Special Analytical Reports
Statewide financial and operational reports compiled directly from audited CEPI FID, MDE Bulletin 1014, and state pupil accounting records.
In-Year Operating Deficits →
Identifies districts where annual operating expenditures exceeded operating revenues in FY 2025. Tracks operating balances alongside remaining Fund 11 reserve margins and statutory early warning triggers under MCL 380.1219.
Teacher Salary & Regional Benchmarks →
Full statewide compensation report benchmarking average classroom teacher salary against regional ISD and statewide medians ($64,699). Compares compensation alongside pupil-to-teacher ratios and direct instructional spend.
10-Year Enrollment & School Facility Footprint →
Measures ten years of student headcount trends (FY 2016 to FY 2025) alongside active school building counts and operations & maintenance costs.
Statewide Regional Maps →
Explore Michigan school finance geographically across all 56 statutory Intermediate School Districts (ISDs / RESAs). Three dedicated standalone reports:
Methodology & Data Lineage
The Almanac compiles all figures directly from audited records published by the Center for Educational Performance and Information (CEPI) and the Michigan Department of Education (MDE). Financial reporting strictly maintains the statutory segregation between General Operating Funds (Fund 11) and Capital Bond Funds (Fund 41) under MCL 380.1212 and MCL 380.1351a.