Michigan Transparency

Mackinac Center for Public Policy

Michigan’s state and local governments have a special responsibility to the state’s residents. Unlike private groups and individuals, who have privacy rights, governments have an obligation to disclose their actions and expenditures, since the authority to tax and compel obedience must be premised on the government’s remaining a servant of the people, and therefore accountable to them.

About the Mackinac Center

The Mackinac Center for Public Policy is a nonpartisan research and educational institute dedicated to improving the quality of life for all Michigan residents by promoting sound solutions to state and local policy questions. The Center is a nonprofit, tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code.


A Michigan School Money Primer

Michigan’s state and local school finance system is complex and frequently misunderstood, yet it remains critical to evaluating school and tax policy. “A Michigan School Money Primer” is a comprehensive, plain-language introductory text with one goal: explaining the system to interested residents, new school officials, policymakers and media professionals alike.

Since its publication in 2007, the book has been stocked by more than 60 Michigan public libraries, including the University of Michigan and Michigan State University. Instructors have requested copies of the primer for graduate-level courses at Eastern Michigan University and Grand Valley State University.


Praise for "A Michigan School Money Primer"

“‘A Michigan School Money Primer’ is an excellent resource for anyone interested in a thorough review of Michigan school funding. I find the publication useful in my role as a school finance administrator as it provides historical context, detailed calculations and examples, and comprehensive coverage of school finance. I’ve also found the book useful in a graduate course I teach in school finance as students are able to dig deeper into a subject to obtain additional information on a specific topic.”
— Timothy Raymer, 2007 Michigan School Business Official of the Year, Assistant Superintendent of Finance and Operations Forest Hills Public Schools, Adjunct Instructor Grand Valley State University


“Reporters are entering the field, in some cases, without even a basic understanding of auditing, budgeting and taxation. A few years back, I asked a prospective reporter to define a mill as used in property taxation. He thought about it for about 30 seconds and told me it was the clearinghouse for property tax collection!


“It is difficult and time-consuming to teach reporters how to deal with audits, budgets and millages. Thanks to the primer, my job just got easier. It will be required reading for members of the editorial staff.”
— Holly Nelson, Oscoda Press


“‘A Michigan School Money Primer’ was very helpful to me while writing my newspaper stories regarding school financing. The Michigan public needs to know the eye-opening information that is in this book! It is a complete and understandable resource that is useful on many levels.”
— Donna Gundle-Krieg, Journalist




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