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 701 - 800 of 1138 results
Category Sort descending Variable Description
Category: K12 Building Variable: SCHOOL_PHYS_ZIP_LINE_ONE Description: 

The zip code of the physical address for the entity.

Category: K12 Building Variable: SCHOOL_PHYS_STATE Description: 

The state of the physical address for the entity.

Category: K12 Building Variable: SCHOOL_PHYS_CITY Description: 

The city of the physical address for the entity.

Category: K12 Building Variable: SCHOOL_PHYS_ADD_LINE_TWO Description: 

The second line of the physical address for the entity.

Category: K12 Building Variable: SCHOOL_PHYS_ADD_LINE_ONE Description: 

The first line of the physical address for the entity.

Category: K12 Building Variable: SCHOOL_NAME Description: 

The official name assigned to a School or Facility (Building) type of entity in the Educational Entity Master (EEM)..

Category: K12 Building Variable: SCHOOL_CODE Description: 

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

Category: K12 Building Variable: SCHOOL_BASED_HEALTH_CENTER Description: 

Flag denoting that this entity has a school-based health center. School-Based Health Centers are comprehensive primary health care clinics operating on school property for children and youth.

Category: K12 Building Variable: SAT_TEST_CENTER Description: 

Flag to specify if the entity is authorized to offer the SAT test.

Category: K12 Building Variable: RCCI_OR_YOUTH_HOME Description: 

Flag denoting if the entity is a residential child care institution or youth home. A child-care facility which provides 24-hour care. These are residences for neglected or delinquent children

Category: K12 Building Variable: PROSPERITY_REGION_NAME Description: 

The name of the region to which the county belongs.

Category: K12 Building Variable: PROSPERITY_REGION_CODE Description: 

The code corresponding to the region the county belongs within for the purposes of the Regional Prosperity Initiative.

Category: K12 Building Variable: PRE_KINDERGARTEN Description: 

Flag denoting if the entity provides Pre-K. Pre-kindergarten is a national technical term for a state, local or privately funded preschool program for children one or two years before kindergarten entry.

Category: K12 Building Variable: ALTERNATIVE_EDUCATION Description: 

Flag denoting schools and unique education providers that provide alternative education programs for suspended and/or expelled students.

Category: K12 Building Variable: OUT_OF_SCHOOL_TIME_PGM_SVS Description: 

Flag denoting that this entity has programs offered/paid for by school or district during the time regular school is not in session for K-12 students.

Category: K12 Building Variable: OTHER_BEFORE_AFTER_SCH_PGM Description: 

Flag denoting that this entity has programs for K-12 students offered at times when school is not in session and funded through sources other than the school/district and not fee-based.

Category: K12 Building Variable: SCHOOL_PHYS_ZIP_LINE_TWO Description: 

The +4 zip code of the physical address for the entity.

Category: K12 Building Variable: SCHOOLS_OF_CHOICE_OFFERED Description: 

Flag denoting that this entity participates in schools of choice. The schools of choice provisions in Section 105 and 105c of the State School Aid Act are designed to allow local school districts to enroll nonresident students and count them in membership without having to obtain approval from the district of residence.

Category: K12 Building Variable: SPECIAL_EDUCATION Description: 

Flag to specify if the entity provides special education programs. Special education means specially designed instruction, at no cost to the parents, to meet the unique educational needs of the student with a disability and to develop the student’s maximum potential.

Category: K12 Building Variable: SPECIAL_EDUCATION_CENTER_PGM Description: 

Flag to specify if the entity provides special education center programs. “Center program” refers to a program operated by a district or intermediate district for special education pupils from several districts in programs for pupils.

Category: K12 Building Variable: SUPPLEMENTAL_VIRTUAL_SCHOOL Description: 

Supplemental virtual; the school offers virtual courses but virtual instruction is not the primary means of instruction.

Category: K12 Building Variable: TUITION_BEFORE_AFTER_SCH_PGM Description: 

Flag denoting that this entity has programs for K-12 students offered at times school is not in session for which a fee is charged.

