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Michigan School District Revenue and Expenditure Report

These data are taken from the National Public Education Finance Survey and show major categories of revenue and expenditure for each public school district for fiscal 2004 through fiscal 2024. The figures appear as both dollar amounts per category and dollar amounts per pupil. All years graphs shows the long-term major financial trends for individual districts. Statewide totals and trends shows the major revenue and spending categories.

Statewide Total, 2022-23 Statewide Total, 2023-24 Per Pupil % Difference
Total Per Pupil Total Per Pupil
Average Daily Attendance: As Defined by State Law 1,294,970.86 1.00 1,287,149.90 1.00 0.0%
Revenue: Local Sources of Revenue Subtotal 8,400,563,171.10 6,487.07 9,165,862,172.71 7,121.05 9.8%
Revenue: Revenue From Intermediate Sources 21,833,416.09 16.86 26,112,180.63 20.29 20.3%
Revenue: Revenue From State Sources 16,384,955,639.60 12,652.76 17,814,346,116.62 13,840.15 9.4%
Revenue: Federal Sources of Revenue Subtotal 3,647,080,353.97 2,816.34 3,454,224,054.81 2,683.62 -4.7%
Revenue: Total Revenue From All Sources 28,454,432,580.76 21,973.03 30,460,544,524.77 23,665.11 7.7%
Revenue: Other Sources of Revenue 3,604,240,251.74 2,783.26 2,596,735,993.03 2,017.43 -27.5%
Expenditures: Instruction: Subtotal 12,988,205,937.03 10,029.73 13,200,466,491.36 10,255.58 2.3%
Expenditures: Support Services: Total By Object: Subtotal All Support Services 9,662,653,082.65 7,461.68 10,292,068,252.89 7,996.01 7.2%
Expenditures: Non-Instructional Services: Food Services Operations: Subtotal 824,233,950.94 636.49 963,379,601.39 748.46 17.6%
Expenditures: Non-Instructional Services: Enterprise Operations: Subtotal 0.00 0.00 0.00 0.00 n/a
Expenditures: Direct Program Support: Direct Support Subtotal 0.00 0.00 0.00 0.00 n/a
Current Total Expenditures 23,475,092,970.62 18,127.89 24,455,914,345.64 19,000.05 4.8%
Expenditures: Facilities Acquisition and Construction Services: Non-Property Expenditures (Construction) 2,340,999,126.13 1,807.76 2,696,077,503.23 2,094.61 15.9%
Expenditures: Community Services: NOT Including Property 362,465,911.47 279.90 374,360,120.58 290.84 3.9%
Expenditures: Direct Cost Programs: Direct Cost Programs Subtotal 24,871,991.10 19.21 28,292,217.11 21.98 14.4%
Expenditures: Property 1,115,880,976.04 861.70 1,183,130,707.67 919.19 6.7%
Expenditures: Total Expenditures For Education 27,319,310,975.36 21,096.47 28,737,774,894.23 22,326.67 5.8%
Expenditures: Other Uses: Other Uses Subtotal 2,531,210,472.99 1,954.65 2,647,493,713.46 2,056.87 5.2%
  • [1] This description was edited for length.

  • Totals and Subtotals appear as reported by the State. This report did not calculate them. Subtotals were bolded, and grand totals were bolded and italicized by the State.

  • Results reported for a particular “Federal Locale Code” are the authors’ calculations from state data for districts that are categorized by the federal government as belonging to that locale code.

  • “Expenditures: Support Services: Total by Object” items are a second set of subtotals of the same items grouped by object, and are redundant for reaching the grand total. The “Total By Object: Subtotal” equals the subtotal of the non-object subtotals which was not provided by the State.

  • “Expenditures: Instruction: Special Exhibit Items: Salaries” are additional breakdowns, and are redundant for reaching the Instruction: Subtotal. However, their sum does not equal the “Expenditures: Instruction: Salaries”.

  • “Property” items are not included in subtotals, but are included in “Expenditures: Property” as a subtotal and are included in “Expenditures: Total Expenditures For Education”.

  • “Expenditures: Other Uses: Other Uses Subtotal” (principal and interest) is not included in “Expenditures: Total Expenditures For Education”.

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