Pupil Accounting Manual (PAM)

This manual provides guidance on pupil membership requirements and count procedures provided by 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 - (517) 241-2209 or CiloskiB@michigan.gov.

Jessica Beagle, State School Aid and School Finance - (517) 241-6435 or BeagleJ1@michigan.gov.

IMPORTANT NOTE: The 2019-20 PAM will not be available until 30 days after the state school aid act has been passed and signed by the governor.

2018-19 Pupil Accounting Manual (PAM)