Attendance Accounting in the California Community Colleges system involves the measurement and calculation of “Full-Time Equivalent Students” (FTES) for funding purposes. The basic attendance accounting requirements are intended to advance the following interests: equitable apportionment of state aid according to standards applicable to all districts; an appropriate return on expenditures for the state, districts, and students; effective instruction; and student safety.

The documentation requirements set forth in this subchapter have been developed to promote standardized, accurate reporting of data used to calculate the State general apportionment, and to facilitate audits of related community college records. Documentation described in this subchapter shall be available to district auditors, the Department of Finance, the State Auditor, the Chancellor's Office, and relevant federal officials.

Note: Authority cited: Sections 66700, 70901 and 78401, Education Code. Reference: Sections 70901, 84040 and 84040.5, Education Code.

History

1. New division 9, chapters 1 through 4 ( §§ 58000-58253, not consecutive) filed 12-29-71; effective thirtieth day thereafter (Register 72, No. 1).

2. Amendment of section and Note filed 11-4-77; effective thirtieth day thereafter (Register 77, No. 45).

3. Repealer of division 9 (chapters 1-4, sections 58000-58253, not consecutive) filed 12-21-81; effective thirtieth day thereafter (Register 81, No. 52). For prior history, see Registers 79, No. 46; 77, No. 45; and 72, No. 1.

4. New division 9 (chapters 1-4, sections 58000-58308, not consecutive) filed 7-29-82; effective thirtieth day thereafter (Register 82, No. 31).

5. Amendment of section and Note filed 5-15-93; operative 6-14-93 (Register 93, No. 25).

6. Repealer and new section filed 7-22-2024; operative 8-21-2024. Submitted to OAL for filing and printing only pursuant to Education Code section 70901.5 (Register 2024, No. 35).