251 Michigan Department of Treasury, "Questions and Answers Regarding the Bonding Option in the Non-Plaintiff Offer of Settlement Amounts in the Durant Resolution Package: March 20, 1998 Addendum," http://www.michigan.gov/documents/q&adurant_13858_7.htm (accessed April 9, 2007).

252 MCL § 388.1611g(1).

253 MCL § 388.1611g(3)(a).

254 MCL § 388.1611g(4)(a).

255 MCL § 388.1611g(4)(b).

256 MCL § 388.1611g(4)(c).

257 MCL § 388.1611g(3)(b).

258 MCL § 388.1611g. Also see http://www.michigan.gov/treasury/ 0,1607,7-121-1753_37602_37604-5848--,00.html.

259 MCL § 380.1351a.

260 MCL § 388.1622c.

261 Authors’ count using Michigan Department of Education data.

262 See "State of Michigan 2006-2007 State Aid Financial Status Report: Payment Dated 01/19/2007," 1061.

263 MCL § 388.1629(2)(a).

264 MCL § 388.1629(2)(c).

265 MCL § 388.1629(4).

266 MCL § 388.1629(1).

267 MCL § 388.1629(3).

268 MCL § 388.1631a(18).

269 MCL § 388.1631a(3).

270 MCL § 388.1631a(15).

271 See the at-risk allocation report last updated January 13, 2007 at http://www.michigan.gov/documents/mde/ MDE-P2_FS_07_S31aAllocListOrig-Web_171981_7.pdf.

272 MCL § 388.1624(1).

273 MCL §§ 388.1624(2), (2)(a).

274 MCL §§ 388.1624(2), (2)(b).

275 "Memorandum: Preliminary Distribution of Section 24 Funding for 2006-07," (Michigan Department of Education, 2007). To view a copy of this document, see http://www.mackinac.org/archives/2007/sec24memo.pdf.

276 MCL § 388.1624(2).

277 42 U.S.C. § 1756(b).

278 MCL § 388.1631d.

279 42 U.S.C. § 1753(b)(1), (2).

280 MCL § 388.1631d(1).

281 MCL § 388.1631d(5).

282 42 U.S.C.A. § 1773(a)(2)(A).

283 MCL § 388.1631f(1).

284 MCL § 388.1631f(2)(a).

285 MCL § 388.1631f(3).

286 "School Breakfast Program: Cash Payments, Data as of March 27, 2007," (U.S. Department of Agriculture, 2007), http://www.fns.usda.gov/pd/10sbcash.htm (accessed April 11, 2007).

287 MCL § 388.1632b; the criteria for grant applications are specified at 388.1632b(3).

288 MCL § 388.1632m.

289 MCL § 388.1634.

290 MCL § 388.1632l(1).

291 MCL § 388.1639(1).

292 MCL § 388.1632d(1)(a), (b).

293 MCL § 388.1632l(1).

294 MCL § 388.1632l(1); the grant amount cannot be more than $3,300 per participating student 388.1631l(4).

295 MCL § 388.1661a(1).

296 MCL § 388.1661a(1).

297 MCL § 388.1661a(1).

298 MCL § 388.1641.

299 "School Aid Act Compiled and Appendices," B-16.

300 MCL § 388.1699c(1); for the mathematics standards, "Mathematics Grade Level Content Expectations V.12.05," (Michigan Department of Education, 2006), 33-48, http://www.michigan.gov/documents/MathGLCE_140486_7.pdf (accessed February 22, 2007).

301 MCL § 388.1657.

302 MCL § 388.1654b(1).

303 MCL § 388.1654b(3).

304 MCL § 388.1665(2).

305 MCL § 388.1664(1), (3).

306 MCL § 388.1699(6).

307 MCL § 388.1698c.

308 MCL § 388.1699h(1), (3).

309 "State of Michigan 2006-2007 State Aid Financial Status Report: Payment Dated 01/19/2007," 149.

310 MCL § 388.1624c.

311 MCL § 388.1631c(1).

312 MCL § 388.1631c(2).

313 MCL § 388.1626b.

314 MCL § 388.1662(3).

315 MCL § 388.1662(2).

316 MCL § 388.1622d(2).

317 MCL § 388.1622d(3).

318 MCL § 388.1674(2).

319 MCL § 380.1296, § 380.1323.

320 MCL § 388.1674(3).

321 MCL § 388.1674(4).

322 MCL § 388.1674(1).

323 MCL § 388.1699e(1).

324 MCL § 388.1699e.

325 "State of Michigan 2006-2007 State Aid Financial Status Report: Payment Dated 01/19/2007," 1459.

