Michigan School District Revenue and Expenditure Report [Mackinac Center]

District 1

District 2

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Description	Style	Detroit City School District, 2014-15	Per Pupil	Lansing Public School District, 2014-15	Per Pupil	Per Pupil Percent Difference
Average Daily Attendance: As Defined by State Law		43,440.85	1.00	10,678.22	1.00	0.0%
Revenue: Local Sources of Revenue Subtotal	B	165,384,712.27	3,807.12	32,844,380.42	3,075.83	23.8%
Revenue: Revenue From Intermediate Sources		0.00	0.00	0.00	0.00	0.0%
Revenue: Revenue From State Sources		420,070,646.85	9,669.95	91,723,946.67	8,589.82	12.6%
Revenue: Federal Sources of Revenue Subtotal	B	222,634,106.79	5,124.99	26,248,721.15	2,458.16	108.5%
Revenue: Total Revenue From All Sources	BIG	808,089,465.91	18,602.06	150,817,048.24	14,123.80	31.7%
Expenditures: Instruction: Subtotal	B	334,273,967.74	7,694.92	82,554,342.09	7,731.10	-0.5%
Expenditures: Support Services: Total By Object: Subtotal All Support Services	B	322,320,690.08	7,419.76	63,569,594.63	5,953.20	24.6%
Expenditures: Non-Instructional Services: Food Services Operations: Subtotal	B	40,869,267.51	940.80	7,291,619.93	682.85	37.8%
Expenditures: Non-Instructional Services: Enterprise Operations: Subtotal	B	0.00	0.00	0.00	0.00	0.0%
Expenditures: Direct Program Support: Direct Support Subtotal	B	0.00	0.00	0.00	0.00	0.0%
Current Total Expenditures	BIR	697,463,925.33	16,055.49	153,415,556.65	14,367.15	11.8%
Expenditures: Facilities Acquisition and Construction Services: Non-Property Expenditures (Construction)		2,750,947.28	63.33	1,628,478.86	152.50	-58.5%
Expenditures: Community Services: NOT Including Property		3,362,130.47	77.40	634,867.83	59.45	30.2%
Expenditures: Direct Cost Programs: Direct Cost Programs Subtotal	B	2,071,744.98	47.69	522,888.24	48.97	-2.6%
Expenditures: Property		4,514,787.65	103.93	3,681,114.41	344.73	-69.9%
Expenditures: Total Expenditures For Education	BIR	710,163,535.71	16,347.83	159,882,905.99	14,972.81	9.2%
Expenditures: Other Uses: Other Uses Subtotal	B	220,572,816.46	5,077.54	5,370,350.00	502.93	909.6%

Notes

[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”.