Pupil Accounting Manual (PAM)

This manual provides guidance on pupil membership requirements and count procedures provided by the Office of State Aid and School Finance. Questions related to the Pupil Accounting Manual (PAM) may be directed to:

Brian Ciloski, State School Aid and School Finance


Phone: (517) 373-3352


Cover Page

Section 1: Required Documentation

Section 2: Days and Hours of Pupil Instruction

Section 3: Pupil Membership Count Requirements

Section 4: Pupil Residency

Section 5: Nonconventional Pupils

Section 5-A: Alternative Education Programs

Section 5-B: Cooperative Education Programs

Section 5-C: Home Based

Section 5-D: Homebound/Hospitalized

Section 5-E: Nonpublic Part-Time and Home Schooled Pupils

Section 5-F: Part-Time Pupils

Section 5-G-A: Postsecondary (Dual) Enrollment / Career and Technical


Section 5-G-B: Early/Middle College

Section 5-H: Reduced-Schedule Pupils

Section 5-I: Section 105 and 105c Schools of Choice Pupils

Section 5-J: ISD Schools of Choice or Former 91 or 91a

Section 5-K: Special Education Early Childhood Programs and Services

Section 5-L: Special Education Pupil Transition Services

Section 5-M: Split-Schedule Pupils

Section 5-N: Suspension and Expulsion

Section 5-O-A: Virtual Learning, Distance Learning, and Independent Study

Section 5-O-B: Seat Time Waiver

Section 5-O-C: Cyber Schools

Section 5-O-D: Expanded Online Learning

Section 5-P: Work-Based Learning Experiences

Section 5-Q-A: Section 23a Dropout Recovery Program (NEW)

Section 5-Q-B: Section 25e Pupil Membership Transfers (NEW)

Section 6-A: Experiential Learning Courses

Section 6-B: Peer-to-Peer Elective Course Credit Program

Appendix A: Glossary of Terms

Appendix B: Abbreviations/Acronyms