376 Alison Taylor, "Budget Projections for 2007/2008, Best Case Scenario," (Bullock Creek School District, received by e-mail, January 4, 2007).

377 Daniel Hanrahan, telephone conversation with Michael D. LaFaive, January 3, 2007.

378 John Schwartz, "Board of Education Budget Workshop" (presentation made to the Royal Oak Board of Education, Royal Oak, Mich., January 28, 2006).

379 Ibid.

380 Paul Soma, "Budget Process Timeline," (Traverse City Area Public Schools, received by e-mail, February 7, 2006).

381 Joe Collins Mathis, "Ypsilanti schools allow ads in buses," The Ann Arbor (MI) News, November. 18, 2005, http://www.mlive.com/news/aanews/index.ssf?/base/news-15/ 1132328544327520.xml&coll=2 (accessed February 9, 2006).

382 See, for instance, Robert N. Kratz, Charles A. Scott, and Harry T. Zechman, A Primer On School Budgeting (Lancaster, PA: Technomic Publishing Company, Inc., 1998).

383 See http://www.michigan.gov/documents/npefs2005_163631_7.pdf.

384 MCL § 388.1702(1); see "Michigan Public School Accounting Manual (Bulletin 1022): Section II, Requirements," 31.

385 Ibid.

386 "Michigan Public School Accounting Manual (Bulletin 1022): Section II, Requirements," 37.

387 Ibid., 38.

388 Ibid.

389 "Budget Fund Balance," (Michigan School Business Officials, 2007).

390 MCL § 388.1702(1).

391 MCL § 388.1702(1).

392 MCL § 388.1702(1).

393 MCL § 388.1702(4).

394 MCL § 388.1702(3).

395 "Michigan Public Schools with Deficits for Fiscal Year Ending June 30, 2006 and Projections for Fiscal Year 2007."

396 "Michigan Public School Auditing Manual," (Michigan Department of Education, 2005), 4, http://www.michigan.gov/mde/0,1607,7-140-5235_6539-67431--,00.html (accessed January 4, 2007).

397 "OMB Circular No. A-133," (Office of Management and Budget, Executive Office of the President of the United States, 2003), http://www.whitehouse.gov/omb/circulars/a133/a133.pdf (accessed January 5, 2007).

398 Ibid.

399 Jacquelyn J. Thompson, "Special Education Actual Cost Report Form SE-4096 for the 2005-06 School Year," (Michigan Department of Education, 2006), http://www.michigan.gov/documents/OSE-EISMemo06-17and19_168686_7.pdf (accessed May 1, 2007).

400 Ibid.

401 Adair v. State, 470 Mich. 105, 110 (2004).

402 Ibid., 111.

403 Durant v. State, 456 Mich 175 (1997) (Durant I).

404 Ibid., 215.

405 Mary Ann Cleary and Kathryn Summers-Coty, "Durant: What happened and implications for the future," (Michigan House Fiscal Agency, 1999), 3.

406 Durant v. State (on Remand), 238 Mich. App. 185 (Durant II), lv denied 462 Mich. 882 (2000).

407 Ibid., 212.

408 Durant v. State, 251 Mich. App. 297 (Durant III), lv denied 467 Mich. 900 (2002).

409 Adair v. State, 267 Mich App 583 (2005).

410 Adair v. State, 474 Mich 1073 (2006).