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
Category Sort descending | Variable | Description |
---|---|---|
Category: Special Education | Variable: ELIGIBILITY_REASON_NAME_2 |
Description: The name/descriptor of the area of developmental delay or the established condition identified on the child's IFSP by which the child’s eligibility was determined. |
Category: Special Education | Variable: PART_C_EXIT_REASON_CODE |
Description: The reason (Code)given for a child discontinuing services through Part C. |
Category: Special Education | Variable: EO_SERVICE_CODE_5 |
Description: The code for the Individual Education Plan (IEP)-designated program(s), or Individual Family Service Plan (IFSP) program(s), in which the student is participating. This is not to be confused with the student's type of disability. The student's program assignment is not required to match his/her impairment. (E.g., a student does not have to be diagnosed as early childhood developmentally delayed to participate in an early childhood special education program.) |
Category: Special Education | Variable: CURRENT_IFSP_DATE |
Description: The date of the child's most recent Individualized Family Service Plan (IFSP). --This data element is consistent with the field Plan Date in MICIS. |
Category: Special Education | Variable: IFSP_TIMELINESS_NAME |
Description: The name that indicates if the Individual Family Service Plan (IFSP) was completed within the required timeline. |
Category: Special Education | Variable: ELIGIBILITY_REASON_NAME_6 |
Description: The name/descriptor of the area of developmental delay or the established condition identified on the child's IFSP by which the child’s eligibility was determined. |
Category: Special Education | Variable: REFERRAL_AGENCY |
Description: The name of the type of agency that notified the responsible agency the child may potentially be eligible for Part C services. |
Category: Special Education | Variable: ELIGIBILITY_REASON_CODE_2 |
Description: The code used to identify the area of developmental delay or the established condition identified on the child's IFSP by which the child’s eligibility was determined. |
Category: Special Education | Variable: ELIGIBILITY_REASON_NAME_5 |
Description: The name/descriptor of the area of developmental delay or the established condition identified on the child's IFSP by which the child’s eligibility was determined. |
Category: Special Education | Variable: EO_SERVICE_NAME_2 |
Description: The name of the Individual Education Plan (IEP)-designated program(s), or Individual Family Service Plan (IFSP) program(s), in which the student is participating. This is not to be confused with the student's type of disability. The student's program assignment is not required to match his/her impairment. (E.g., a student does not have to be diagnosed as early childhood developmentally delayed to participate in an early childhood special education program.) |
Category: Special Education | Variable: TRANSITION_CONF_TIMELINESS_NAME |
Description: Part C Indicator 8 C: Indicate if the transition IFSP conference was held within the required timeframe (at least 90 days but not more than nine months prior to the toddler's third birthday). |
Category: Special Education | Variable: PRIM_SERVICE_SETTING_CODE |
Description: The code for the environment in which the majority of the services are being provided to the child. |
Category: Special Education | Variable: PART_C_EXIT_DATE |
Description: The date on which the child ceased receiving Part C services. --This data element is consistent with the field Status Date in MICIS. |
Category: Special Education | Variable: EO_SERVICE_NAME_1 |
Description: The name of the Individual Education Plan (IEP)-designated program(s), or Individual Family Service Plan (IFSP) program(s), in which the student is participating. This is not to be confused with the student's type of disability. The student's program assignment is not required to match his/her impairment. (E.g., a student does not have to be diagnosed as early childhood developmentally delayed to participate in an early childhood special education program.) |
Category: Special Education | Variable: EO_AS_OF_DATE |
Description: The date a new record was entered for a student. |
Category: Special Education | Variable: ELIGIBILITY_REASON_CODE_1 |
Description: The code used to identify the area of developmental delay or the established condition identified on the child's IFSP by which the child’s eligibility was determined. |
Category: Special Education | Variable: IFSP_TIMELINESS_CODE |
Description: The code that indicates if the Individual Family Service Plan (IFSP) was completed within the required timeline. |
Category: Special Education | Variable: REFERRAL_DATE |
