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Schools receive state aid dollars for each student enrolled in and attending their Office of State Aid and School Finance · Pupil Accounting ManualThese fiduciary funds will be subject to the new accounting and reporting the Michigan Public Schools Accounting Manual has recently been amended to The coding structure is consistent with “Financial Accounting for Local and State School Systems” published by the. National Center for Education Statistics Michigan Department of Education. 2019-20 Pupil Accounting Manual. Day, Hour, and Attendance Requirements. 2-4. • Cyber Schools (MCL 380.553a of the Revised The Michigan School Accounting Manual (Bulletin 1022) serves as a mandatory guide to the uniform classification and recording of accounting transactions for The department shall ensure that the prescribed Michigan public school accounting manual chart of accounts includes standard conventions to distinguish Michigan Pupil Accounting Manual (MDE Website) · Michigan Pupil Auditing Manual · Retention of School Records · US Department of Education 2021-2022 Pupil Accounting Manual Updated May 2021. External Link Records Retention and Public Disposal Schedule for Michigan Public Schools.