The financial data files contain data commonly reported for MI school districts including expenditure, revenue, and balance data. Data are sourced from the State of Michigan’s Financial Information Database (FID). Data from the 2004-2022 school years are available. Future year's school year data will be added on.

K-12 Finance Balance

Record Level: District by year by fund by account (Major Class) 
Record Count: 34,000-42,000 fund/account records per year 
Years Covered: 2004-2022 
Population Coverage: District balances at the level of individual funds and accounts 

The district finance balance dataset contains information on the balances in specific district allocation accounts. Each allocation observation is unique within district and year on one of Fund, Suffix, or Major Class, although each Fund, Suffix, and Major Class are seen multiple times within a district and year. Working with the file will generally require some collapse of the file. The INDICATOR variable separates allocations into Balances, Liabilities, and Assets. The AMOUNT variable lists the monetary value associated with the given allocation. 

We have data for between 31,000 and 41,000 balances per year for the range of the dataset, rising slowly over time. We have a total of over 678,000 total balance records.

K-12 Finance Expenditures

Record Level: District by year by object code by expenditure function by fund. From 2017 onward also by by building. 
Record Count: 180,000-688,000 fund/account records per year 
Years Covered: 2004-2022 
Population Coverage: K12 District expenditures 

The district finance expenditures dataset has information describing district spending and what specific district allocation account or grant its coming from. The district expenditure dataset includes BUILDING_CODE and BUILDING_NAME information from 2017 onward, allowing researchers to track expenditures from 4125 buildings. However only roughly two thirds of the over 2.8 million expenditures in these years has building information, with the other third being only at the district level. 

The three digit object code (with a fourth digit "0" added on) is split out into three variables for researcher ease in grouping AMOUNT values they are interested in. These three variables are the HEADER_OBJECT_CODE, SUBHEADER_OBJECT_CODE, and OBJECT_CODE. For example, if the object code is 1870, the HEADER_OBJECT_CODE will be "1000" and the associated HEADER_OBJECT_DESC will indicate "Salaries". The SUBHEADER_OBJECT_CODE is 1800 and SUBHEADER_OBJECT_DESC will indicate "Salary, Temporary". The OBJECT_CODE will be 1870 and the OBJECT_CODE_DESC will indicate "Salary, Temporary, Teaching". 

We have data for over 5.5 million different expenditures. From 2004 to 2016 there are between 180,000 and 242,000 expenditures. Starting in 2017 the numbers rise, at over 366,000 in 2017 and as high as 688,000 in 2022.

K-12 Finance Revenue

Record Level: District by year by fund by suffix code by account (Major Class) 
Record Count: 28,000-32,000 fund/account records per year 
Years Covered: 2004-2022 
Population Coverage: District revenues at the level of individual funds, functions, and accounts 

The district finance revenue dataset holds information on sources of income for districts with specific amounts and descriptive categories they fall under. The revenue data is structured similarly to the balance data, with observations split into fund, function, and major class data. We have data for between 28,000 and 32,000 revenue records per year, with a total of 569,502 records total.

Codebook

Showing 101 - 200 of 1138 results
Category Sort descending Variable Description
Category: All Variable: LAST_COLLECTION_ID Description: 

Code associated with the collection in which the student was last reported by any district.

Category: All Variable: ASSIGNED_ISD_NAME Description: 

The name, as recorded in the Educational Entity Master (EEM), that identifies the intermediate school district (ISD) or educational service agency (ESA) in which the district or program is located. This is the ISD that the educator is assigned to.

Category: All Variable: COLLECTION_SCHOOL_YEAR Description: 

The academic school year in which the course was completed by the student.

Category: All Variable: START_YEAR Description: 

The calendar year in which the school year began.

Category: All Variable: RIC Description: 

The unique student identifier--Research Identification Code.

Category: All Variable: OPERATIONAL_DISTRICT_CODE Description: 

The official state assigned five digit code denoting the district of the entity held accountable for the student's graduation status.