Description: The date the lead agency or Education Information System (EIS) provider receives the referral of the child. |
Category: Special Education | Variable: TRANSITION_IFSP_TIMELINESS_NAME |
Description: Part C Indicator 8 A: Indicate if the transition plan in the IFSP was completed within the required timeframe (at least 90 days but not more than nine months prior to the toddler's third birthday). |
Category: Special Education | Variable: ELIGIBILITY_REASON_CODE_9 |
Description: The code used to identify the area of developmental delay or the established condition identified on the child's IFSP by which the child’s eligibility was determined. |
Category: Standard Assessment | Variable: WRI_IS_PROFICIENT |
Description: Flag denoting whether the student was proficient on the writing portion of the assessment. |
Category: Standard Assessment | Variable: STATE_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: Standard Assessment | Variable: SCHOOL_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: Standard Assessment | Variable: ELA_IS_PROFICIENT |
Description: Flag denoting whether the student was proficient on the English language arts portion of the assessment. (Y= Yes; N=No) |
Category: Standard Assessment | Variable: MTH_IS_PROFICIENT |
Description: Flag denoting whether the student was proficient on the mathematics portion of the assessment. (Y= Yes; N=No) |
Category: Standard Assessment | Variable: DISTRICT_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: Standard Assessment | Variable: SOC_IS_PROFICIENT |
Description: Flag denoting whether the student was proficient on the social studies portion of the assessment. |
Category: Standard Assessment | Variable: SCI_IS_PROFICIENT |
Description: Flag denoting whether the student was proficient on the science portion of the assessment. |
Category: Standard Assessment | Variable: RDG_IS_PROFICIENT |
Description: Flag denoting whether the student was proficient on the reading portion of the assessment. (Y= Yes; N=No) |
Category: Testing Accommodations | Variable: MASKING |
Description: MASKING |
Category: Testing Accommodations | Variable: AUDIO_PART_B |
Description: AUDIO PART B |
Category: Testing Accommodations | Variable: LEP_TEST_ENGLISH |
Description: LEP TEST ENGLISH |
Category: Testing Accommodations | Variable: VISUAL_AIDS |
Description: VISUAL AIDS |
Category: Testing Accommodations | Variable: LEP_OTHER_ACCOM_PART_A |
Description: LEP OTHER ACCOM PART A |
Category: Testing Accommodations | Variable: VIDEO_ARABIC |
Description: VIDEO ARABIC |
Category: Testing Accommodations | Variable: LEP_DIR_AUDIO |
Description: LEP DIR AUDIO |
Category: Testing Accommodations | Variable: STD_RSPND_BRAILLE |
Description: STUDENT RESPONDS USING BRAILLE WRITER OR BRAILLE NOTETAKER |
Category: Testing Accommodations | Variable: TEST_CONTENT_PROVIDED |
Description: TEST CONTENT PROVIDED IN ASL OR SEE (HUMAN SIGNER) |
Category: Testing Accommodations | Variable: CD_PART_A |
Description: CD PART A |
Category: Testing Accommodations | Variable: MODIFIED_RESPONSE_FORMAT |
Description: MODIFIED RESPONSE FORMAT |
Category: Testing Accommodations | Variable: NON_SPANISH_TRANSLATION |
Description: NON-SPANISH TRANSLATION |
Category: Testing Accommodations | Variable: REPEAT_ITEM_AUDIO |
Description: REPEAT ITEM AUDIO |
Category: Testing Accommodations | Variable: COMPUTER_ASSISTED |
Description: COMPUTER ASSISTED |
Category: Testing Accommodations | Variable: NOISE_BUFFERS |
Description: NOISE BUFFERS |
Category: Testing Accommodations | Variable: SPANISH_TRANSLATION |
Description: SPANISH TRANSLATION (STACKED) |
Category: Testing Accommodations | Variable: MULTIDAY |
Description: MULTIDAY |
Category: Testing Accommodations | Variable: BRAILLE_PART_B |
Description: BRAILLE PART B |
Category: Testing Accommodations | Variable: LEP_TEST_READER_ENG_PART_A |
Description: LEP TEST READER ENGLISH PART A |
Category: Testing Accommodations | Variable: REPEAT_LSTNG_TEST_RSPNSE_OTN |
Description: REPEAT LISTENING TEST RESPONSE OPTIONS BY HUMAN READER |
Category: Testing Accommodations | Variable: LEP_TEST_READER_ENG_PART_B |
Description: LEP TEST READER ENGLISH PART B |
Category: Testing Accommodations | Variable: ALTERNATE_RESPONSE |
Description: ALTERNATE RESPONSE |
Category: Testing Accommodations | Variable: LEP_OTHER_ACCOM_PART_B |
Description: LEP OTHER ACCOM PART B |
Category: Testing Accommodations | Variable: LEP_TEST_DIRECTIONS_ENGLISH |
Description: LEP TEST DIRECTIONS ENGLISH |
Category: Testing Accommodations | Variable: INTERPRETER_SIGN_TST_DIR |
Description: INTERPRETER SIGNS TEST DIRECTIONS IN ASL |
Category: Testing Accommodations | Variable: EXTEND_SPKG_TST_RSPNSE_TIME |
Description: EXTENDED SPEAKING TEST RESPONSE TIME |
Category: Testing Accommodations | Variable: CLOSED_CAPTIONING |
