Pupil Accounting Information (including Waivers and Program Guidance)

This unit provides guidance to school districts related to the laws and administrative rules governing the procedures to count pupils in membership and generate state aid funding.  

Pupil Accounting Resources

Pupil Accounting Manual (PAM)

The Revised School Code

The State School Aid Act

Attorney General Opinions


Documents Related to Pupil Accounting

Section 21f Expanded Virtual Learning for Course Providers

Work-Based Learning Experiences Program Requirements


Days and Clock Hours (D/CH)

Actual Number of Days and Clock Hours of Instruction (DS4168)


Preliminary Pupil Headcount

Preliminary Pupil Headcount Report (DS4898)

Districts in their 1st or 2nd year, or Districts that have added a new grade level.


Waiver Applications

Common Calendar Waiver

Labor Day Waiver

Alternative Count Day Waiver

Schools of Choice Waiver

Additional Forgiven Days Waiver

Travel Time Waiver

Days / Hours Waiver (OEII)


Related Topics

Current Labor Day Waiver Approvals

Foreign Students Enrolled in Public School Districts

Instruction Cancelations (Snow Days) Overview​

Student Count Day and School Funding Information

Kindergarten vs. Daycare

Homebound and Hospitalized Services Guidance

Michigan Administrative Rules for Special Education (MARSE)

MDE Alternative Education

Postsecondary Dual Enrollment Information

2017 Shared Time Workgroup Report

Instructional Time Scheduling Options for Non-testing Grades


MDE Recommends

Schools of Choice

Kindergarten Enrollment (Updated: June 2014)

Student Residency



Days of Instruction Requirement

Forgiven Days and Hours for Special Education Early Childhood

Guidance Regarding School District Student Fees and Costs

Section 23a / Section 25g Funding Memo