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This manual is a living document subject to changes …

This manual is a living document subject to changes based upon revisions to current statutes, including the State School Aid Act and the Revised School Code, as well as Attorney General Opinions and clarifications of current Department guidance and policy. Michigan Pupil Accounting and Auditing Referent GroupBeagle, Jessica Michigan Department of Education 517-373-3352 Caron, Katherine Success Virtual Learning Centers 810-348-2737 Ciloski, Brian Michigan Department of Education 517-373-3352 Dickinson, Robert Michigan Pupil Accounting & Attendance Association 517-853-1413 Dionne, Gregg MI Dept of Education Michigan Department of Education Easterling, Dianne Michigan Department of Education 517-335-0459 Hill, Monica Washtenaw ISD 734-994-8100 Casher, Naomi Michigan Department of Education 517-335-6858 Jenema, Jan Cadillac Area Public Schools 231-876-5003 Lane, Barbette Wexford-Missaukee ISD 231-876-2264 Laymac.

This manual is a living document subject to changes based upon revisions to current statutes, including the State School Aid Act and the …

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1 This manual is a living document subject to changes based upon revisions to current statutes, including the State School Aid Act and the Revised School Code, as well as Attorney General Opinions and clarifications of current Department guidance and policy. Michigan Pupil Accounting and Auditing Referent GroupBeagle, Jessica Michigan Department of Education 517-373-3352 Caron, Katherine Success Virtual Learning Centers 810-348-2737 Ciloski, Brian Michigan Department of Education 517-373-3352 Dickinson, Robert Michigan Pupil Accounting & Attendance Association 517-853-1413 Dionne, Gregg MI Dept of Education Michigan Department of Education Easterling, Dianne Michigan Department of Education 517-335-0459 Hill, Monica Washtenaw ISD 734-994-8100 Casher, Naomi Michigan Department of Education 517-335-6858 Jenema, Jan Cadillac Area Public Schools 231-876-5003 Lane, Barbette Wexford-Missaukee ISD 231-876-2264 Laymac.

2 Jacquelyn Carrollton Public Schools 810-459-6035 Rogers, Nicole MI Dept of Education 517-373-8904 Shamel, Leslie Lapeer ISD 810-245-3966 Slaght, Jill Calhoun ISD 269-789-2432 Snyder, Nicole Calhoun ISD 269-789-2422 Stein, Mary Beth Traverse City Area Public Schools 231-933-1718 Suggitt, Gloria Michigan Department of Education 517-373-4591 Tokar, Kristina Lansing School District 517-755-2822 Michigan Department of Education 2017-18 Pupil Accounting manual This information is provided as a service of the Michigan Department of Education and is distributed with the understanding that the Department of Education is not engaged in rendering legal advice. Those individuals desiring or requiring legal advice should seek the services of an attorney.

3 Individuals should use this as a companion document in conjunction with the relevant statute(s), court case(s), Attorney General opinion(s), and administrative rule(s). TABLE OF CONTENTS Section 1: Required Documentation Section 2: Day, Hour, and Attendance Requirements Section 3: Pupil Membership Count Requirements Section 4: Pupil Residency Section 5: Nonconventional Pupils Section 5-A: Alternative Education Programs Section 5-B: Cooperative Education Programs Section 5-C: Home-Based Pupils Section 5-D: Homebound and Hospitalized Pupils Section 5-E: Nonpublic and Home-Schooled Pupils Section 5-F: Part -Time Pupils Section 5-G-A: Postsecondary and Career and Technical Education Dual Enrollment Section 5-G-B: Early/Middle College Pupils Section 5-H: Reduced Schedule Pupils Section 5-I: Sections 105 and 105c Schools of Choice Section 5-J.