Category: All Variable: REPORTING_PERIOD Description: 

Description of the reporting period (school year, fall, spring) that the data represents.

Category: All Variable: OPERATIONAL_ISD_CODE Description: 

The state-assigned two-digit number, as recorded in the Educational Entity Master (EEM), that identifies the intermediate school district (ISD) or educational service agency (ESA) in which the district or program is located.

Category: All Variable: SCHOOL_YEAR Description: 

The start and end years of the schoolyear that the student attended / received services during the collection used for this record.

Category: All Variable: SCHOOL_NAME Description: 

The official name assigned to the School or Facility (Building) type of entity held accountable for the student's graduation status.

Category: All Variable: OPERATIONAL_DISTRICT_NAME Description: 

The official district name denoting the district of the entity held accountable for the student's graduation status.

Category: All Variable: SCHOOL_CODE Description: 

The entity code assigned to the School or Facility (Building) held accountable for the student's graduation status.

Category: All Variable: OPERATIONAL_ISD_NAME Description: 

The name, as recorded in the Educational Entity Master (EEM), that identifies the intermediate school district (ISD) or educational service agency (ESA) in which the district or program is located.

Category: All Variable: OPERATIONAL_DISTRICT_NAME Description: 

The state-assigned name, as recorded in the Educational Entity Master (EEM), which identifies the public school district responsible for providing education to the reported student. It is the district to which any applicable funds (state or federal) will be sent. Otherwise known as the District Name.

Category: All Variable: BUILDING_NAME Description: 

The name as assigned to the building in the official Educational Entity Master. Otherwise known as Building Name.

Category: All Variable: EMPLOYED_ISD_CODE Description: 

The state-assigned five-digit number, as recorded in the Educational Entity Master (EEM), that identifies the intermediate school district (ISD) or educational service agency (ESA) in which the district or program is located. This is the ISD that the educator is employed by.

Category: All Variable: EMPLOYED_DISTRICT_CODE Description: 

The official state assigned five digit code denoting the district that the educator is employed by.

Category: All Variable: SCHOOL_NAME Description: 

The name as assigned to the building in the official Educational Entity Master (EEM).

Category: All Variable: ENTITY_TYPE Description: 

Description of Entity Type which indicates whether the school/entity that the staff is assigned to, is private, charter, public, state-run, etc.

Category: All Variable: SCHOOL_OPEN_DATE Description: 

The actual opening date of the school or when it begins to do business.

Category: All Variable: MOECS_EDUCATOR_ID Description: 

A unique identification code assigned to educators when they enter their information in MOECS for the first time, to keep the anonymity of the staff.

Category: All Variable: COLLECTION Description: 

Name of Collection during which the data in a given record were reported.

Category: All Variable: SCHOOL_YEAR Description: 

Description of School Year which the data represents.

Category: All Variable: RPIC Description: 

A unique Personnel Identification Code (PIC) which is modified for the researcher's database (i.e., Research Personnel Identification Code = RPIC) to keep the anonymity of the staff.

Category: All Variable: RIC Description: 

The unique student identifier--Research Identification Code.

Category: All Variable: SCHOOL_YEAR Description: 

Description of the school year that the data represents.

Category: All Variable: SUBMITTING_SCHOOL_CODE Description: 

The state-assigned five- or nine-digit code from EEM of the entity responsiblefor the certification (if applicable) of the collection. Generally, this is theentity receiving funding. It may or may not be the entity that is directlyproviding education services to the student. This field identifies the building entity submitting the record. Note not all children submitted will have a building code, it is optional for community based programs.

Category: All Variable: TABLE_ID Description: 

Unique key generated to relate records from Main to Programs tables. Note this key was generated for the relationship of these tables and cannot be used with K12 data.

Category: All Variable: COLLECTION Description: 

Description of the reporting period (school year, fall, spring) that the data represents.

Category: All Variable: SUBMITTING_DISTRICT_NAME Description: 

The name, as recorded in EEM, which identifies the district entity submitting the record.

