State Aid and Pupil Accounting
Reminder: Spring Student Count Day is Quickly Approaching
The State School Aid Act establishes two student count days each school year to determine the amount of state aid distributed to a school: the first Wednesday in October and the second Wednesday in February. The 2026 spring (supplemental) count day is Wednesday, February 11, 2026. School officials must strictly follow Pupil Accounting Manual requirements to…
Read MoreBeware of Penalties Under New State Budget
Last month, we provided a general overview of the new state budget, which amends the State School Aid Act (“SSAA”) for State fiscal year 2025-2026. We are now drawing attention to SSAA Section 164k to highlight potential penalties resulting from non-compliance. Section 164k mandates that schools comply with the following, or risk losing 5% of…
Read MoreSection 31aa Funding
State School Aid Act Section 31aa, MCL 388.1631aa, allocates $321 million to support school safety and mental health initiatives. To receive these funds, schools must agree to be subject to a comprehensive investigation and waive certain privileges in the event of a “mass casualty event.” The Michigan Department of Education has updated the opt-in deadline…
Read MoreNovember 1st Deadline for SSAA Section 6 State Aid Deduction Reversals
Public Act 15 of 2025 (“PA 15”) amended State School Aid Act (“SSAA”) Section 6(8) to postpone a grade range and subject area endorsement requirement for teaching certificates, substitute permits, authorizations, and approvals until the 2026-27 school year. The Michigan Department of Education (“MDE”) issued an October 24, 2025 memorandum about PA 15, stating that…
Read MoreNext Stop: Pupil Transportation
The Michigan Department of Education (MDE) recently released guidance to help schools navigate the complexities of pupil transportation. MDE’s guidance explains new funding and reporting requirements established by Public Act 120 of 2024 (PA 120) and provides important reminders to help schools steer clear of common pupil transportation pitfalls. Funding Requirements PA 120 allocated $125…
Read More2024-2025 Pupil Accounting Manual
The Michigan Department of Education (MDE) recently published the 2024-2025 Pupil Accounting Manual (PAM) and a Notable Changes document that identifies key PAM revisions. Significant PAM changes are outlined below. Resident Pupils The updated PAM states that a school may count the following as a resident: “A pupil who has been assigned to a district…
Read MoreBe There or Be Square: October 2 Is Fall Count Day
The student count days for the 2024-25 school year are October 2, 2024 and February 12, 2025. The October 2 count day is approaching quickly and 90% of a school’s per-student state aid is based on that day’s membership count. MDE has not yet issued the 2024-25 Pupil Accounting Manual (PAM), but the most recent PAM…
Read MoreMFA 2024 State Aid Note Program Documents Now Available!
The Michigan Finance Authority’s (MFA) August 2024 state aid note program materials, including the loan application, cash flow form, instructions, and financing schedule, are now available on the MFA’s website at www.michigan.gov/treasury/finance/mfa/note. The general powers school district and ISD deadline for filing application materials with the MFA is Tuesday, July 2, 2024. PSAs can find…
Read MoreESSER Funds: Use Them or Lose Them!
In 2020 and 2021, Congress enacted several relief packages allocating almost $200 billion nationally to support public schools during the COVID-19 pandemic and its aftermath. Those appropriations derive from the Elementary and Secondary School Emergency Relief (ESSER) Fund, issued in phases known as ESSER I, ESSER II, and ESSER III (or the American Rescue Plan…
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