Financial Reports

FID Data Files

Financial data is collected once a year. After an initial validation process the data is posted in the spring with a final set being posted in August.

Prior to the school year 2013-2014 FID data files, our financial data sets are in DBF format and often large in size. Some software products (e.g., Excel) have a limitation on the number of records that can be displayed. Contact your technology resource for the appropriate software to access them.
 

Financial Information Database Files
Each ZIP file contains the balance sheet, revenue, expenditure and ESP file for the school year.
School Year 2020-2021 Financial Expenditure Data
School Year 2020-2021 Financial Revenue, Balance Sheet, ESP Data
School Year 2019-2020 Financial Expenditure Data
School Year 2019-2020 Financial Revenue, Balance Sheet, ESP Data
School Year 2018-2019 Financial Expenditure Data
School Year 2018-2019 Financial Revenue, Balance Sheet, ESP Data
School Year 2017-2018 Financial Expenditure Data
School Year 2017-2018 Financial Revenue, Balance Sheet, ESP Data
School Year 2016-2017 Financial Expenditure Data Revised May 22, 2018
School Year 2016-2017 Financial Revenue, Balance Sheet, ESP Data Revised May 22, 2018
School Year 2015-2016 Financial Expenditure Data
School Year 2015-2016 Financial Revenue, Balance Sheet, ESP Data
School Year 2014-2015 Financial Expenditure Data
School Year 2014-2015 Financial Revenue, Balance Sheet, ESP Data
School Year 2013-2014 Financial Expenditure Data
School Year 2013-2014 Financial Revenue, Balance Sheet, ESP Data
School Year 2012-2013 Financial Data
School Year 2011-2012 Financial Data
School Year 2010-2011 Financial Data
School Year 2009-2010 Financial Data
School Year 2008-2009 Financial Data
School Year 2007-2008 Financial Data
School Year 2006-2007 Financial Data
School Year 2005-2006 Financial Data
School Year 2004-2005 Financial Data
School Year 2003-2004 Financial Data

Budget Transparency

Public Act 121 of 2009 requires school districts to post on-line certain financial data. This report approximates this format based on districts' FID submission. Users can compare two districts side-by-side or perform a year-to-year comparison of the same district.

• Budget Transparency Report
  
  
• Budget Transparency Reports File
  These files are optimized for Microsoft Excel 2007 or higher. View our support document if you are having difficulties downloading and opening .xlsx files.

District Financial Profiles

District Financial Profiles are summarized data that contain easier-to-understand groupings of public school financial data and are available in PDF and DBF format.

District Financial Profile Files
Fiscal Year	Balance Sheet, Revenue and Expenditures
2010-2011
2009-2010
2008-2009
2007-2008
2006-2007
2005-2006
2004-2005
2003-2004

Excel Summary Files

Excel summary files contain the FID data for a given collection aggregated to different levels of account structure, e.g., fund, function, or object, at the state and district levels. The files are designed to work within and utilize the analytical abilities of Excel.

Excel Summary Data
	Balance Sheet & Revenue	Expenditures
Fiscal Year 2016-2017 Revised May 22, 2018
Fiscal Year 2015-2016
Fiscal Year 2014-2015
Fiscal Year 2013-2014
Fiscal Year 2012-2013
Fiscal Year 2011-2012
Fiscal Year 2010-2011
Fiscal Year 2009-2010
Fiscal Year 2008-2009
Fiscal Year 2007-2008
Fiscal Year 2006-2007
Fiscal Year 2005-2006
Fiscal Year 2004-2005
Fiscal Year 2003-2004

Transportation Expenditure Reports (SE-4094)

• Transportation Expenditure Report (SE-4094) Data Set
• Transportation Expenditure Report (SE-4094) Form

Special Education Expenditure Reports (SE-4096)

• Special Education Expenditures (SE-4096) Data Set

Historical Form B Data

This section contains financial data collected prior to the opening of the FID. Each year's collection consists of several data files contained in a ZIP file.

• 2002-2003 Historical Form B Data
• 2001-2002 Historical Form B Data
• 2000-2001 Historical Form B Data
• 1999-2000 Historical Form B Data
• 1998-1999 Historical Form B Data
• 1997-1998 Historical Form B Data
• 1996-1997 Historical Form B Data
• 1995-1996 Historical Form B Data
• 1994-1995 Historical Form B Data

Other School Financial Data

Potential Fiscal Stress Schools - Michigan Department of Treasury
Pursuant to Public Act 109 of 2015, the Michigan Department of Treasury produces a list of school districts and public school academies that have potential for financial distress.

Bulletin 1011 - Analysis of Michigan Public Schools Revenue and Expenditures
The Bulletin 1011 is a financial report that groups districts by size of pupil membership. It contains various pieces of financial information about groups of Michigan Public Schools including balance sheet, revenue and expenditure data. It also includes the fall pupil count and average teacher salary for those groups. Files are available in PDF and DBF format.

Bulletin 1014 - Michigan Public Schools Ranked by Select Financial Information

The Bulletin 1014 contains various pieces of financial information about Michigan Public Schools including revenue and expenditure per pupil. They also contain the fall pupil count, average teacher salary, and taxable value information. Files are available in PDF and DBF format.

Annual ISD Web Site Posting
Public Act 413 of 2004 (Enrolled House Bill 5475) amended the Revised School code by adding section 620 (MCL 380.620), which requires each intermediate school district (ISD) to post certain information on its Web site by December 31 of each year, beginning in 2006.

Public School Finance Information
This page contains information related to K-12 public school finance policy in the State of Michigan including foundation allowance data and the National Public Education Finance Survey. Additional links that may be useful in gathering public school finance information are also provided.

Michigan Department of Education Office of Audits Financial Statement Audits
The MDE stores electronic versions of each school district's annual financial audit. The fully-indexed collection of audit reports is annually submitted by Intermediate School Districts (ISDs), Local Education Agencies (LEAs), and Public School Academies (PSAs). School districts confirm the details reported in the Financial Information Database (FID) collection to be consistent with the audited information contained in these reports.

The Common Core of Data (CCD) is a program of the U.S. Department of Education's National Center for Education Statistics that annually collects fiscal and non-fiscal data about all public schools, public school districts and state education agencies in the United States. The data are supplied by state education agency officials and include information that describes schools and school districts, including name, address, and phone number; descriptive information about students and staff, including demographics; and fiscal data, including revenues and current expenditures.

Revenues and Expenditures for Public Elementary and Secondary Education
This publication contains basic revenue and expenditure data, by state, for public elementary and secondary education. It contains state-level data on revenues by source and expenditures by function, including expenditures per pupil.

• 2004-2005 Report
• 2005-2006 Report
• 2006-2007 Report
• 2007-2008 Report
• 2008-2009 Report

Education Finance Statistics Center (EDFIN)
Information on all aspects of public school finance, including data, surveys, graphs, tools, and publications.