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
Table of Contents
Recent Revisions
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 6-A: Experiential Learning Courses
Section 6-B: Peer-to-Peer Elective Course Credit Program
Appendix A: Glossary of Terms
Appendix B: Abbreviations/Acronyms









