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Pupil Accounting

Minimum School Program (MSP) funds are allocated based on formulas provided by the Minimum School Program Act (Utah Code 53A-17a), most of which rely on prior year average daily membership (ADM), which is derived from aggregate membership plus a growth factor which is derived from fall enrollment counts.

Aggregate membership and enrollment records are submitted for each student by Local Education Agencies (LEAs) to Utah State Board of Education (USBE) as electronic text files via the Utah eTranscript and Record Exchange (UTREx) at year end for the prior year and in the fall as of the first day in October.

Because most MSP funds are based on data received through UTREx submissions, it is important that this data and all pupil accounting be correct.

Utah State Board Rules and USBE policy and procedures for apportioning and distributing funds can be found on the Legal and Technical Standards portion of this web page.

Due Dates

Report Due Dates

Frequently Asked Questions

Data Quality and Pupil Accounting FAQs  

Legal and Technical Standards

Standards for recording and reporting student membership data can be found primarily from the following sources.

Legal Standards

Pupil Accounting Rule

Data Standards

Technical Standards

Data Clearinghouse Specifications and Validation Rules


Student Enrollment and Membership Data

Student Membership and Fall Enrollment Reporting Agreed-Upon Procedures Engagement
(Revised June 2016)

Utah Department of Health Immunization Program

School Finance Policy on Pupil Accounting