California Community Colleges Chancellor’s Office

California Community Colleges Chancellor’s Office
11/22/2018 California Community Colleges Chancellor’s Office CCIA 2018 Spring Conference Overview and Current Issues in Attendance Accounting and Student Residency Presented by Natalie Wagner Chay Yang May 4, 2018

Update on Attendance Accounting and Student Residency
11/22/2018 Update on Attendance Accounting and Student Residency AGENDA Fundamentals of Student Attendance Accounting and Reporting CCFS-320 Apportionment Attendance Report Reminders Annual Financial and Compliance Audit Student Residency for Tuition Purposes Updates and Recently Passed Legislation Questions

11/22/2018 Student Attendance Accounting and Reporting for California Community Colleges The Fundamentals What is FTES? How is FTES computed? Where is FTES reported? CCFS-320 Online Reporting System When is FTES reported? Reporting periods What does the Chancellor’s Office do with the information reported? Where the money flows, compliance goes… Where’s the supporting documentation? What could affect apportionment eligibility?

The Fundamentals 1. What is FTES?
11/22/2018 The Fundamentals 1. What is FTES? California community college apportionment is primarily driven by the Full-Time Equivalent Student (FTES) workload measure. FTES is not a headcount Equivalent to 525 hours of student instruction Derived from one full-time student enrolled in 15 units per semester, which would normally equate to 15 Class hours per week 15 Class hours per week x traditional 35-week academic year = 525 1 FTES can be generated by 1 student or multiple part-time students Districts are required to report all resident and nonresident FTES, regardless of whether funding is available for some of those FTES Only resident FTES can be claimed for state apportionment

The Fundamentals 2. How is FTES Computed?
11/22/2018 The Fundamentals 2. How is FTES Computed? FTES is computed under one of the four available attendance accounting procedures ( T5 § ). Weekly Census (T5 §§ (b); 58004) Daily Census (T5 §§ (c); 58004) Actual Hours of Attendance (Positive Attendance) (T5 §§ (d), (e), (g); ) Alternative Attendance Accounting Procedure (T5 §§ (f); 58009) Credit Independent Study, Work Experience Education, and Certain Distance Education Courses Noncredit Independent Study / Noncredit Distance Education Courses Title 5 prescribes the FTES computation formulas for each procedure. The “divisor” for each procedure 525. The majority of FTES are generated in Weekly Census procedure courses (available only to Credit primary term length courses scheduled the same amount of hours each week of the term)

The Fundamentals 2. How is FTES Computed? (Cont.)
11/22/2018 The Fundamentals 2. How is FTES Computed? (Cont.) Weekly Census FTES Computation (T5 § (b); 58004; 58020) Applies to Primary Term Credit Courses Only Course coterminous with the primary term Same number of hours each week (including To Be Arranged Hours or TBA) Census is the week nearest to 20% of the number of weeks in the primary term- - Census Date is Monday of census week If that Monday is a holiday, Census Date is the following day Term Length Multiplier or TLM = Number of weeks in primary term with at least three days of instruction and/or examination Maximum TLM: 17.5 for semesters Quarters Only applies to WEEKLY Student Contact Hours (WSCH) Multiply Census Week (CW) WSCH by the TLM and divide by 525 Formula: (CW WSCH x TLM) / 525 = FTES Sample: one 3 hours/week Course Section with 30 students*: 90 CW WSCH x 17.5 TLM / 525 = 3.0 FTES *enrollment must result in an evaluative or non-evaluative symbol

The Fundamentals 3. Where is FTES reported?
11/22/2018 The Fundamentals 3. Where is FTES reported? FTES data is reported to the State Chancellor’s Office via the Apportionment Attendance Report (aka CCFS-320) Required by California Code of Regulations (CCR), title 5, section Prepared in accordance with deadlines and instructions prescribed by the Chancellor’s Office (T5 § (d)) Districts utilize an online reporting system to submit their CCFS-320 Reports:

The Fundamentals 4. When is FTES reported?
11/22/2018 The Fundamentals 4. When is FTES reported? Timely submissions and corrections of attendance accounting reports is critical (T5 § ). First Period – July 1 thru December 31 (data is annualized) Due to Chancellor's Office by January 15 Second Period – July 1 thru April 15 (data is annualized) Due to Chancellor's Office by April 20 Annual Report – July 1 thru June 30 Due to Chancellor's Office by July 15 Recal Report – Revisions to Annual Report Due to Chancellor's Office by November 1 Timely submission of the CCFS-320 is very important!

