The Macomb ISD conducts audits of pupil counts supporting a significant portion of school district funding for the approximately 141,000 pupils attending school in the 21 districts and 13 Public School Academies in Macomb County.
In accordance with the State School Aid Act, there are two pupil count dates per school year. The first count date is the 1st Wednesday in October and the second count date is the 2nd Wednesday in February. The Pupil Accounting Auditor is charged with reviewing and testing the count materials submitted by the district/public school academy for each of the two count dates. Periodic field audits are also conducted on a rotational basis in accordance with Michigan Department of Education guidelines.
Reports reflecting audited counts are prepared for each count date for each district/public school academy conducted by the Macomb ISD (currently all 21 districts and 12 of the 13 public school academies in Macomb County).
In addition, the Macomb ISD conducts periodic training of district/public school academy personnel associated with the Pupil Accounting function.