Ballot Initiative (State of Michigan House Fiscal Agency, July 27, 2006), 7, http://www.house.mi.gov/hfa/PDFs/K12%20Ballot%20Initiative.pdf (accessed September
1, 2006).

36 Kathryn Summers-Coty, Senate Fiscal Agency Memorandum: Explanation of the K-16 Coalition for Michigan’s Future Funding Initiative and Revised Cost Estimates Using May 2006 U.S. CPI Updated Figures — REVISED (State of Michigan Senate Fiscal Agency, July 28, 2006), 3, http://www.senate.michigan.gov/sfa/publications/memos/k16memo_july27.pdf (accessed September 1, 2006) (hereafter cited as Explanation REVISED).

37 Ibid., 2.

38 Summary: FY 2006-07 Budget Status.

39 Ibid.

40 Ibid.

41 Ibid.

42 State of Michigan Revenue: Source and Distribution, 39.

43 Curtis S. Dubay and Scott A. Hodge, "State Business Tax Climate Index," Background Paper, No. 51 (Washington, DC: The Tax Foundation, February 2006), 9-11, http://www.taxfoundation.org/files/bp51.pdf (accessed September 1, 2006).

44 Curtis S. Dubay and Scott A. Hodge, "Michigan should fear Indiana, not India," Commentary (Washington, DC: The Tax Foundation, March 2, 2006), http://www.taxfoundation.org/commentary/show/1379.html (accessed September 1, 2006).

45 State of Michigan Revenue: Source and Distribution, 5.

46 Ibid.

47 K-16 Coalition for Michigan’s Future, Yes! Proposal 5 Questions & Answers, Question 8.

48 Colorado General Assembly Legislative Council Staff, House Joint Resolution 03-1033 Study: TABOR, Amendment 23, the Gallagher Amendment, and Other Fiscal Issues, Publication no. 518 (Denver: Colorado General Assembly Legislative Council Staff, September 2003), 97, http://www.state.co.us/gov_dir/leg_dir/lcsstaff/2003/FinalReports/ 03GallagherFinalReport.pdf (accessed September 1, 2006) (hereafter cited at House Joint Resolution 03-1033 Study).

49 Michael J. New and Stephen Slivinksi, "Dispelling the Myths: The Truth about TABOR and Referendum C," Cato Institute Briefing Papers (Washington, DC: CATO Institute, October 24, 2005. 4-9), www.cato.org/pubs/bp/bp95.pdf (accessed September 1, 2006); Colorado Office of State Planning and Budgeting, Special Report: TABOR — The Taxpayer’s Bill of Rights (Denver: State of Colorado Office of State Planning and Budgeting, September 2004), 3, http://www.state.co.us/gov_dir/govnr_dir/ospb/specialreports/tabor-sep2004.pdf (accessed September 1, 2006); Joanne Hill, "Schedule of Tabor Revenue," Report of the State Auditor (Colorado) (State of Colorado Office of the State Auditor, September 29, 2005), http://www.leg.state.co.us/OSA/coauditor1.nsf/UID/3FB814505A349D8787 257092007A6DD4/$file/1742+TABOR+Rev+Sept+2005.pdfOpenElement (accessed September 1, 2006); Deb Godshall, "Exhibit 1: Estimated Balance of State Education Fund," Report on the State Education Fund Memorandum (Colorado General Assembly Legislative Council Staff, February 1, 2006), http://www.state.co.us/gov%5Fdir/leg%5Fdir/lcsstaff/2006/FinalReports/06SEFFinalReport.pdf (accessed September 1, 2006); Colorado Joint Budget Committee Staff, Summary of Appropriations to the Department of Education: FY 2000-01 through FY 2005-06 (State of Colorado Joint Budget Committee staff, October 24, 2005), Lines 2A and 2B (hereafter cited as Colorado Summary).

50 House Joint Resolution 03-1033 Study, 9.

51 Colorado Summary; New and Slivinski, "Dispelling the Myths," 6; John Fryar, "Ref C surplus $4.8 billion," The Longmont Daily Times-Call, June 21, 2006, http://www.longmontfyi.com/Local-Story.asp?ID=8351 (accessed September 7, 2006).

52 Christoff, "Public pensions."

53 Analysis of Funding, 12, 17, 19, 21-23; Explanation REVISED.

54 Andrew J. Coulson, Playing Monopoly With Detroit’s Kids (Midland, Mich.: Mackinac Center for Public Policy, July 15, 2004), http://www.mackinac.org/6688 (accessed September 1, 2006).

55 Christoff, "Public pensions."

56 The Henry J. Kaiser Family Foundation, et al., Erosion of Private Health Insurance Coverage for Retirees, April 2002, 1-2, http://www.kff.org/insurance/upload/2001-Retiree-Health-and-Prescription-Drug-Coverage-Survey-Chart-Pack.pdf (accessed September 1, 2006).

57 Richard C. Leone, "The Risky Business of Retirement," The American Prospect, Online Edition, May 1, 2003, http://www.prospect.org/web/printfriendly-view.ww?id=6792 (accessed September 1, 2006).

58 State of Michigan Department of Management and Budget, Office of Retirement Services, "Michigan’s Public School Employees Retirement System," Welcome Message, http://www.michigan.gov/orsschools/ (accessed on September 1, 2006).

59 K-16 Coalition for Michigan’s Future, 16 REASONS Why the K-16 School Funding Proposal is RIGHT for Michigan!, http://www.michigank16.org/pdf/16_Reasons06.pdf (accessed August 26, 2006).

60 Ibid.

61 Report Card on American Education, A State-by-State Analysis, 1983-1984 to 2003-2004, 113-132; States Ranked by Higher Ed Expenditures.

62 U.S. Department of Education, Institute of Education Sciences, National Center for Education Statistics, National Assessment of Educational Progress (NAEP), 2003 and 2005 Mathematics and Reading Assessments.

63 LeFevre, Report Card on American Education, 1981-2003, 31, 78; LeFevre, Report Card on American Education, 1983-1984 to 2003-2004, 126, 130, 158-159.

64 Richard Vedder, Going Broke by Degree (Midland, Mich.: Mackinac Center for Public Policy, September 6, 2004), http://www.mackinac.org/6805 (accessed September 1, 2006).

65 Tax Foundation, State Business Tax Climate Index Rankings 2006 (Washington, DC: Tax Foundation, February 27, 2006), http://www.taxfoundation.org/research/show/1371.html (accessed September 1, 2006).

66 Tax Foundation, Michigan State-Local Tax Burden Compared to U.S. Average (1970-2006) (Washington, DC: Tax Foundation, April 11, 2006), http://www.taxfoundation.org/taxdata/show/461.html (accessed September 1, 2006).