Pupil Accounting Auditor (PAA)

Established in 1998, the MSBO Voluntary Certification Program supports the ongoing professional development of school business officials. The program is a mark of distinction that reflects professional achievement and demonstrates a person’s dedication to his/her profession.

MSBO’s Certification Program Benefits:

  • Provides access to information needed to succeed in your job
  • Offers practical overviews of key areas of law, regulations and practices
  • Identifies resources for in-depth and additional information that may be utilized at a later time
  • Assures a quality curriculum is developed and monitored by the MSBO Professional Development Committee
  • Uses experienced practitioners to teach classes
  • Offers seminars at regular intervals and reasonable prices
  • Uses adult learning principles and provides a learning environment where colleagues can share experiences and information


Contact Courtney Byam at 517.327.5937;
or Debbie Kopkau at 517.327.2587.

Pupil Accounting Auditor (PAA) Course Descriptions

Introduction to State Agency Resources (1 hour): Receive an introduction to state agency personnel from CEPI and MDE (including Office of the Audits, Office of State Aid and School Finance, Office of Special Education, Office of Special Education, etc., who create and/or implement the business rules, administrative rules and other processes affecting district, ISD staff or contracted auditors.

Principles of Education (3 hours): Understand the educational process, culture of schools, major learning theories, teaching methodologies, school improvement, design of in-service programs, and the structure and function of the principalship.

Pupil Accounting Auditing Reporting (3 hours): The well-rounded pupil accountant auditor will be exposed to many issues affecting funding for the districts under their auditing umbrella. These two sessions provide information related to both CEPI applications/processes (GAD, TSDL, General Collection, SRM) and the implementation of the Pupil Accounting Auditing Manual.

The Auditor’s Year (3 hours): New pupil accounting auditors are guided through an entire calendar year. Learn about regulated due dates and the prework needed to meet those deadlines. All state-level reporting and auditing work will be covered to ensure a thorough understanding in how the various audits intermesh during the year.

Pupil Accounting Legal Issues (2 hours): Learn about the legal perspectives faced by Pupil Accounting Specialists and Pupil Auditors related educational issues; enrollment issues, FERPA, student records, teacher certification, etc. as well as data quality and data collection. (Offered by MPAAA)

Pupil Accounting Legislative Primer (3 hours): Understanding the processes and procedures of pupil accounting requires a basic understanding of school funding, including knowledge of the State School Aid Act, the School Code, and Administrative Rules and how these elements intertwine and provide the cornerstone that drives the content of the Pupil Accounting Manual and the Pupil Auditing manual.

Team Leadership (3 hours): Learn how to match your leadership style with the culture of the organization. Matching leadership style to the cultural landscape will allow you to increase your productivity, decrease communication problems and strengthen your conflict management skills.

Wrap-up/Ethics (2 hours): Celebrate completion of your certification program! Reflect on what you have learned and your role in the educational process and your school district. This class can be taken only if you are two classes or less from completing your certification (not counting the Wrap-Up/Ethics Session).

Elective (6 hours): Any course taken that is not required in this track, but is required in another.

Total class time is 50 hours. Continuing Education hours are 90 hours within a five-calendar-year period.

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