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
Important Dates
Please note: always review the Pupil Accounting Manual for updates.
- 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)
- April 1, 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 / Google Sheets
Next Year School Forms
Checklist (fillable document)
Contact List (Google Form)
Planning Form (fillable document) / Google Doc
Instructional Day and Clock Hour (Excel - recommended) / Google Sheets
PD Certificate Verification (fillable document)
Section 23a Verification (fillable document)
School Calendar Verification (fillable document)
Graduation and Dropout Process (GAD)
- GAD appeal window opens for districts to make corrections to prior year exit codes mid-July through mid-September.
- 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 ensure we'll have enough time to complete the process prior to the general collection certification deadline (example form for this process below).
New Pupil Accountant Resources
Related Links
Center for Educational Performance and Education
Michigan Department of Education
Pupil Accounting Manual
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
General Collection Checklist
Educational Testimonies
Board-Approved Courses and Grad Requirements
Nonpublic, Part-Time Sites and Assurances
Teacher Attendance Certification Form
Kindergarten Age Verification
School of Choice Student List
Virtual Learning
Online Mentor Log
Michigan.gov resources - (EDP)
MI TechPlan
Special Education
Worksheet A with Instructions
Worksheet B with Instructions
Special Education Transition Services Teacher Log
Work-Based Learning
Work-Based Education Training Agreement and Training Plan
Work-Based Site Visit Log – General Education
Work-Based Site Visit Log – Special Education
Early Middle College
Early Middle College Verification
Early Middle College List with >1.00 FTE
Dropout Recovery
General Forms
Resolution of Potential FTE Conflicts Form
Kindergarten Birth Certificate Verification
10 Day Worksheet
Class to Class Verification
Reduced Schedule Approval Form
Non-Traditional Students
Section 25e
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.
Statistics
Comparison Reports
Two-Year Comparison – 2022/23-2023/24
Four-Year Comparison – 2021/22-2024/25
Unaudited State Aid Membership Counts
Supplemental and Fall Count Data
2024-25 Unaudited State Aid Membership - Fall Count
2023-24 Unaudited State Aid Membership - Supplemental Count
2023-24 Unaudited State Aid Membership - Fall Count
2022-23 Unaudited State Aid Membership – Supplemental Count
2022-23 Unaudited State Aid Membership - Fall Count
2021-22 Unaudited State Aid Membership – Supplemental Count
2021-22 Unaudited State Aid Membership - Fall Count
Section 105 (Choice)
2024-25 Fall
2024-25 Fall (from Contiguous ISDs)
2023-24 Fall
2023-24 Fall (from Contiguous ISDs)
2022-23 Fall
2022-23 Fall (from Contiguous ISDs)
2021-22 Fall
2021-22 Fall (from Contiguous ISDs)
PSA Student Information - Membership
2024-25 Unaudited State Aid Membership - Fall Count
2022-23 Unaudited State Aid Membership - Supplemental Count
2022-23 Unaudited State Aid Membership - Fall Count
2021-22 Unaudited State Aid Membership – Supplemental Count
2021-22 Unaudited State Aid Membership - Fall Count
Resources