Pupil Accounting

Services

The ISD Pupil Accounting Auditor provides auditing services to schools within the C.O.O.R. Intermediate School District and the Iosco Regional Education Service District. These audits focus on pupil membership counts, which are critical in determining a substantial portion of school district funding. By accurately verifying student enrollment and attendance, the auditor ensures compliance with State of Michigan regulations and funding requirements.

Pupil membership counts are conducted twice each year, and auditing services include:

Pupil Membership Consultation
Pupil Accounting Support and Training
Audit and Certification of Pupil Membership Counts
Days and Clock Hours Review and Certification
Graduation and Dropout (GAD) Exit Requests and GAD Audit
CEPI – MSDS and EEM Collections Support
Section 25e Support, Audit, and Claim Processing
Teacher Certification Audit
Provision of Required Data, Forms, and Instructions to Districts
Maintenance of Historical Records of Audited Student Counts

IMPORTANT DATES:

The pupil count dates are the First (1st) Wednesday in October and the Second (2nd) Wednesday in February per Section 6(7) of the State School Aid Act of 1979.