Category: K12 Building Variable: TWENTY_FIRST_CENTURY_COMM_CNT Description: 

Flag denoting this entity is used as a 21st century community learning center. The purpose is to create community learning centers for those times when school is not in session that provide K-12 students with activities designed to complement their regular academic program, as well as additional enrichment opportunities.

Category: K12 Building Variable: ACTIVELY_EDUCATING Description: 

A District-level flag identifies entities that are actively engaged in educating students.

Category: K12 Building Variable: ADULT_EDUCATION Description: 

Flag denoting entities that provide instruction to adult students working towards a GED or education advancement.

Category: K12 Building Variable: ALT_ED_SERVICE_TYPE Description: 

The type of alternative education provided, if applicable.

Category: K12 Building Variable: LOCALE Description: 

A measure of a school’s location relative to populous areas as determined by NCES.

Category: K12 Building Variable: AMOUNT Description: 

The revenue amount for the related breakdown.

Category: K12 Building Variable: SUFFIX_DESC Description: 

In the revenue data, the suffix description further distinguishes restrictive revenue sources by program or grant source.​

Category: K12 Building Variable: OPERATIONAL_DISTRICT_TYPE Description: 

Labels the entity by type. (PSA District, LEA District, and ISD)

Category: K12 Building Variable: MAJOR_CLASS_CODE_DESC Description: 

The major class description is the basic account description in the balance sheet and revenue data. In the balance sheet, this denotes transactions involving assets, liabilities and fund balance. In the revenue, the major class description denotes the source of incoming dollars between local, state, federal or other.

Category: K12 Building Variable: FISCAL_YEAR Description: 

This is the school fiscal year that begins on July 1 and goes thru June 30th (e.g. 2012 refers to the school fiscal year from July 1, 2011 thu June 30 , 2012).

Category: K12 Building Variable: HIGHER_ED_NAME Description: 

Entity Name of the Higher ED.

Category: K12 Building Variable: NON_SCH_CHILD_NUTRITION_SPN Description: 

Flag denoting an entity that participates in the USDA-sponsored Child Nutrition Programs (CACFP, SCSM, SFSP, TEFAP and CSFP) where formal instruction is not mandated.

Category: K12 Building Variable: NEGLECTED_INSTITUTION Description: 

Flag to specify if this entity is authorized to offer instruction in a Neglected Institution setting. A neglected institution is a public or private residential facility, other than a foster home, that is operated primarily for the care of children who have been committed to the institution, or voluntarily placed in the institution under applicable State law, due to abandonment, neglect, or death of their parents or guardians.

Category: K12 Building Variable: NCES_CODE Description: 

This NCES code is assigned by the U.S. Department of Education to identify the Entity at the federal level.

Category: K12 Building Variable: MAGNET_TYPE Description: 

This characteristic denotes whether or not a school is a magnet school and which type of magnet association applies.

Category: K12 Building Variable: MAGNET_ID Description: 

The Magnet ID code associated with the magnet type.

Category: K12 Building Variable: LOCKED_DOWN_SCHOOL Description: 

Flag to specify if this entity is authorized to offer instruction in a locked down school setting. This entity restricts student movement.

Category: K12 Building Variable: TRANSACTION_TYPE Description: 

Revenue entry type.

Category: K12 Building Variable: LICENSED_BOARDING_SCHOOL Description: 

Flag to specify if this entity is a licensed boarding school. “Boarding school” means a place accepting for board, care, and instruction 5 or more children under 16 years of age.

Category: K12 Building Variable: JUVENILE_DETENTION_FACILITY Description: 

Flag to specify if this entity is authorized to offer instruction in a Juvenile Detention Facility setting. A detention facility for juvenile delinquents who have been placed there by court order.

Category: K12 Building Variable: ISD_NAME Description: 

Denotes the official or legal name of the ISD entity.

Category: K12 Building Variable: 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: K12 Building Variable: IS_PUBLIC Description: 

Indicates whether the entity is a public or private institution

Category: K12 Building Variable: GR_KG_AUTH Description: 

Flag to specify if this entity is authorized to offer instruction of Kindergarten students.

