Pupil accounting data are among the most useful sources of information available to state and local administrators and to the public in general. This information provides the core of the data used in evaluation, planning, allocation of funds, and measurement of compliance with Federal and State regulations.
The basic pupil accounting form used in North Carolina is the Principal's Monthly Report (PMR). There are nine reporting periods of twenty school days each. Average Daily Membership (ADM), Average Daily Attendance (ADA), Membership Last Day (MLD) and Initial Enrollment (E1 + E2) are derived from this report.