Each reporting period corresponds to an apportionment allocation
11/22/2018 The Fundamentals 5.What does the Chancellor’s do with the information reported? Each reporting period corresponds to an apportionment allocation CCFS-320 FTES data is forwarded to the Chancellor’s Office Apportionment Section at each reporting period The Chancellor's Office calculates State General Apportionment allocations Allocations are based primarily on the number of FTES that districts report on the CCFS-320

The Fundamentals 6.Where the money flows, compliance goes…
11/22/2018 The Fundamentals 6.Where the money flows, compliance goes… FTES reported by districts is subject to an annual audit. FTES calculations for the CCFS-320 must be tested by independent contracted auditors every year. Contracted District Audit Manual (CDAM) compliance item 424 is the main compliance item related to FTES reported for state apportionment purposes Other compliance test areas that may affect the calculation of funding from the state are: Instructional Services Agreements (423) General Apportionment Funding System (424) Residency for Credit Enrollment (425) Students Actively Enrolled (426) Dual Enrollment (Special Admit, PE Courses) (427) Open Enrollment Requirements (435) To Be Arranged (TBA) Hours (479) 10

The Fundamentals 7. Where’s the supporting documentation?
11/22/2018 The Fundamentals 7. Where’s the supporting documentation? Per T5 §58030, districts are required to adopt procedures and internal controls that will document all: Course enrollment Attendance Disenrollment This information is necessary for the creation of appropriate support documentation (records) that will enable an independent determination of the accuracy of FTES submitted by the district to the Chancellor’s Office as the basis of its claim for state support. 11

The Fundamentals 7. Where’s the supporting documentation? (Cont.)
11/22/2018 The Fundamentals 7. Where’s the supporting documentation? (Cont.) Among other things, the required T5 § procedures to document attendance and FTES should speak to the retention and destruction of support records. T5 § et seq. Support records relating to attendance and FTES are considered “Records Basic to an Audit” (RBA) under the “Class3–Disposable” classification, which means that they cannot be destroyed until after the third (3rd) July 1 succeeding the completion of the Annual Audit required by EC § T5 § 59025; 59026(b) Example: RBA records cannot be destroyed until after July 1, 2020 – Annual Audit for this FY to be completed 12/31/17 T July 1, 2018 July 1, 2019 July 1, 2020 – RBA records may be destroyed after this date Note: Extended record retention rules apply when support records relate to a Chancellor’s Office review/investigation or where there is deliberate district misrepresentation. T5 § 59118 12

The Fundamentals 8.What could affect apportionment eligibility?
11/22/2018 The Fundamentals 8.What could affect apportionment eligibility? Conditions Affecting Apportionment (T5§ 58050) Only FTES that meets statutory and regulatory apportionment conditions may be claimed for state apportionment. Some of these conditions include: Open course requirements Enrollment limits Immediate supervision and control by an appropriately qualified faculty member Course repetition, withdrawal, and overall apportionment enrollment limits Instructional service agreements (ISAs) Full-funding provisions Residency status Appropriate course and program approval Distance education In-service training courses for police, fire, corrections, etc. Clearing of census rosters 13

CCFS-320 Apportionment Attendance Report Reminders
11/22/2018 CCFS-320 Apportionment Attendance Report Reminders 14

11/22/2018 CCFS-320 Apportionment Attendance Report Reminders Special Admit 5% P.E. FTES Limit Contact Hours (CH) Computations Based on the Schedule of Classes (Not Catalog or Course Outline) Summer Shift Rules (courses that overlap fiscal years) Supplemental Information Reporting Categories 15

11/22/2018 CCFS-320 Apportionment Attendance Report Reminders Special Admit P.E. FTES Limits Districts are prohibited from claiming state apportionment funding for Special Admit students (part-time and full-time) enrolled in physical education (P.E.) courses in excess of five percent (5%) of the district’s total reported FTES of Special Admit students. (EC § 76002(a)(4)) Districts sometimes report P.E. FTES generated by Special Admit students in excess of the 5% limit, which would result in an Annual Audit finding unless corrected. Prior to certifying report, districts should verify adherence with this statutory prohibition 16

11/22/2018 CCFS-320 Apportionment Attendance Report Reminders Contact Hour (CH) Computations Should be based on actual Contact Hours and the formula applicable to the particular course section, not Contact Hours as stated or targeted in the college catalog or course outline of record The Annual Contracted District Audit verifies compliance with this requirement 17

