Child Accounting

All public LEAs must submit the following templates as part of the 2024-25 Child Accounting data collection:

• School Calendar
• Student Calendar Fact

This domain applies to the following organizational types:

• School Districts
• Intermediate Units
• Career and Technical Centers
• Charter Schools
• Private Residential Rehabilitation Institutions (PRRI)
• Approved Private Schools (APS)

Submission of end-of-year Child Accounting data with the School Calendar and Student Calendar Fact Templates is due August 1. The Child Accounting Accuracy Certification Statement (ACS) should be sent to the Division of Subsidy Administration after PIMS Reports are run and the data is verified for accuracy.

Preliminary data is due in Collection 3 for "Juveniles Incarcerated in Adult Facilities" programs only. A notice is sent to the educating school district or intermediate unit to upload Child Accounting data for county jails. At this time, do not upload Child Accounting data for any other program.

One School Calendar is submitted for each unique calendar for a group of students. A student's attendance and membership will be linked to a calendar by the unique Calendar ID.

Five important data elements from the Child Accounting perspective are: District of Residence AUN, Funding District AUN, Residence Status Code, Grade Level, and Special Education Indicator. Each time any of these five key fields changes during the school year, a separate PIMS Student Calendar Fact record must be created for the student.

Many fields found in the Student Template are essential to Child Accounting. These fields are Student Status, Gender, Race / Ethnicity, Economic Disadvantaged Status Code, Special Education, EL Status and School Number. It is important that student records are complete with this information.