Pupil Accounting Information

This unit provides guidance to school districts related to the laws and administrative rules governing the procedures to count pupils in membership and generate state aid funding.  

Pupil Accounting Resources

Pupil Accounting Manual (PAM)

The Revised School Code

The State School Aid Act

Administrative Rules

Attorney General Opinions


Pupil Accounting Resources for Adult Education

Adult Education Participant Accounting Manual, Section 107 (Effective July 2015)

Adult Education Participant Auditing Manual, Section 107 (Effective July 2015)


Days and Clock Hours (D/CH)

Actual Number of Days and Clock Hours of Instruction (DS4168)

Days and Clock Hours User's Guide

DS-4168 Days and Clock Hours Report - Paper Form (ISD USE ONLY)

2009-10 Day Threshold Calculator


Preliminary Pupil Headcount

Preliminary Pupil Headcount Instructions

Preliminary Pupil Headcount Report (DS4898)


Waiver Information

Common Calendar Waiver

Labor Day Waiver

Alternative Count Day Waiver

Schools of Choice Waiver

Additional Forgiven Days Waiver

Travel Time Waiver

Days / Hours Waiver (OEII)


Related Topics

Student Count Day and School Funding Information

Kindergarten vs. Daycare

Homebound and Hospitalized Services Guidance

Michigan Administrative Rules for Special Education (MARSE)

MDE Alternative Education


MDE Recommends

Compulsory School Attendance

Schools of Choice

Kindergarten Enrollment (Updated: June 2014)

Student Residency



Days of Instruction Requirement

Forgiven Days and Hours for Special Education Early Childhood

Guidance Regarding School District Student Fees and Costs