Pupil Accounting

Administrative Services assists local school districts in preparing for the biannual pupil accounting process. It is this process which ultimately determines the amount of State Aid a district will receive for its educational operations. Staff will:

  • Provide consultation services to districts in matters of pupil accounting law and rules
  • Provide annual training for district staff
  • Supply districts with necessary data, forms, and instructions
  • Conduct formal audits of the pupil accounting results in the fall and in the spring
  • Maintain records of audited student counts from year-to-year to provide the community with accurate information regarding its local school populations

School Year 2020-21 Pupil Accounting Forms

Pupil Accounting forms for the October 7, 2020 and February 10, 2021 membership counts are currently being updated. The new Pupil Accounting Manual has not been released for 2020-21.  Please wait for current year forms to be released – do not use old forms.

Fall  2020 General Collection

Fall Pupil Membership count date:           October 7, 2020

MSDS Fall Certification Due to CEPI:         November 11, 2020

MSDS Fall Recertification Due to CEPI:        November 18, 2020

Fall Audit Materials Due to ISD:                 November 20, 2020


Spring 2021 Supplemental Count  

Spring  Pupil Membership count date:     February 10, 2021

MSDS Spring  Certification Due to CEPI:   March 17, 2021

MSDS Spring Recertification Due to CEPI:   March 24, 2021

Spring  Audit Materials Due to ISD:           March 26, 2021


Pupil Accounting Manual - https://www.michigan.gov/mde/0,1607,7-140--22360--,00.html

Michigan Department of Education Website - https://www.michigan.gov/mde

CEPI Website (MSDS) - https://www.michigan.gov/cepi

School District Maps for the State of Michigan - https://www.michigan.gov/cgi/0,4548,7-158-52927_53037_12540_13084_13100---,00.htmlResources