School Attendance/ Child Accounting
The Division of Subsidy Administration collects attendance and membership data from Pennsylvania’s 500 school districts and other educational entities. The membership data is used in the calculation of state subsidies, including Basic Education Funding, Special Education Funding, Secondary Career and Technical Education Subsidy, and Tuition for Orphan’s Subsidy. Membership data is also used in the calculation of each school district’s tuition rate.
Included on this web site are forms and instructions for filing with PDE and for school recordkeeping as well as other information related to the data collection process and child accounting in general.
From school years 2001-2002 through 2008-2009, end-of-year instructional time and membership data, NCLB attendance data and Act 80 exceptions were reported in the Child Accounting Database (CAD) application. Beginning with school year 2009-2010, instructional time, attendance and membership data for child accounting and NCLB are to be reported in the
Pennsylvania Information Management System (PIMS). or school year 2010-2011 and beyond, the Act 80 Exception System (Act 80) will be used to request PDE approval of early or full-day dismissals.
Access to the Act 80, CAD and PIMS applications is restricted to registered users via My PDE/Applications.
Letters to Chief School Administrators Regarding PIMS-Child Accounting data reporting Sent on June 14, 2022 to the following LEAs:
Child Accounting Forms and Instructions
This section contains links to pages with forms and instructions for either filing with PDE or for school recordkeeping.
Retain them, along with source documentation, in LEA files for auditor review.
Child Accounting Data Files and Reports
Below you will find various data files and reports containing Child Accounting data submitted by local education agencies (LEAs) to the Department of Education.
Average Daily Attendance
The following files contain average daily attendance (ADA) data based on resident and nonresident students reported by the associated LEA type.