• Pupil accounting audits are required each year to ensure compliance with all state aid applicable law, policies, and practices pursuant to the Michigan Pupil Accounting Manual (PAM) and Pupil Membership Auditing Manual (PMAM). Desk audits (review of submitted paperwork) is required on each building for the Fall and Spring count dates. Field audits (in school review of records and staff interviews) are required on select buildings in each district on a state-mandated rotating basis.

    Newaygo County RESA’s Pupil Accounting Auditors are responsible for conducting the required audits in each district during the school year. They are also available to local district pupil accounting staff to resolve questions regarding requirements and required documentation.

    Pupil accounting staff in each district are responsible for familiarizing themselves with the rules for pupil accounting as outlined in the PAM, maintaining accurate student records, and submitting accurate information by the deadlines for each count period.