Mich. Comp. Laws § 24.27

Sec. 27. In all reports the statistics of educational, charitable, reformatory and penal institutions shall be arranged in such a way as to show the cost of conducting each of said institutions during the 2 fiscal years preceding, salary of officers, the amount of legislative appropriation, receipts from all other sources, and all expenditures, and for what purposes. The said statistics shall also show the number of students, inmates or prisoners, according to the nature of each institution, and the instruction or employment given.