1/15/2003
12
Pupil Accounting
Marginal Cost Pupil Units
Enacted to ease the
impact of declining pupils
–RMCPUs used to calculate
operating referenda
AMCPUs used to calculate
most other formulas
Districts with
enrollment declines count 77% of current year WADMs and 23% of prior year WADMs. Together they equal R/AMCPUs
Growing school districts
count only the current year WADMs