Category: All Variable: SUBMITTING_SCHOOL_NAME Description: 

The name assigned to the submitting school building in the official Educational Entity Master.

Category: All Variable: SUBMITTING_DISTRICT_CODE Description: 

The state-assigned five- or nine-digit code from EEM of the entity responsiblefor the certification (if applicable) of the collection. Generally, this is theentity receiving funding. It may or may not be the entity that is directlyproviding education services to the student. This field identifies the district entity submitting the record.

Category: All Variable: SCHOOL_NAME Description: 

The name as assigned to the building in the official Educational Entity Master application. (based in EEM).

Category: All Variable: SCHOOL_CODE Description: 

The five-digit code as assigned to the building in the official Educational Entity Master application (based in EEM).

Category: All Variable: OPERATIONAL_DISTRICT_CODE Description: 

The state-assigned five-digit number, as recorded in the Educational Entity Master (EEM), which identifies the public school district responsible for providing education to the reported student. It is the district to which any applicable funds (state or federal) will be sent. Otherwise known as the District Code.

Category: All Variable: BUILDING_CODE Description: 

The five-digit code as assigned to the building in the official Educational Entity Master. Otherwise known as Building Code.

Category: Alternative Assessments Variable: SOC_MIACCESS_TEST_TYPE Description: 

1) MI-Access Functional Independence (FI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the High Range of Complexity. 2) MI-Access Supported Independence (SI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Medium Range of Complexity. 3) MI-Access Participation (P) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Low Range of Complexity.* Essential Elements are specific statements of Knowledge and Skills linked to the grade-level standards.

Category: Alternative Assessments Variable: RDG_MIACCESS_TEST_TYPE Description: 

1) MI-Access Functional Independence (FI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the High Range of Complexity. 2) MI-Access Supported Independence (SI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Medium Range of Complexity. 3) MI-Access Participation (P) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Low Range of Complexity.* Essential Elements are specific statements of Knowledge and Skills linked to the grade-level standards.

Category: Alternative Assessments Variable: MTH_MIACCESS_TEST_TYPE Description: 

1) MI-Access Functional Independence (FI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the High Range of Complexity. 2) MI-Access Supported Independence (SI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Medium Range of Complexity. 3) MI-Access Participation (P) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Low Range of Complexity.* Essential Elements are specific statements of Knowledge and Skills linked to the grade-level standards.

Category: Alternative Assessments Variable: SCI_MIACCESS_TEST_TYPE Description: 

1) MI-Access Functional Independence (FI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the High Range of Complexity. 2) MI-Access Supported Independence (SI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Medium Range of Complexity. 3) MI-Access Participation (P) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Low Range of Complexity.* Essential Elements are specific statements of Knowledge and Skills linked to the grade-level standards.

Category: Alternative Assessments Variable: ELA_MIACCESS_TEST_TYPE Description: 

1) MI-Access Functional Independence (FI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the High Range of Complexity. 2) MI-Access Supported Independence (SI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Medium Range of Complexity. 3) MI-Access Participation (P) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Low Range of Complexity.* Essential Elements are specific statements of Knowledge and Skills linked to the grade-level standards.

Category: Alternative Assessments Variable: WRI_MIACCESS_TEST_TYPE Description: 

1) MI-Access Functional Independence (FI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the High Range of Complexity. 2) MI-Access Supported Independence (SI) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Medium Range of Complexity. 3) MI-Access Participation (P) – For students who have, or function as if they have, a significant cognitive impairment, and whose instruction is most closely aligned to the Essential Elements* and within the Low Range of Complexity.* Essential Elements are specific statements of Knowledge and Skills linked to the grade-level standards.

Category: Alternative Assessments Variable: IS_SCHOOL_TESTED_FAY Description: 

Is the student considered a full academic year (FAY) participant for the school during this year (Y= Yes; N=No; U=Unknown).

