Student Accounting Data
Student accounting reports provide the core of the data used in evaluation, planning, allocation of funds, and measurement of compliance with Federal and State regulations. The basic student accounting report used in North Carolina is the Principal's Monthly Report (PMR). The school year is divided into 9 reporting intervals (school months).
Months 1 and 2 are required to be 20 school days each; the remaining reporting intervals may range from 16 to 26 school days. There is no set due date for each month’s PMR because each Local Education Authority (LEA) and Public School Unit (PSU) may have a different calendar.
Average Daily Membership (ADM), Average Daily Attendance (ADA), and Membership Last Day (MLD) are derived from this report.
- Average Daily Membership: ADM is the sum of the number of days in membership for all non-violating students divided by the number of days in the PMR reporting interval (school month). ADM is a more accurate count of the number of students in school than enrollment. For more information on ADM, please refer to the School Attendance and Student Accounting manual.
- Average Daily Attendance: Attendance is the presence of a student on days when school is in session. A student is counted as present only when they are actually at school, participating in school-sponsored activities (such as field trips), attending remotely, or are in certain medical situations. ADA is the total number of days of attendance for all member students divided by the number of days in the PMR reporting interval (school month). For more information on ADA, please refer to the School Attendance and Student Accounting manual.
- Membership Last Day: MLD is the number of students in active membership on the last day of the reporting interval. Membership is defined in detail in the School Attendance and Student Accounting manual.
The Principal's Monthly Report (PMR) contains enrollment, membership, and attendance information. This data is retrieved from the student information system by NCDPI at the end of each school month for nine months. Included with the second month PMR is a revised Month 1 including any changes to Month 1 that occurred during the second school month.
The PMR data is the source data for calculating Average Daily Membership, Average Daily Attendance, Best 1 of 2, Initial Enrollment, and Membership Last Day. While the data retrieved from the LEAs/Charters will be posted online, no student identifiable data is used in any published data reports.
If you have any questions about this report, please contact StudentAccounting@dpi.nc.gov.
Prior years' data is available in the Statistical Profile.
| 2024-2025 | 2023-2024 | 2022-2023 | 2021-2022 | 2020-2021 | 2019-2020 |
|---|---|---|---|---|---|
| Month 1 Original | Month 1 Original | Month 1 Original | Month 1 Original | Month 1 Original | Month 1 Original |
| Month 1 Revised | Month 1 Revised | Month 1 Revised | Month 1 Revised | Month 1 Revised | Month 1 Revised |
| Month 2 | Month 2 | Month 2 | Month 2 | Month 2 | Month 2 |
| Month 3 | Month 3 | Month 3 | Month 3 | Month 3 | Month 3 |
| Month 4 | Month 4 | Month 4 | Month 4 | Month 4 | Month 4 |
| Month 5 | Month 5 | Month 5 | Month 5 | Month 5 | Month 5 |
| Month 6 | Month 6 | Month 6 | Month 6 | Month 6 | Month 6 |
| Month 7 | Month 7 | Month 7 | Month 7 | Month 7 | Month 7 |
| Month 8 | Month 8 | Month 8 | Month 8 | Month 8 | Month 8 |
| Month 9 | The MLD for PMR 9 was corrected manually | Month 9 | Month 9 | Month 9 | Month 9 |
This report contains both ADM and MLD by School for the school month indicated. There are three worksheet tabs located in the lower left corner. The NOTES tab contains general information. The ADM tab contains Average Daily Membership data arranged by LEA Number in spreadsheet format. The MLD tab contains Membership Last Day data arranged by LEA Number in spreadsheet format. Prior years' data is available in the Statistical Profile.
| 2024-2025 | 2023-2024 | 2022-2023 | 2021-2022 | 2020-2021 | 2019-2020 |
|---|---|---|---|---|---|
| Month 1 | Month 1 | Month 1 | Month 1 | Month 1 | Month 1 |
| Month 2 | Month 2 | Month 2 | Month 2 | Month 2 | Month 2 |
| Month 3 | Month 3 | Month 3 | Month 3 | Month 3 | Month 3 |
| Month 4 | Month 4 | Month 4 | Month 4 | Month 4 | Month 4 |
| Month 5 | Month 5 | Month 5 | Month 5 | Month 5 | Month 5 |
| Month 6 | Month 6 | Month 6 | Month 6 | Month 6 | Month 6 |
| Month 7 | Month 7 | Month 7 | Month 7 | Month 7 | Month 7 |
| Month 8 | Month 8 | Month 8 | Month 8 | Month 8 | Month 8 |
| Month 9 | The MLD for PMR 9 was corrected manually | Month 9 | Month 9 | Month 9 | Month 9 |
| Final | The MLD for the Final Month (which is the same as Month 9’s MLD) | Final | Final | Final | Final |
Three-year historical attendance and membership data is generated from student accounting data from the Principal's Monthly Report (PMR). This report ranks PSUs in order of attendance rate. Updated December 5, 2024
The Best 1 of 2 ADM Report is used for state allotments under the Funding in Arrears model adopted by the SBE and General Assembly (SL2023-134, Section 7.20). The Best 1 of 2 ADM Report compares a school’s ADM for Month 1R and Month 2 by grade level. It reports the higher ADM for each grade level K-12 and then is totaled by grade level across the PSU.
Pre-K ADM is added to a school's ADM to determine the principal's placement in a salary band. Pre-K ADM is not included in the Best 1 of 2 Report because it is not used for state allotments.
If you have any questions about this report, please contact StudentAccounting@dpi.nc.gov.
- 2024-25 Best 1 of 2 - December 30, 2024
- Best 1 of 2 History: 2004-2024 - Updated November 8, 2024
- 2023-24 Best 1 of 2 - Updated November 8, 2024
- 2022-23 Best 1 of 2
- 2021-22 Best 1 of 2
- 2020-21 Best 1 of 2
- 2019-20 Best 1 of 2
- 2018-19 Best 1 of 2
- 2017-18 Best 1 of 2
This page was last modified on 07/23/2025