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



R277-419: Pupil Accounting | R277-484: Data Standards
Utah Office of Administrative Rules


Utah eTranscript and Record Exchange (UTREx)
Utah State Board of Education Information Technology


Immunization Program
Utah Department of Health

Policy on Pupil Accounting

Reporting Forms, Manuals and Guides
Utah Office of the State Auditor

  • Agreed-Upon Procedures (AUP) Guide: Local Education Agencies (LEAs)

Student Enrollment and Membership Data
Utah State Board of Education Data and Statistics