Category: K12 Building Variable: GR_KG_ACTUAL Description: 

Flag to specify if this entity is offering instruction of Kindergarten students.

Category: K12 Building Variable: GR_12_AUTH Description: 

Flag to specify if this entity is authorized to offer instruction of Twelfth grade students.

Category: K12 Building Variable: GR_11_AUTH Description: 

Flag to specify if this entity is authorized to offer instruction of Eleventh grade students.

Category: K12 Building Variable: GR_11_ACTUAL Description: 

Flag to specify if this entity is offering instruction of Eleventh grade students.

Category: K12 Building Variable: GR_10_AUTH Description: 

Flag to specify if this entity is authorized to offer instruction of Tenth grade students.

Category: K12 Building Variable: GR_10_ACTUAL Description: 

Flag to specify if this entity is offering instruction of Tenth grade students.

Category: K12 Building Variable: EXPND_CAT Description: 

Expenditure category descritpions related to header codes.

Category: K12 Building Variable: EXPND_SUBHEADER_DESC Description: 

3 digit expenditure category, with 2nd digit detail description

Category: K12 Building Variable: FUNCTION_DESC Description: 

The basic account description for expenditures. This code represents the activity for which a service or material is acquired.

Category: K12 Building Variable: STATE_GRANT_DESC Description: 

The description for each state level grant.

Category: K12 Building Variable: OBJECT_CODE_TYPE Description: 

Overall object code categories.

Category: K12 Building Variable: EXPND_SUBHEADER_CODE Description: 

3 digit expenditure category, with 2nd digit detail code

Category: K12 Building Variable: EXPND_HEADER_DESC Description: 

3 digit expenditure category code description.

Category: K12 Building Variable: BUILDING_NAME Description: 

The building name, as recorded in the Educational Entity Master (EEM).

Category: K12 Building Variable: SUBHEADER_OBJECT_CODE Description: 

The first two digits of the object code.

Category: K12 Building Variable: OBJECT_DESC Description: 

This description is used to describe the service or commodity obtained as the result of a specific expenditure. The broad categories include salaries, benefits, purchased services, supplies/materials, and capital outlay.

Category: K12 Building Variable: STATE_GRANT_CODE Description: 

The unique identifier code for each state level grant.

Category: K12 Building Variable: SUBHEADER_OBECT_DESC Description: 

The description of the first two digits of the object code.

Category: K12 Building Variable: BUILDING_CODE Description: 

The state-assigned five-digit building number, as recorded in the Educational Entity Master (EEM).

Category: K12 Building Variable: DISTRICT_CODE Description: 

The state-assigned five-digit number assigned in the Educational Entity Master (EEM), which identifies the public school district responsible for providing education to the reported student.

Category: K12 Building Variable: EXPENDITURE_FUNCTION_CODE Description: 

Expenditures General Fund Summary Function Code.

Category: K12 Building Variable: EXPND_HEADER_CODE Description: 

3 digit expenditure category code.

Category: K12 Building Variable: HEADER_OBJECT_CODE Description: 

4-digit broad expenditure categories for object codes

Category: K12 Building Variable: HEADER_OBJECT_DESC Description: 

The description of the first digit of the object code.

Category: K12 Building Variable: OBJECT_CODE Description: 

The code used to describe the service or commodity obtained as the result of a specific expenditure. The broad categories include salaries, benefits, purchased services, supplies/materials, and capital outlay. This code is to the 3rd digit detail level.

Category: K12 Building Variable: EXPENDITURE_FUNCTION_CAT Description: 

Expenditures by function category

Category: K12 Building Variable: FUNCTION_CODE Description: 

The basic account identifier for expenditures. This code represents the actiivty for which a service or material is acquired.

Category: K12 Building Variable: FUND_DESC Description: 

The description for a fund that represents a sum of money or other resources that is set aside for specific activities of a school district. This constitues a complete accounting entity.

Category: K12 Building Variable: FUND_CODE Description: 

The alphanumeric code representing a sum of money or other resource set aside for specific activities of a school district. This constitues a complete accounting entity.