11/22/2018 CCFS-320 Apportionment Attendance Report Reminders “Summer Shift” - Census Procedure Course Reporting FTES for Primary Term Census Procedure Courses are reported in the period in which the census procedure is completed, even if the course is not completed by the deadline for reporting FTES for Summer intersession Daily Census procedure courses that overlap fiscal years are to be reported in the fiscal year in which the census occurs, OR when the course ends (includes courses on Alternative Attendance Accounting Procedure-Daily) (T5 § 58010(a)) 18

11/22/2018 CCFS-320 Apportionment Attendance Report Reminders Supplemental Information General Information and Compliance: Inservice Training FTES Special Admit PE FTES AB 540 Student Headcount General Apportionment/ Categorical Funding Allocations: Basic Skills FTES Center FTES CDCP Noncredit FTES 19

Annual Financial and Compliance Audit
11/22/2018 Annual Financial and Compliance Audit All public local education agencies, including community college districts, are required to have an annual audit conducted by a CPA firm Annual audits for community college districts are required by EC § The Contracted District Audit Manual (CDAM) prescribes the requirements and procedures for the annual audit 20

Annual Financial and Compliance Audit (Cont.)
11/22/2018 Annual Financial and Compliance Audit (Cont.) New CDAM issued for every FY Annual Audit Individual tests are periodically rotated out and replaced with other ones Section 400 of CDAM prescribes the various State Compliance Tests (17 tests in ) Of the 17 State tests, 7 directly relate to verifying FTES eligibility for State general apportionment. Findings in these areas could result in an apportionment adjustment. 21

Annual Financial and Compliance Audit (Cont.)
11/22/2018 Annual Financial and Compliance Audit (Cont.) 7 State tests that directly relate to FTES eligibility Instructional Services Agreement’s – ISA’s (423) General Apportionment Funding System (424) Residency (425) Students Actively Enrolled (426) Dual Enrollment (427) Open Enrollment (435) To Be Arranged Hours – TBA (479) 22

Selected 2014-15 State Compliance Audit Findings (Cont.)
11/22/2018 Selected State Compliance Audit Findings (Cont.) Incorrect application of Attendance Accounting Procedures (T5 §§ et seq.) Common deficiencies: Example 1: Credit course does not meet the same amount of hours per week, so Weekly Census procedure incorrectly applied Example 2: Credit course only meets 4 times, so Daily Census procedure incorrectly applied Example 3: Claimed contact hours based on target course outline hours instead of calculated contact hours from class schedule 23

Selected 2014-15 State Compliance Audit Findings (Cont.)
11/22/2018 Selected State Compliance Audit Findings (Cont.) Incorrect application of Attendance Accounting Procedures (T5 §§ et seq.) (cont.) Common deficiencies: Example 4: Support records for positive attendance hours generated did not agree with hours claimed Example 5: Claiming students that were required to be removed from census roster 24

Student Residency for Tuition Purposes
11/22/2018 Student Residency for Tuition Purposes

Basic Residency Definitions
Resident (for tuition purposes): Unless precluded, a “resident” is a student who has been physically present in the state for more than one year immediately preceding the residence determination date (one year and one day), and has demonstrated an intent to make California a permanent home. EC § 68017 Nonresident A “nonresident” is a student who does not have residence in the state for more than one year immediately preceding the residence determination date. EC § 68018

Residence: To establish or change a residence, a person capable of establishing residence must couple his or her physical presence with objective evidence that the physical presence is with intent to make California the home for other than a temporary purpose. EC §68062(d); Note: Physical presence alone is insufficient; intent alone is insufficient Residence Determination Date: Residence determination date is the day immediately preceding the opening day of instruction of the quarter, semester, or other session as set by the district governing board, during which the student proposes to attend a college. Enrollments in late starting classes within a term are subject to this uniform residency determination date.

