Student Accounting and Auditing

Wayne RESA conducts audits of student enrollment and attendance records in all school districts twice per year. Audits are required by state law to determine student eligibility for district funding. Wayne County districts combined receive over $5 billion in state aid each year. If you have questions, please contact us.

As mandated by statute, RESA conducts desk and field audits of the state aid memberships in each public school district and public school academy in the county. Audit frequency and steps are prescribed by Michigan Department of Education manuals. Staff work closely with MDE and CEPI in the development of student membership procedures and programs. They also provide staff development to districts in all aspects of student accounting, including residency, days and clock hours of instructions, schools of choice, and graduation and dropout rates.

Additional Services

Provides pupil accounting content and technical support to districts and PSAs.
Assists districts and PSAs with implementation of new state reporting requirements.
Assists Wayne RESA's own computer services staff in the development of new programs that impact pupil accounting and state aid.
Monitors the submission and accuracy of other state reports such as days and clock hours of student instruction, EOY MSDS files.

Calendars

LEA Calendars

2025-26 LEA Calendars(PDF, opens in new window)

PSA Calendars

2025-26 PSA Calendars(PDF, opens in new window)

Important Dates

Please note: always review the Pupil Accounting Manual for updates.

Center for Educational Performance and Information (CEPI) Master Calendar

July 22 – Sept. 10, 2025- SRM Appeals
MPAAA Fall Conference
- Sept. 15-17, 2025 Bavarian Inn Lodge, Frankenmuth
- Sept. 22-24, 2025 Boyne Mountain Resort Boyne Falls
Oct. 1, 2025
- Fall Count Day
- 10 School Days* – Oct. 15, 2025
- 30 Calendar Days – Oct. 31, 2025
Oct. 6, 2025
- GAD Audit
Nov. 5, 2025
- Fall General Collection Certification deadline (MSDS)
Nov. 12, 2025
- Fall General Collection Recertification deadline (MSDS)
Nov. 14, 2025
- Fall General Collection Audit Packet due to Wayne RESA (REVVER)
Oct. 2, 2025 - Feb. 10, 2026
- Section 25e (students that transfer between districts after the fall count but prior to the supplemental count)
Feb. 11, 2026
- Supplemental Count Day
- 10 School Days* - Feb. 25, 2026
- 30 Calendar Days – March 13, 2026
March 18, 2026
- Spring General Collection Certification Deadline (MSDS)
March 25, 2026
- Spring General Collection Recertification Deadline (MSDS)
March 27, 2026
- Spring General Collection Audit Packet due to Wayne RESA (REVVER)
May 4 - 6, 2026 - See MPAAA Spring Conference
- Grand Traverse Resort, Acme
June 30, 2026
- End of Year Days and Clock Hours documents due to Wayne RESA (REVVER)
- End of Year General Collection Certification deadline (MSDS)
July 15, 2026
- Days and Clock Hours District Certification due MSDS

*The 10 school days may vary, depending upon the district's calendar.

Days and Hours

End of Year Forms

End of Year Days and Hours Tracker: Excel(Excel, opens in new window) / Google Sheets(Google Sheets, opens in new window)

Next Year School Forms

Checklist(PDF, opens in new window) (fillable document)
Contact List(Google Form, opens in new window) (Google Form)
Planning Form(PDF, opens in new window) (fillable document) / Google Doc(Google Doc, opens in new window)
Instructional Day and Clock Hour(Excel, opens in new window) (Excel - recommended) / Google Sheets(Google Sheets, opens in new window)
PD Certificate Verification(PDF, opens in new window) (fillable document)
Section 23a Verification(PDF, opens in new window) (fillable document)
School Calendar Verification(PDF, opens in new window) (fillable document)

Graduation and Dropout Process (GAD)

Mid-October through the beginning of December - GAD Audits

Visit the following resources:

RESA is required to audit the graduation and exit codes for each high school scheduled to be field audited during the current school year. Specific instructions are listed in the Graduation and Dropout Audit documentation on how to access the students being audited for this current school year and the documentation required for the audit. All documentation must be uploaded to the Revver GAD Audit folder by October 20, 2025.

If you have incorrect grad/exit codes that were not corrected by the mid-September district deadline, we can correct them through the audit process, provided they are supported by proper documentation.
If the correction is for a student you want to claim for FTE in the Fall general collection, please submit the GAD Exit Status Changes Form and supporting documentation by October 20, 2025, to the Revver GAD Changes folder. You will also need to fill out the GAD Exit Status Change Google Form.

New Pupil Accountant Resources

Pupil Accounting Terms

DS-4061 - Non-Audited FTE Membership Report
DS-4120 - Audited FTE Membership Report
DS-4168 - Report of Days and Clock Hours of Pupil Instruction
EEM - Educating Entity Master
FTE - Full Time Equivalency
IEP - Individualized Educational Plan for special education students
IEPT - Individualized Educational Planning Team
ISD - Intermediate School District (aka RESA, ESA)
GAD - Graduation and Dropout
LEA - Local Educating Agency
MSDS - Michigan School Data System
PSA - Public School Academy
REP - Registry of Educational Personnel
SID - School Infrastructure Database
UIC - Unique Identifier Code assigned to each student

Field Audits

Schools are field audited on a cycle. Every 4 years for elementary/middle schools and every 2 years for high schools/alt ed (unless over 5% error rate in prior audit or procedural issues). You will receive a listing of which sites are being audited for each count along with information below.

Pupil Accounting Forms

General Collection

Virtual Learning

Special Education

Work-Based Learning

Early Middle College

Dropout Recovery

Dropout Recovery Pupil List(Excel, opens in new window)

General Forms

Section 25e

Section 25e - Students who transfer between counts – begins the day after the fall count through the day before the supplemental count. These are students who were eligible and claimed by a Michigan School District for the fall count, have exited, and enrolled in a new Michigan School District.