Pupil Accounting & Auditing

A local or intermediate school district's state aid is based on membership counts of eligible pupils legally enrolled on or before the specified count day.  A pupil's eligibility for membership purposes is primarily based on enrollment, age, residency, class schedule, and attendance.  Michigan has two official pupil count days - the first Wednesday in October and the second Wednesday in February.  The count days are used to determine the amount of state aid each district will receive. The Pupil Audit Team works with local school districts to ensure that both the Local Districts and ISDs have an accurate count of students, verifies that all Michigan Department of Education (MDE) procedures are followed, and serves as a resource to local districts.

Additionally, the State School Aid Act mandates that the MDE require each district, public school academy and ISD have a pupil membership audit. A desk audit is performed for every district each count while a field audit is performed based on a rotation schedule. 

Services provided to Constituent Districts, ISDs and Public School Academies are:

  • Pupil Membership Consultation
  • Pupil Accounting Support and Training
  • Audit and Certification of Pupil Membership Counts
  • Days and Clock Hour Review and Certification
  • Graduation and Dropout (GAD) Exit Requests and GAD Audit
  • CEPI – MSDS and EEM Collections Support
  • Section 25e Support, Audit and Claim Processing
  • Section 23a Support and Audit
  • Supply and Train Districts with necessary data, forms and requirements
  • Maintain records of audited student counts from year-to-year


If you should have any questions, please contact your Pupil Membership Auditor at snydern@calhounisd.org.


Pupil Accounting Manual - Michigan Department of Education

Pupil Membership Auditing Manual- Michigan Department of Education

Records Retention Manual and Disposal Schedule for Michigan Public Schools - State of Michigan

Pupil Accounting Forms are available on MPAAA - Michigan Pupil Accounting & Attendance Association

Nicole Snyder

Pupil Accounting Auditor