New Pupil Accountant Resources

Center for Educational Performance and Education
Michigan Department of Education
Pupil Accounting Manual 
New Pupil Accountant PowerPoint from the MPAAA Fall Conference 2015
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

Below are examples of various forms, reports, and data that are required to be completed by Pupil Accountants

Annual Forms for upcoming school year - email sent to districts in May, due in June.

Graduation and Dropout Process (GAD)

  1.  GAD appeal window opens for districts to make corrections to prior year exit codes mid-July through mid-September.
  2. 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).

    Visit the Graduation and Dropout Application Web page for the most up-to-date information.

  3. Exit Code Changes Form
  4. Acceptable Exit Status Documentation
  5. 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. 
  6. LEA Count Day Checklist of required documentation due to RESA after count.
    1. DS4061   - found in MSDS
    2. Worksheets B - printed from MISTAR
    3. Alpha Roster  - printed from MISTAR
    4. Non-public, Part-time Programs
    5. Educational Testimonies
    6. Provide copy of excused/unexcused absence policy from district
    7. Provide a copy of cooperative agreement(s) if applicable
    8. Master Teacher List / Teacher Attendance Certification Form from MISTAR
    9. Kindergarten Waiver Verification
    10. District-wide Summaries - printed from MISTAR  ***
    *** If a building is scheduled for a field audit, the required reports are part of number 10 above except for the Kindergarten Statement.
  7. PSA Count Day Checklist of required documentation due to RESA after count.
    1. DS4061  - found in MSDS
    2. Worksheet B
    3. Alpha Roster - MSDS rosters, choose the >0 option
    4. Educational Testimonies
    5. Provide copy of excused/unexcused absence policy from district
    6. Master Teachers List (include building name, teacher name and teacher's email address)
    7. Teachers Attendance Certification Form
    8. Kindergarten Waiver Verification 

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.

  1. Section 25e process
  2. Individual Transfer Request

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.

  1.  Audit Sites General Letter - LEA
  2.  Audit Sites General Letter - PSA