Pupil Auditing

Pupil Auditing is the process which ultimately determines the amount of State Aid a district will receive for its educational operations.

Pupil Auditing services provided by WSESD include: 

  • Providing consultation to local districts in matters of pupil accounting laws and rules.
  • Providing annual training for local district staff.
  • Supplying districts with necessary data, forms and instructions.
  • Conducting formal audits of the pupil accounting records in the fall and in the spring.
  • Maintaining records of audited student counts from year-to-year to provide the community with accurate information regarding its local school populations.
  • Assisting with Michigan Student Data System reporting.


All Pupil Auditing forms and instructions are housed at our Green Audit Site.

To access the forms, please contact Pam Moul at pmoul@wsesd.org to establish a

Moodle account.

Pupil Auditing Forms


MDE Pupil Accounting Manual

Pupil Accounting manual
Student Data System
Graduation and Dropout Reporting   
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Pam Moul

Data Systems Specialist/Pupil Auditor