Description: CLOSED CAPTIONING |
Category: Testing Accommodations | Variable: TEST_READ |
Description: TEST READ |
Category: Testing Accommodations | Variable: BRAILLE_TEST_OR_WRITER |
Description: BRAILLE TEST OR WRITER |
Category: Testing Accommodations | Variable: REPEAT_TEST_ITEM |
Description: REPEAT TEST ITEMS BY HUMAN READER |
Category: Testing Accommodations | Variable: READ_ALOUD_LSTNG_RSPNSE_OPN |
Description: READ ALOUD LISTENING TEST RESPONSE OPTIONS BY HUMAN READER |
Category: Testing Accommodations | Variable: LEP_OTHER_ACCOM |
Description: LEP OTHER ACCOM |
Category: Testing Accommodations | Variable: AUDIO_PART_A |
Description: AUDIO PART A |
Category: Testing Accommodations | Variable: OTHER_ACCOM_PART_B |
Description: OTHER ACCOM PART B |
Category: Testing Accommodations | Variable: LEP_TEST_READER_ENGLISH |
Description: LEP TEST READER ENGLISH |
Category: Testing Accommodations | Variable: LEP_TEST_DIRECTIONS_NATIVE |
Description: LEP TEST DIRECTIONS NATIVE |
Category: Testing Accommodations | Variable: BRAILLE_PART_A |
Description: BRAILLE PART A |
Category: Testing Accommodations | Variable: REVERSE_CONTRAST |
Description: REVERSE CONTRAST |
Category: Testing Accommodations | Variable: OTHER_APPROVED_ACCOMMODATION |
Description: OTHER APPROVED ACCOMMODATION |
Category: Testing Accommodations | Variable: MODIFIED_PRESENTATION_FORMAT |
Description: MODIFIED PRESENTATION FORMAT |
Category: Testing Accommodations | Variable: STANDARD |
Description: STANDARD |
Category: Testing Accommodations | Variable: BRAILLE |
Description: BRAILLE |
Category: Testing Accommodations | Variable: LARGE_PRINT_PART_B |
Description: LARGE PRINT PART B |
Category: Testing Accommodations | Variable: COLOR_CHOOSER |
Description: COLOR CHOOSER |
Category: Testing Accommodations | Variable: L1_GLOSSARY |
Description: L1 GLOSSARY |
Category: Testing Accommodations | Variable: VIDEO_ENGLISH |
Description: VIDEO ENGLISH |
Category: Testing Accommodations | Variable: TEST_READ_PART_A |
Description: TEST READ PART A |
Category: Testing Accommodations | Variable: LARGE_PRINT |
Description: LARGE PRINT |
Category: Testing Accommodations | Variable: AMPLIFICATION_SYSTEM |
Description: AMPLIFICATION SYSTEM |
Category: Testing Accommodations | Variable: LARGE_PRINT_BOOKLET |
Description: LARGE PRINT BOOKLET |
Category: Testing Accommodations | Variable: MODIFIED_TEST_DIRECTIONS |
Description: MODIFIED TEST DIRECTIONS |
Category: Testing Accommodations | Variable: SCRIBE_ELA_WRITING |
Description: SCRIBE - ELA WRITING ITEMS |
Category: Testing Accommodations | Variable: VIDEO |
Description: VIDEO |
Category: Testing Accommodations | Variable: OTHER_ACCOM_PART_A |
Description: OTHER ACCOM PART A |
Category: Testing Accommodations | Variable: STD_ASST_TECH_RSPND_TST_ITEM |
Description: STUDENT USES ASSISTIVE TECHNOLOGY TO RESPOND TO TEST ITEMS |
Category: Testing Accommodations | Variable: STD_RSPND_ORALLY |
Description: STUDENT RESPONDS ORALLY USING EXTERNAL AUGMENTATIVE AND ALTERNATE COMMUNICATION DEVICE OR SOFTWARE |
Category: Testing Accommodations | Variable: CALCULATOR |
Description: CALCULATOR |
Category: Testing Accommodations | Variable: SCRIBE |
Description: SCRIBE |
Category: Testing Accommodations | Variable: ENGLISH_GLOSSARY |
Description: ENGLISH GLOSSARY |
Category: Testing Accommodations | Variable: WORD_PROCESSOR |
Description: WORD PROCESSOR |
Category: Testing Accommodations | Variable: STD_RSPND_RECORD_DEVICE |
Description: STUDENT RESPONDS USING A RECORDING DEVICE, WHICH IS PLAYED BACK AND TRANSCRIBED BY THE STUDENT |
Category: Testing Accommodations | Variable: ENGLISH_DICTIONARY |
Description: ENGLISH DICTIONARY |
Category: Testing Accommodations | Variable: READ_ALOUD_ELA_PASSGES |
Description: READ ALOUD - English Language Arts (ELA) PASSAGES |
Category: Testing Accommodations | Variable: TEST_READ_PART_B |
Description: TEST READ PART B |
Category: Testing Accommodations | Variable: EXTEND_TESTING_TIME |
Description: EXTENDED TESTING TIME WITHIN THE SCHOOL DAY |
Category: Testing Accommodations | Variable: AUDIO |
Description: AUDIO |
Category: Testing Accommodations | Variable: AUDIO_AMP_DEVICE |
Description: AUDIO AMP DEVICE OR NOISE BUFFER |
Category: Testing Accommodations | Variable: WORD_PRCESSOR_RSPND_TST_ITEM |
Description: WORD PROCESSOR OR SIMILAR KEYBOARDING DEVICE TO RESPOND TO TEST ITEMS |
Category: Testing Accommodations | Variable: EXTEND_TESTING_SESSION |
Description: EXTENDED TESTING SESSION OVER MULTIPLE DAYS FOR A SINGLE DOMAIN |
Category: Testing Accommodations | Variable: LARGE_PRINT_PART_A |
Description: LARGE PRINT PART A |
Category: Testing Accommodations | Variable: MAGNIFCATN_OR_LOW_VISION_AID |
Description: MAGNIFICATION OR LOW VISION AIDS |