Financial data is collected once a year. After an initial validation process the data is posted in the winter with a final set being posted in late spring.
District/School finance links, along with historical data and other finance related data, can be found below.
FID Data Files
Transportation Expenditure Reports (SE-4094)
- Fiscal Years 2007 - 2021 Transportation Expenditure Report (SE-4094) Data Set
- Transportation Expenditure Report (SE-4094) Form
Special Education Expenditure Reports (SE-4096)
- Fiscal Years 2006 - 2021 Special Education Expenditures (SE-4096) Data Set
Other District/ School Financial Data Links
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.
Budget and Salary Compensation Transparency Reporting
MCL 388.1618 of the State School Aid Act requires school districts to post certain financial data on their website. The Michigan Department of Education has developed Budget Transparency Reporting Guidance to standardize this website reporting.
Intermediate School District Annual Website Reporting: 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. The Michigan Department of Education has developed guidance for this website reporting: ISD Annual Website Report Guidance.
The Budget Transparency Report approximates the pie chart format based on districts' FID submission.
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- Budget Transparency Reports File (Historical) Files are optimized for Microsoft Excel 2007 or higher. If you are having difficulties downloading and opening files, do not immediately open it. Instead, open Excel (or the spreadsheet/database software you use) and then open the downloaded file from within the software.
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.
Education Finance Statistics Center (EDFIN)
Information on all aspects of public school finance, including data, surveys, graphs, tools, and publications.
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.
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.
District Financial Profile Files |
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Fiscal Year | Balance Sheet, Revenue and Expenditures |
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2009-2010 | ![]() |
2008-2009 | ![]() |
2007-2008 | ![]() |
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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.
Form B Data (Historical)
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.