The author would like to acknowledge the generous assistance rendered to this study by an advisory team of school board members, superintendents, management and union negotiators, school attorneys, and members of the Michigan Negotiators Association. In particular, the expert advice of reviewers James Anthony and Peter Patterson was invaluable. The author would also like to thank those hundreds of school districts that responded promptly to the initial Freedom of Information Act request by sending the requested information, including specific information about the costs of contract administration. The author is grateful to the team of Mackinac Center for Public Policy research assistants and staff, especially Director of Labor Policy Robert P. Hunter, who provided valuable advice and contributions, and David M. Bardallis, policy writer and editor. The author also thanks the following persons for their invaluable assistance on health care benefits analysis: James Anthony of the Oak Point Group, Frank Webster of Frank Webster & Associates, and David Stakor of D.R.M. Stakor & Associates. The conclusions reached about the effect of collective bargaining are based on the research completed and are the sole responsibility of the author. This study was made possible through the support of The William H. Donner Foundation, Inc. and through other generous contributions.