4 ISD Schools of Choice or Former Sections 91 or 91a Section 5-K: Special Education Early Childhood Programs and Services Section 5-L: Special Education Pupil Transition Services Section 5-M: Split-Schedule Pupils Section 5-N: Pupils with Suspensions and Expulsions Section 5-O-A: Distance Learning and Independent Studies Section 5-O-B: Offline Seat Time Waiver Programs Section 5-O-C: Cyber Schools Section 5-O-D: Virtual Learning Options Section 5-P: Work-Based Learning Experiences, Apprenticeships, and Internships Section 5-Q-A: Section 23a Dropout Recovery Programs Section 5-Q-B: Section 25e Pupil Membership Transfers Section 6-A: Experiential Learning Courses Section 6-B: Peer-to-Peer Elective Course Credit Program Appendix A: Glossary of Terms Appendix B: Abbreviations and Acronyms Michigan Department of Education 2017-18 Pupil Accounting manual Required Documentation 1-1 This information is provided as a service of the Michigan Department of Education and is distributed with the understanding that the Department of Education is not engaged in rendering legal advice.

5 Those individuals desiring or requiring legal advice should seek the services of an attorney. Individuals should use this as a companion document in conjunction with the relevant statute(s), court case(s), Attorney General opinion(s), and administrative rule(s). 1: REQUIRED DOCUMENTATION The documents described in this section must be available at the local or intermediate school district in order to document and support the membership counted. This section indicates the required content of certain documents, but it does not prescribe the format. It is each district's responsibility to document the accuracy of membership counted for state aid. The district-designated individual who is responsible for this documentation will gather and disseminate requested materials to the pupil membership auditor.

6 Section 18 of the State School Aid Act requires that districts retain records for the current fiscal year and for at least three (3) immediately preceding fiscal years. MCL See the Schedule for the Retention and Disposal of Public School Records for more information regarding record retention. The district must provide all documentation requested by the pupil membership auditor within five (5) business days of the request. Failure to provide the requested documentation may result in the loss of membership FTE. DISTRICT LEVEL REQUIREMENTS The district must maintain the following documentation for pupil membership purposes: 1) District or Building or Program Calendar The school district's board of education shall adopt a school calendar that identifies the days for which instruction is scheduled.

7 The district may elect to use a district-wide, building-level, program-level, or clustered calendar. The calendar must adhere to the winter holiday break and a spring break identified in the common calendar unless the State Superintendent grants a waiver from this requirement, which is found in Section 1284a of the Revised School Code (MCL ). 2) Attendance Policy The school district's board of education shall adopt attendance policies, which include the criteria for allowing or denying excused absences. The school administration must develop attendance procedures that provide direction for building administrators and instructional staff, and criteria to determine whether the district complies with its policies and procedures. 3) Graduation Requirements The school district's board of education shall adopt graduation requirements that include the total number of credits required for graduation.

8 Sections 1278a and 1278b of the Revised School Code detail these requirements (MCL and ). 4) List of Approved Courses The school district's board of education shall adopt a list of approved courses. The list includes all courses offered by the district for credit or grade promotion, and is used when determining which courses may be included in membership for state aid purposes, as well as for auditing purposes when examining the membership counted for state school aid on the count days. The list of approved courses must include traditional offerings and courses offered through other means, such as experiential or online learning opportunities. 5) Master Teacher Schedule The master teacher schedule is a district listing of teaching personnel who were assigned as the teacher of record for one or more courses for a given school year.

9 The list should include both permanent and long-term substitute teachers. The listing will serve as a reference to the pupil membership auditor when teacher certification compliance is verified. The list should include teachers even if the teacher was assigned to a course for a portion of the school year. If a teacher was only assigned for a portion of the school year, the list should provide the period of the assignment. Michigan Department of Education 2017-18 Pupil Accounting manual Required Documentation 1-2 This information is provided as a service of the Michigan Department of Education and is distributed with the understanding that the Department of Education is not engaged in rendering legal advice. Those individuals desiring or requiring legal advice should seek the services of an attorney.

10 Individuals should use this as a companion document in conjunction with the relevant statute(s), court case(s), Attorney General opinion(s), and administrative rule(s). BUILDING OR PROGRAM LEVEL REQUIREMENTS The district must also maintain the following documentation at the building level, or program level if applicable, for pupil membership purposes: 1) Building or Program Schedules The district shall maintain a building or program schedule that includes each of the following: a. Each teacher s legal name. b. Room locations or numbers. c. Course names and numbers. d. Scheduled days and times of classes. 2) Building or Program Alpha List There must be an alphabetical list of memberships by building, program (if applicable), and grade level. This list is used by the pupil membership auditor to verify the pupils counted for membership as reported in the Michigan Student Data System (MSDS).


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