Category: K12 Building Variable: INDICATOR_CODE Description: 

Indicates whether the amount in balance as an Asset (A), Balance (B), or Liabiliy (L).

Category: K12 Building Variable: MAJOR_CLASS_CODE Description: 

The major class code is the basic account identifier in the balance sheet and revenue data. In the balance sheet, the major class code denotes transactions involving assets, liabilities and fund balance. In the revenue, the major class code denotes the source of incoming dollars between local, state, federal or other.

Category: K12 Building Variable: SUFFIX_CODE Description: 

In the revenue data, the suffix code further distinguishes restrictive revenue sources by program or grant source.​

Category: K12 Building Variable: EDUCATIONAL_SERVICE_PROVIDER Description: 

An Educational Service Provider or management organization are entities that can be contracted by a PSA district. Educational Service Providers are 'for-profit' or 'non-profit' firms that provide whole-school operation services to public school agencies. A management organization is any group or organization that provides human resources, administrative or managerial support.

Category: K12 Building Variable: ENTITY_TYPE_CATEGORY Description: 

Identifies whether the entity is considered State, ISD, LEA, PSA, or Nonpublic.

Category: K12 Building Variable: ENTITY_TYPE Description: 

Entity types is a combination of entity type category name and group name.

Category: K12 Building Variable: ENTITY_STATUS Description: 

This description denotes the open/closed status of the entity.

Category: K12 Building Variable: ENTITY_NAME Description: 

Entity Name of the Early middle college entity having a higher Ed affiliation.

Category: K12 Building Variable: ENTITY_CODE Description: 

Entity Code of the Early middle college entity having a higher Ed affiliation.

Category: K12 Building Variable: EMC_PROGRAM Description: 

Flag to specify an early-middle college program provided within an entity which offers non-college options.

Category: K12 Building Variable: EMC_MEMCA_CERTIFICATION_DATE Description: 

The date the early/middle college program or school received certification from the Michigan Early Middle College Association.

Category: K12 Building Variable: EMC_MEMCA_CERTIFICATION Description: 

Flag to specify if this entity has been certified by the Michigan Early Middle College Association (MEMCA) to provide students who successfully complete the early/middle college program with a MEMCA technical certificate.

Category: K12 Building Variable: EMC_FOCUS_WELDING Description: 

Flag to specify if this EMC has a Welding focus

Category: K12 Building Variable: EMC_FOCUS_VOCATIONAL Description: 

Flag to specify if this EMC has a Vocational focus

Category: K12 Building Variable: DISTRICT_NAME Description: 

Denotes the official or legal name of the district entity.

Category: K12 Building Variable: EARLY_MIDDLE_COLLEGE Description: 

Flag to specify an EMC (Early Middle College). Also called “Early college high school” or “middle college”, this refers to a public high school designed to allow pupils to earn a high school diploma and an associate degree or up to two years of transferable college credits.

Category: K12 Building Variable: GR_09_ACTUAL Description: 

Flag to specify if this entity is offering instruction of Ninth grade students.

Category: K12 Building Variable: EEM_SNAPSHOT_DAY Description: 

The date in which EEM snapshot was created. These static 'Snapshots' of data are what is loaded to the MSLDS.

Category: K12 Building Variable: EMC_ENTITY Description: 

Flag to specify an EMC entity that exclusively contains early-middle college courses and students.

Category: K12 Building Variable: EMC_FOCUS_ARTS Description: 

Flag to specify if this EMC has an ART focus

Category: K12 Building Variable: EMC_FOCUS_AUTO Description: 

Flag to specify if this EMC has an AUTO focus

Category: K12 Building Variable: EMC_FOCUS_BUSINESS Description: 

Flag to specify if this EMC has a Business focus

Category: K12 Building Variable: EMC_FOCUS_CIS Description: 

Flag to specify if this EMC has a CIS focus

Category: K12 Building Variable: GR_09_AUTH Description: 

Flag to specify if this entity is authorized to offer instruction of Ninth grade students.

Category: K12 Building Variable: EMC_FOCUS_STEM Description: 

Flag to specify if this EMC has a STEM focus