Exceptions to Residence Determination: Education Code prescribes several exceptions to residence determination—some are required (e.g. active military stationed in CA ECS 68075) and some are permitted (e.g. individuals hired as a peace officer by public agency ECS ) These apply where an individual that is NOT otherwise eligible to be classified as a Resident for tuition purposes, can nonetheless be classified as a Resident and claimed for apportionment purposes if applicable requirements are met Exceptions to Payment of Nonresident Tuition: Education Code also prescribes situations where the nonresident tuition is either required to be exempted (e.g., AB 540, AB 2364) or a district is given permission to exempt specified students (e.g., non resident students who take six or fewer units 76140(a)(1)) In some cases apportionment can be claimed for exempted student (e.g., AB 540, AB 2364) and in others apportionment is NOT claimable (e.g., non resident students who take six or fewer units 76140(a)(1) )

Primary Purposes for Residence Classification
Residence classification is necessary for Proper charging of Nonresident Tuition (Note: Nonresident students must also be charged the basic enrollment fee) Proper claiming of State general apportionment Nonresident FTES is not included in state apportionment calculations (Note: certain nonresident students qualify to be reported as residents for apportionment purposes, such as AB 540 students or active military members stationed or domiciled in California) Student Eligibility for certain programs (Example: BOG fee waiver)

General Rules and Guidelines
Residence Classification: Residency classification shall be made for each student, including noncredit-only or contract education enrollees, at the time applications for admission are accepted and whenever a student has not been in attendance for more than one semester or quarter (two, not one, semester or quarter of non-attendance). T5 § 54010(a) Timely student notification of the classification (within 14 calendar days) T5 § 54060(a) District must establish procedures for appeals of residency classification and refunds of nonresident tuition fees. T5 § 54060(b); 54070

Rules For Determining Residence There can only be one residence (an established primary and permanent home). EC § 68062(a) A person’s residence shall not be derived from that of his or her spouse. EC § 68062(e) The residence of the parent with whom an unmarried minor child resides is the residence of the unmarried minor child. When the minor lives with neither parent, his or her residence is that of the parent with whom he or she last resided. EC § 68062(f)

Rules For Determining Residence (Cont.) Moving to California primarily to attend school does not constitute establishing California residence, regardless of the length of that presence. T5 § 54022(c) If a student or the parents of a minor relinquish California residence after moving from the state, one full year of physical presence coupled with intent is required to reestablish residence. T5 § 54030 Temporary absences will not result in a loss of California residence if, during the absence, the person always intended to return and did nothing inconsistent with that intent. T5 § 54022(b)

Residency Reclassification and Financial Independence: EC § 68044; T5 § requires that financial independence status be included as one of the factors in residency reclassifications EC § focuses on parental support aspects, but also permits district governing boards to define other factors which may be considered in making residency reclassifications, such as support from family members other than the parent(s)

Residency Reclassification and Financial Independence (cont.): A student who has established financial independence may be reclassified as a resident, if the basic physical presence and intent requirements are also met In determining intent, financial independence weighs in favor of California residence and financial dependence shall weigh against finding California residence Financial dependence in the current or preceding calendar year shall be overcome only if the parent on whom the student is dependent is a California resident, or there is no evidence of the student’s continuing residence in another state

Updates and Recently Passed Legislation
11/22/2018 Updates and Recently Passed Legislation 35

Recently Approved Legislation
11/22/2018 Recently Approved Legislation Assembly Bill 21 (Kalra, 2017) AB 21 (Effective January 1, 2018) requires postsecondary institutions to refrain from disclosing personal information concerning students, faculty, and staff to the fullest extent consistent with state and federal law. Requires the college administration to assign staff who can serve as a point of contact for individuals who are subject to an immigration order. Also requires the colleges to allow undocumented students who dropped out due to immigration enforcement issues to re-enroll, continue to receive financial aid, exemption from nonresident tuition fees, housing stipends or services, or other benefits if they are able to return to campus. 36

11/22/2018 Recently Approved Legislation Assembly Bill 637 (Medina, 2017) AB 637 (effective January 1, 2018) establishes cross enrollment in online education among California Community Colleges, adding section 68101, and Chapter 9.7 commencing with section to the Education Code. Authorizes a California Community College student who meets specified requirements to enroll in an online course provided by another CCC campus (referred to as a teaching college) through the OEI Consortium. Requires the Chancellor's Office to establish an online methodology that allows a student to access the online cross-enrollment option and simultaneously enroll in courses at his or her home college and courses provided entirely online by another teaching college 37

11/22/2018 Recently Approved Legislation Assembly Bill 637 (Medina, 2017) Allows a “teaching” college to accept the residency determination of the “home” college under certain conditions including: The student is cross-enrolling in a course available through the online course exchange The home college certifies the student’s residency classification made by the district The student is enrolling in a course available at the teaching college through the online course exchange The home college and the teaching college are both part of the Online Education Initiative Consortium 38