326 MCL § 388.1699f.

327 See criteria at MCL § 388.1699f(2)-(5).

328 MCL § 388.1699f(6).

329 MCL § 388.1699g(1).

330 MCL § 388.1654a.

331 MCL § 388.1699d.

332 MCL § 388.1699d(1)(b).

333 MCL § 388.1681(1).

334 MCL § 388.1681(1).

335 MCL § 388.1624a.

336 MCL § 388.1694a(1).

337 MCL § 388.1694a(6).

338 MCL § 388.1694a(6).

339 MCL § 16.402.

340 MCL § 388.1009.

341 MCL § 388.1011.

342 Michigan Constitution of 1963, Art VIII, Section 3; see also MCL § 388.1009.

343 Ibid.

344 "Michigan School for the Deaf," Michigan Schools for the Deaf and Blind, http://www.msdb.k12.mi.us/msd/index.html (accessed April 11, 2007).

345 "Michigan School for the Blind/Low Incidence Outreach (MSB/LIO) Programs and Services," Michigan Department of Education, http://www.michigan.gov/mde/0,1607,7-140-6530_6598-98355--,00.html (accessed April 11, 2007).

346 Authors’ calculations based on data in Michigan Public Act 332 of 2006.

347 The State of Michigan Center for Educational Performance and Information Web site, http://www.michigan.gov/cepi/ 0,1607,7-113-21423_30451_36965-119716--,00.html. Accessed on Jan. 2, 2007.

348 MCL § 388.1631d(2).

349 MCL § 388.1707(1).

350 MCL § 380.1281(1)(c).

351 "Michigan Public School Accounting Manual (Bulletin 1022): Section II, Requirements," 10. See also 5-7.

352 "Michigan Public School Accounting Manual (Bulletin 1022): Section II, Requirements," 6.

353 Ibid.

354 Ibid.

355 "Michigan Public School Accounting Manual (Bulletin 1022): Section II, Requirements," 6.

356 Ibid., 7.

357 Ibid.

358 Ibid., 8.

359 Michigan School Code Master, Center for Educational Performance & Information, https://cepi.state.mi.us/scm/power_search/index.asp?intPowerSearchType=1 (accessed December 18, 2006).

360 MCL § 141.436.

361 MCL § 388.1606(11).

362 Ibid., 14.

363 "Michigan Public School Accounting Manual, Appendix – Definitions for Accounting Codes," (Michigan Department of Education, 2003), 2-3, http://www.michigan.gov/documents/appendix_33974_7.pdf (accessed April 20, 2007).

364 Ibid.

365 "Preface and Summary of Statement No. 34: Basic Financial Statements — and Management’s Discussion and Analysis — for State and Local Governments," (Government Accounting Standards Board, 1999), http://www.gasb.org/st/summary/gstsm34.html (accessed May 1, 2007).

366 "Clarifying GASB Statement No. 34," (American Institute of Certified Public Accountants, 2002), http://www.aicpa.org/pubs/tpcpa/oct2002/clarifying.htm (accessed May 1, 2007).

367 "MSBO School Finance Reference Manual," (Michigan School Business Officials, 2007), 7-3.

368 Ibid.

369 Ibid.

370 Ibid.

371 "Executive Budget: Fiscal Year 2007," (Office of the Governor, State of Michigan, 2006), D-63, http://www.michigan.gov/documents/FY07ExecutiveBudget_151966_7.pdf (accessed May 1, 2007).

372 Jeffrey C. Mills, "A message from your president: Budgeting for 2006-2007," MSBO Newsletter 43, No. 5 (2006): 2, http://www.msbo.org/publications/newsletter/2006/Jan06.pdf (accessed January 2, 2007).

373 Patty Lenneman, membership coordinator, Michigan School Business Officials, telephone conversation with Michael D. LaFaive, February 6, 2006.

374 Ibid. Act No. 342: 12.

375 "Fiscal Year 2006-2007 Adopted Budget," (Division of Finance, Office of Budget, Detroit Public Schools, 2006), 39, http://www.detroit.k12.mi.us/data/finance/ FiscalYear2006-2007AdoptedBudgetPages1-607.pdf (accessed January 2, 2007).