Pupil Accounting

What is Pupil Accounting?

Michigan has two official pupil count days; one in October and one in February. The count days are used to determine the amount of state aid each district will receive. The Pupil Accounting Office works with local school districts to ensure that both the local districts and Berrien RESA have an accurate count of students and verifies that all Michigan Department of Education (MDE) procedures are followed.

Additionally, the State School Aid Act mandates that the MDE require each district, public school academy and ISD/RESA to have a pupil membership audit by an ISD/RESA auditor. A desk audit is performed for every district each count. A field audit is performed based on a rotation schedule. The MDE requires a field audit be done on high school buildings at least once every two school years and on all middle school and elementary school buildings at least once every four school years. After completion of the audits, narratives are sent to the MDE, as well as the districts.

The Pupil Accounting Office also verifies that every district provides at least the minimum required days and hours of instruction for the school year and that each district had at least 75 percent of the students scheduled for instruction in attendance on scheduled days counted.

Contact Information

Sonya Schultz
Supervisor of Shared Services
Tel: 269-471-7725 ext. 3133
Fax: 269-471-2941
Michelle Anderson
Pupil Accounting Auditor
Tel: 269-471-7725 ext. 3191
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