Attendance Accounting

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Full-Time Equivalent Student (FTES) Reporting Periods First Period: July 1 – December 31 Second Period: January 1 – April 15 Third Period: April 16 – June 30 Reports due: January 15 April 20 July 15
Full-Time Equivalent Student (FTES) Reporting Categories Students who are California residents Students who are not residents of California Students enrolled in credit courses Students enrolled in specified noncredit courses
Page 1 and 2: Attendance Accounting for the Calif
Page 3 and 4: Q: How is Apportionment Revenue all
Page 5 and 6: Program Funding Based on FTES Lott
Page 7: Full-Time Equivalent Student (FTES)
Page 11 and 12: Clock Hour A 60-minute time frame
Page 13 and 14: Passing Time/Break Each clock hour
Page 15 and 16: Multiple Hour Class Each 50 minute
Page 17 and 18: Calculate the contact hours: Class
Page 19 and 20: Weekly Student Contact Hour Primar
Page 21 and 22: Term Length Multiplier Number of w
Page 23 and 24: Daily Student Contact Hour Course
Page 25 and 26: Course Length Multiplier Number of
Page 27 and 28: Positive Attendance Based on actua
Page 29 and 30: Alternative Attendance Accounting M
Page 31 and 32: FTES Calculation (ISWE) Multiply n
Page 33 and 34: Noncredit Distance Education Calcu
Page 35 and 36: FTES Calculation (NCDE) Compute th
Page 37 and 38: The Role of IT Essential Technical
Page 39 and 40: Building a Section Determine appro
Page 41 and 42: Building a Section Example: MATH 2
Page 43 and 44: Managing Attendance Records Ensure
Page 45 and 46: FOE (Frequently Observed Errors) H
Page 47 and 48: Auditors are asked to: Verify that
Page 49 and 50: CCFS-321 - Apprenticeship No FTES
Page 51 and 52: Annualizers - Example Calendar has
Page 53 and 54: Reference Documents Education Code
Page 55 and 56: Reference Documents Student Attend
Page 57 and 58: Reference Documents Governing boar
Page 59 and 60:
Reference Documents CCFS-320 Appor
Page 61 and 62:
District/College Attendance Reports
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Attendance Accounting

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