Category: Alternative Assessments Variable: IS_STATE_TESTED_FAY Description: 

Is the student considered a full academic year (FAY) participant for the state during this year (Y= Yes; N=No; U=Unknown).

Category: Alternative Assessments Variable: IS_DISTRICT_TESTED_FAY Description: 

Is the student considered a full academic year (FAY) participant for the district during this year (Y= Yes; N=No; U=Unknown).

Category: Assessment Score Variable: ELA_SS Description: 

The scaled score for the English language arts portion of the assessment.

Category: Assessment Score Variable: SOC_AGP_YRS_PROJ Description: 

The timeframe in which students are expected to reach proficiency.

Category: Assessment Score Variable: SCI_PL_NAME Description: 

The performance level name for the science portion of the assessment.

Category: Assessment Score Variable: ELA_SGP Description: 

The student growth percentile (SGP) for the English language arts portion of the assessment.

Category: Assessment Score Variable: MTH_PL_RANGE Description: 

A distinction which further differentiates whether the student was Low, Mid or High within their designated performance level for the mathematics portion of the assessment.

Category: Assessment Score Variable: SOC_SS Description: 

The scaled score for the social studies portion of the assessment.

Category: Assessment Score Variable: WRI_SS_SE Description: 

The scaled score standard error for the writing portion of the assessment.

Category: Assessment Score Variable: WRI_SS Description: 

The scaled score for the writing portion of the assessment.

Category: Assessment Score Variable: ELA_RSCH_Z_SCORE Description: 

A standardized score assigned to each student that describes each students relationship to the mean of all students with a score.

Category: Assessment Score Variable: RDG_PL_CHANGE Description: 

Performance level change is used to compare student performance from year to year for the reading portion of the assessment . Transition categories are: Significant Decline, Decline, Maintaining, Improvement, or Significant Improvement. Abbreviations are not used in this field, rather the actual descriptions are used.

Category: Assessment Score Variable: SCI_SGP_LEVEL_DESC Description: 

The student growth percentile (SGP) description for the science portion of the assessment.

Category: Assessment Score Variable: MTH_PL_NAME Description: 

The performance level name for the mathematics portion of the assessment.

Category: Assessment Score Variable: WRI_PL Description: 

The performance level for the writing portion of the assessment.

Category: Assessment Score Variable: SOC_THETA_SE Description: 

The Theta standard error for the social studies portion of the assessment.

Category: Assessment Score Variable: SCI_RSCH_Z_SCORE Description: 

A standardized score assigned to each student that describes each students relationship to the mean of all students with a score.

Category: Assessment Score Variable: ELA_THETA_SE Description: 

The Theta standard error for the English language arts portion of the assessment.

Category: Assessment Score Variable: SOC_PL Description: 

The performance level for the social studies portion of the assessment.

Category: Assessment Score Variable: RDG_PL Description: 

The performance level for the reading portion of the assessment.

Category: Assessment Score Variable: SCI_VALID Description: 

Flag denoting whether the student's test was valid for the science portion of the assessment.

Category: Assessment Score Variable: MTH_THETA_SE Description: 

The Theta standard error for the mathematics portion of the assessment.

Category: Assessment Score Variable: SCI_SS Description: 

The scaled score for the science portion of the assessment.

Category: Assessment Score Variable: SCI_SS_SE Description: 

The scaled score standard error for the science portion of the assessment.

Category: Assessment Score Variable: WRI_VALID Description: 

Flag denoting whether the student's test was valid for the writing portion of the assessment.

Category: Assessment Score Variable: ELA_VALID Description: 

Flag denoting whether the student's test was valid for the English language arts portion of the assessment.

Category: Assessment Score Variable: RDG_PL_RANGE Description: 

A distinction which further differentiates whether the student was Low, Mid or High within their designated performance level for the reading portion of the assessment.

Category: Assessment Score Variable: SOC_PL_NAME Description: 

The performance level name for the social studies portion of the assessment.

