The NPEFS’ total revenues include not just local, state
and federal revenue, but also revenue that school districts receive from
“intermediate” sources. Intermediate
per-pupil revenues for Michigan school districts are very small compared to the
other three revenue sources and have little impact on overall levels of school
funding, so they were not discussed above.[*]
They are included in the total revenue figures presented here, however.
since the city locale group in 2010 received more local, state and federal
revenue per pupil than the suburban, town and rural groups did, the city locale
group received the most total revenue per student: $12,906 (see Graphic 7). This amount was 21
percent and 20 percent more than the town and rural locales, respectively.
These two locale groups had the lowest total revenues per pupil in 2010.
revenue for the city locale group also increased more quickly than that for the
other three locale groups, growing by 15 percent from 2004 to 2010. This was
largely due to a 25 percent increase in per-pupil total revenue for DPS,
however; the other two city locale subgroups — midsize city and small city —increased
by 13 percent, slightly less than the rural group (14 percent) and
about the same as the town group (13 percent). The suburban locale group
had the smallest growth over this period, with total per-pupil revenues
increasing by 10 percent.
Among the 12 locale subgroups in 2010, DPS received the
largest amount of total revenue per student: $14,407.[†]
In fact, the midsize and small city subgroups ranked second and third by this
measure. Next highest was the remote rural subgroup, taking in $11,770 per
pupil. The small suburban subgroup had the lowest total per-pupil revenues in
From 2004 to 2010, per-pupil total revenues grew
fastest in DPS (25 percent, as noted above), followed by the remote rural subgroup
(18 percent). Total per-pupil revenues were least in the small suburban
subgroup in 2010. All of the locale subgroups received at least 10 percent
more per pupil in total revenues from 2004 to 2010, except for the midsize
suburban subgroup, where total revenues per pupil grew by only 3 percent.
Graphic 7: School District Total Revenue per Pupil From All
Locale Group, Michigan, Fiscal Years 2004-2010
Education Agency Universe Survey; Michigan Department of Education, Data for
National Public Education Financial Survey
[*] Intermediate revenues can include income from noneducational entities, such as
casinos, libraries and units of local government. “Michigan Public School
Accounting Manual (Appendix - Definition of Account Codes),” (Michigan
Department of Education, 2010), 18,
https://www.michigan.gov/ documents/appendix_33974_7.pdf (accessed May 23, 2011).
[†] Appendix B, Graphic 33.
Form 2447,” (National Center for Education Statistics, 2006), I-5, I-6,
http://nces.ed.gov/ccd/pdf/stfis061aform.pdf (accessed March 2, 2011).