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.

Important Dates

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

August 5 - September 11, 2024
- Student Record Maintenance Collection
MPAAA Fall Conference - September 16 - 18, 2024 – Please see MPAAA.org for more information
October 2, 2024
- Fall Count Day
  - **10 School Days - October 6, 2024
  - 30 Calendar Days - November 1, 2024
November 6, 2024
- Fall Count certified file to MSDS
November 13, 2024
- Final Fall Count certified file to MSDS
November 14, 2024
- Fall count audit materials due to Wayne RESA
October 7 - November 27, 2024
- GAD Exit Status Audit (information will be sent end of September regarding process)
October 3, 2024 - February 11, 2025
- Section 25e (students that transfer between districts after the fall count by prior to the supplemental count)
February 12, 2025
- Supplemental Count Day
  - **10 School Days - February 28, 2024
  - 30 Calendar Days - March 15, 2024
March 19, 2025
- Supplemental Count certified file to MSDS
March 26, 2025
- Final Supplemental Count certified file to MSDS
March 27, 2025
- Supplemental count audit materials due to Wayne RESA
MPAAA Spring Conference - May 5-7, 2025 - Please see MPAAA.org for more information
July 15, 2025 (completion)
- Actual Days and Clock Hours Report DS4168 due in CEPI - EEM Application

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

New Pupil Accountant Resources

Center for Educational Performance and Education
Michigan Department of Education
Pupil Accounting Manual
New Pupil Accountant Checklist

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

Graduation and Dropout Process (GAD)

GAD appeal window opens for districts to make corrections to prior year exit codes mid-July through mid-September. See GAD District Users Guide
Mid-October through beginning of December - GAD Audits
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 will be emailed to you as soon as the application opens. Please make sure the MDE-required documentation is on file for each code. We will send you the list of high schools scheduled to be audited for either the October or February count.

If you find an incorrect grad/exit code that was not corrected by the mid-September deadline for districts, we can correct it through the audit process - if 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 request and supporting documentation no later than the beginning of November to insure we'll have enough time to complete the process prior to the general collection certification deadline (example form for this process below).
FTE Resolution (double-counts) - a student who was claimed by two districts for more that 1.0 FTE in the fall or supplemental count which has not been resolved. Districts will be notified by my office to begin this process after final certification of each count.
LEA Count Day Checklist of required documentation due to RESA after count.
PSA Count Day Checklist of required documentation due to RESA after count.

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

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 below information.