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About State Aid

The Office of State Aid and School Finance is responsible for administering the State School Aid Act and distributing over eleven billion dollars in state funds to public school districts across the state. In addition, this office provides guidance on issues of school finance and tax policy, public school district financial accounting, various financing mechanisms available to school districts,and information on pupil accounting statutes and rules. Finally, the office provides interpretation, analysis, and coordination of Departmental activities related to the annual development of the State School Aid K-12 budget.

What's New in the Office

• State Aid Financial Status Reports

• State Aid Nonresident Reports

• State School Aid Update

• MPSERS 147c Accounting Guidance PDF icon

• Section 147c estimated payments for 2012-2013 and 2013-2014 PDF icon

• Taxable Value Information

• Kindergarten Enrollment (Updated: February 2013) PDF icon

• Service Consolidation Plan Agreements PDF icon


• MPSERS Section 147c Information & Guidance

• Budget and Salary Compensation Transparency Reporting

• Bulletin 1011 - Analysis of Michigan Public Schools Revenue and Expenditures

• Bulletin 1014 - Michigan Public Schools Ranked by Select Financial Information

• GASB-34 Guidance

• Indirect Cost Rates

• Michigan Public School District Maintenance of Effort (ESEA)

• Nonpublic School Dual Enrollment

• Number of Public School Districts in Michigan

• Performance Based Funding Status

• Schedule for the Retention and Disposal of Public School Records

• Service Consolidation Plan Information

• State School Aid Section 22f and 81(7)Best Practice Guidance

• Michigan Public School Accounting Manual

• 2011-2012 Pupil Auditing Manual DOC icon

• Pupil Accounting Manual (PAM)

• State School Aid and School Finance Forms

Resources and Related Information

• Current Year LEA Millage Rates

• Deficit District Information and Required Forms

• Durant Settlement

• Taxable Value Information

• Prior Reports - Archive

• Public School Accounting

• Public School Finance Information

• Pupil Accounting Information

• Qualified Zone Academy Bond (QZAB)

• School Statistics - CEPI

• State Aid Payment Calculation

• State Aid Payment Information

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