11/22/2018 Recently Approved Legislation Assembly Bill 343 (McCarty, 2017) AB 343 (effective January 1, 2018) added section to the Education Code. This section grants an immediate Nonresident Tuition fee exemption to eligible Special Immigrant Visa (SIV) holders and refugee students (important to note that eligible T and U Visa holders are also eligible for this immediate exemption based on the provisions of Education Code section 68122, which ties their exemption status to that of refugees). 39

11/22/2018 Recently Approved Legislation Assembly Bill 343 (McCarty, 2017) Eligibility for this nonresident tuition fee exemption includes the requirement that “upon entering the United States, [the Student] settled in California”. This exemption for is only available for the minimum time it would take for the student to establish residency (one year and one day). Therefore a student who arrives in California on January 1, 2017 and enrolls in the Fall term, should be granted resident classification under this exception only until January 1, For minors, the exception is for one year from the date the student becomes 18 years of age (to age 19). 40

AB 540 Updates AB 540 Nonresident Tuition Exemption (effective January 1, 2002) Original Eligibility Criteria: Attended HS in California for three or more years AND graduated from a California HS (or attained the equivalent). Effective January 1, 2013, AB 1899 (EC § 68122). expanded eligibility to include nonimmigrant alien students holding “T” or “U” Visas. Effective January 1, 2015, AB 2000 (EC § ) expanded eligibility to include students who: Demonstrate attainment of credits earned in California from a California HS equivalent to three or more years of full-time HS coursework AND a total of three or more years of attendance in California elementary/secondary schools or a combination of those schools AND graduated from a California HS (or attained the equivalent).

11/22/2018 SB 68 (Lara, 2017) SB 68, effective January 1, 2018, amended Education Code section and significantly expanded eligibility criteria for AB 540. Two main changes: Attendance Requirement: SB 68 amended the attendance requirement to allow attendance (or credits earned) at: California High Schools, California Adult Schools, California Community Colleges (limit: 2 years in CCC credit courses), or a combination of these, to count toward the three year requirement. Completion of a course of study: Under SB 68 a student may satisfy the completion requirement with graduation from a California high school or the equivalent, OR attainment of an AA degree from a CCC OR fulfilment of the minimum requirements to transfer to a UC or CSU.

Current AB 540 Exemption Eligibility Criteria
11/22/2018 Current AB 540 Exemption Eligibility Criteria Requirement 1: Attendance at California schools Two Paths: Total attendance (or attainment of credits earned) in California equivalent to three or more years of full-time attendance at California high schools, California high schools established by the State Board of Education, California adult schools (established by a county office of education, a unified school district or high school district, or the Department of Corrections and Rehabilitation), campuses of the California Community Colleges, or a combination of these; or Three or more years of full-time California high school coursework, and a total of three or more years of attendance in California elementary schools, California secondary schools, or a combination of California elementary and secondary schools.

11/22/2018 Current AB 540 Exemption Eligibility Criteria Requirement 2: Completion of a course of study This requirement may be met in any of the following ways: Graduation from a California high school or equivalent. Attainment of an associate degree from a California community college. Fulfillment of the minimum transfer requirements established for the University of California or the California State University for students transferring from a California community college. (Ed. Code, § , subd. (a)(2).)

11/22/2018 Current AB 540 Exemption Eligibility Criteria Requirement 3: Registration. Requires registration as an entering student at, or current enrollment at, an accredited institution of higher education in California. Requirement 4: Affidavit of student without lawful immigration status. Students without lawful immigration status must file an affidavit with their college or university stating that the student has either filed an application to legalize his or her immigration status, or will file an application as soon as he or she is eligible to do so. (Note: All students seeking the AB 540 exemption must complete the affidavit.)

Available AB 540 Resources from the Chancellor’s Office
11/22/2018 Available AB 540 Resources from the Chancellor’s Office Legal Advisory 18-02: Recent Additions to Nonresident Tuition Exemptions (Supersedes Legal Advisory 07-01) AB 540 Flyer Nonresident Tuition Exemption Request Form (AB 540 Affidavit)- Updated January 2018 AB 540 Q & A page on the Chancellor’s Office Website – Will continue to update as questions come in

11/22/2018 Questions

11/22/2018 Contact Information Natalie Wagner (916) Chay Yang (916) Chancellor’s Office 48

California Community Colleges Chancellor’s Office

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