Category: Assessment Score Variable: SOC_SGP_LEVEL_DESC Description: 

The student growth percentile (SGP) description for the social studies portion of the assessment.

Category: Assessment Score Variable: ELA_PL_NAME Description: 

The performance level name for the English language arts portion of the assessment.

Category: Assessment Score Variable: MTH_PL Description: 

The performance level for the mathematics portion of the assessment.

Category: Assessment Score Variable: MTH_SGP_LEVEL_DESC Description: 

The student growth percentile (SGP) description for the mathematics portion of the assessment.

Category: Assessment Score Variable: MTH_VALID Description: 

Flag denoting whether the student's test was valid for the mathematics portion of the assessment.

Category: Assessment Score Variable: SCI_THETA_SE Description: 

The Theta standard error for the science portion of the assessment.

Category: Assessment Score Variable: MTH_SGP Description: 

The student growth percentile (SGP) for the mathematics portion of the assessment.

Category: Assessment Score Variable: RDG_SS Description: 

The scaled score for the reading portion of the assessment.

Category: Assessment Score Variable: SOC_OVERALL_AGP Description: 

The adequate growth percentile (AGP) for the social studies portion of the assessment.

Category: Assessment Score Variable: MTH_AGP_YRS_PROJ Description: 

The timeframe in which students are expected to reach proficiency.

Category: Assessment Score Variable: WRI_PL_NAME Description: 

The performance level name for the writing portion of the assessment.

Category: Assessment Score Variable: MTH_SS_SE Description: 

The scaled score standard error for the mathematics portion of the assessment.

Category: Assessment Score Variable: ELA_OVERALL_AGP Description: 

The adequate growth percentile (AGP) for the English language arts portion of the assessment.

Category: Assessment Score Variable: RDG_PL_NAME Description: 

The performance level name for the reading portion of the assessment.

Category: Assessment Score Variable: SCI_OVERALL_AGP Description: 

The adequate growth percentile (AGP) for the science portion of the assessment.

Category: Assessment Score Variable: SOC_SGP Description: 

The student growth percentile (SGP) for the social studies portion of the assessment.

Category: Assessment Score Variable: SOC_SS_SE Description: 

The scaled score standard error for the social studies portion of the assessment.

Category: Assessment Score Variable: MTH_RSCH_Z_SCORE Description: 

A standardized score assigned to each student that describes each students relationship to the mean of all students with a score.

Category: Assessment Score Variable: MTH_OVERALL_AGP Description: 

The adequate growth percentile (AGP) for the mathematics portion of the assessment.

Category: Assessment Score Variable: MTH_PL_CHANGE Description: 

Performance level change is used to compare student performance from year to year for the mathematics portion of the assessment . Transition categories are: Significant Decline, Decline, Maintaining, Improvement, or Significant Improvement. Abbreviations are not used in this field, rather the actual descriptions are used.

Category: Assessment Score Variable: SCI_PL Description: 

The performance level for the science portion of the assessment.

Category: Assessment Score Variable: ELA_SS_SE Description: 

The scaled score standard error for the English language arts portion of the assessment.

Category: Assessment Score Variable: SCI_SGP Description: 

The student growth percentile (SGP) for the science portion of the assessment.

Category: Assessment Score Variable: MTH_SS Description: 

The scaled score for the mathematics portion of the assessment.

Category: Assessment Score Variable: RDG_VALID Description: 

Flag denoting whether the student's test was valid for the reading portion of the assessment.

Category: Assessment Score Variable: RDG_THETA_SE Description: 

The Theta standard error for the reading portion of the assessment.

Category: Assessment Score Variable: ELA_SGP_LEVEL_DESC Description: 

The student growth percentile (SGP) description for the English language arts portion of the assessment.

Category: Assessment Score Variable: SCI_AGP_YRS_PROJ Description: 

The timeframe in which students are expected to reach proficiency.

Category: Assessment Score Variable: ELA_AGP_YRS_PROJ Description: 

The timeframe in which students are expected to reach proficiency.