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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 ISD auditors work with local school districts to ensure that both the local districts and Heritage Southwest ISD have an accurate count of students, verify that all Michigan Department of Education (MDE) procedures are followed, and serve as a resource to local districts.

Additionally, the State School Aid Act mandates that the MDE require each district, public school academy and ISD to have a pupil membership audit by an ISD 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 ISD auditors also verify that every district provides at least the minimum required 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.
Note: The pupil count dates are the First Wednesday in October and the Second Wednesday in February per section 6(7) of the State School Aid Act. 

2023-2024 Count Dates:
October 4, 2023
February 14, 2024
2024-2025 Count Dates:
October 2, 2024
February 12, 2025
2025-2026 Count Dates:
October 1, 2025
February 11, 2026

Up-to-date pupil accounting forms can be found at the MPAAA website under 
Pupil Auditing Forms.  You may also use reports generated from your Student Information System that provide the necessary information


For further information, please contact:

Candy Cooper
Pupil Accounting Auditor