1. California Community Colleges Chancellors Office Community College Internal Auditors Spring 2009 Conference Current Activities and Issues in Attendance Accounting and Reporting Presented by Elias Regalado Fiscal Services Unit May 1, 2009

2. AGENDA n CCFS-320 Background and Current Developments n Current Proposed T5 Changes Impacting Attendance Accounting and Reporting n To Be Arranged (TBA) Hours Update n New Student Attendance Accounting Manual Addendum for Academic Calendars and Course Scheduling n Miscellaneous Issues and Reminders: –Special Admits –Tutoring –Summer Shift FTES n Questions/Comments * Unless otherwise indicated, all legal citations refer to California Code of Regulations, Title 5

3. Apportionment Attendance Report (CCFS-320) n Overview: n Required by Title 5 Section 58003.4 n Prepared in accordance with deadlines and instructions prescribed by the Chancellors Office n The Chancellor's Office calculates the amount of State General Apportionment funds, based primarily on the number of FTES workload that districts report on the CCFS-320

4. Basic Definitions A Contact Hour is… n The basic unit of attendance for computing Full- Time Equivalent Student (FTES) n It is a period of not less than 50 minutes of scheduled instruction and/or evaluation One FTES is equivalent to 525 contact hours or 1 student x 15 weekly contact hours x 35 weeks = 525

5. Basic Definitions (cont.) FTES is… n Not a headcount n An FTES represents 525 class (contact) hours of student instruction/activity in credit and noncredit courses n Formerly known as ADA or Average Daily Attendance

6. Apportionment Attendance Report (CCFS-320) n Overview (Cont.): n Provides workload measure for Lottery Allocation n Used to determine eligibility for Basic Skills Funding n Dept. of Finance calculates WSCH from contact hour data included in CCFS-320

7. Requirements for Reporting Course FTES on the CCFS-320 n The basic conditions or standards for claiming FTES are provided by Title 5 Section 58050 n Districts are required to establish procedures and policies that will assure that FTES reported for State Apportionment purposes meet all requirements of law n Documentation requirements have been developed to promote standardized, accurate reporting of data, and to facilitate audits of related community college records n Documentation is based on detailed tabulations of course sections and appropriate support records

8. Computing FTES by Course Attendance Accounting Procedures (§58003.1) n Weekly Census n Daily Census n Actual Hours of Attendance (Positive Attendance) n Alternative Attendance Accounting Procedure –Credit Indep. Study, WEE, and Certain DE Courses –Noncredit Indep. Study / Noncredit DE Courses

9. CCFS-320 Reporting Periods n First Period – July 1 thru December 31 –Due to Chancellor's Office on January 15 n Second Period – July 1 thru April 15 –Due to Chancellor's Office on April 20 (NEW) n Annual Report – July 1 thru June 30 –Due to Chancellor's Office on July 15 n Recal Report – Revisions to Annual Report –Due to Chancellor's Office on November 1

10. Which Courses are Reported When? Census Procedure Courses: n 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 n 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

11. Which Courses are Reported When? Positive Attendance Courses: n The FTES for Positive Attendance courses is to be reported in the period in which the course is completed, even if the course overlaps fiscal years

12. New CCFS-320 Developments n New due date for 2nd Period CCFS-320: –Changed from April 30 to April 20 n New Addendum: AB 540 Headcount Report n New Online CCFS-320 Program to Start 2009-10

13. Title 5 Changes Impacting Attendance Accounting n Course Withdrawal (§ 55024) –Several clarifications related to faculty notification, intervention, and Military Withdrawals (MWs) n Course Repetition (§ 55040) – W no longer considered a repeat n Repetition to Alleviate a Substandard Grade (§ 55040) –Allows for up to 2 grade alleviation attempts –Additional repeat is permitted if funding is not claimed for reasons that are not necessarily extenuating n TBA and ECE (§ 58055) –Allows exception for immediate supervision

14. TBA Update n Major Issues with Legal Advisory and New Guidance n Immediate Supervision for foreign language labs and ECE courses n Addressed via T5 Section 58055 for ECE courses n Offering foreign language labs as hybrid courses n New Interpretation of Regular Scheduling for Purposes of TBA – Precise individual scheduling not necessary n Same amount of hours each week of semester for Weekly Census Courses n Same amount of hours each scheduled day for Daily Census Courses

15. TBA Update n Major Issues with Legal Advisory and New Guidance n Districts cannot claim TBA hours for Students that have zero documented TBA time n New comprehensive TBA audit compliance item to be introduced with 2010-11 CDAM

16. New SAAM Addendum for Academic Calendars & Related Topics Presented to Consultation Council in August 2008 and released September 2008 The SAAM Addendum (formerly a Concept Paper) is a joint product of the College Finance and Academic Affairs Divisions of the Chancellors Office and was developed collaboratively with CIO leaders Focus of the SAAM Addendum is to clarify Title 5 regulations and procedures related to course scheduling, flex calendars, and academic calendar compression The Concept Paper includes background/historical information, definitions, problem descriptions, possible resolution actions, and a conclusion with expected next steps

17. New SAAM Addendum for Academic Calendars & Related Topics n Developed to Address Potential Problem Areas: Class schedules do not show passing time between classes Significant differences in how districts schedule multiple hour classes Course class hours scheduled beyond that indicated in course outline A review of contact hours generated by compressed calendar districts that have approved flex calendar programs seems to indicate that Flex Time is not always in-lieu- of classroom instruction

18. New SAAM Addendum for Academic Calendars & Related Topics n Guidelines included in the SAAM Addendum are currently being applied to the review and approval process for compressed calendar applications n Applications for compressed calendars should be submitted to College Finance and Facilities Planning Division.

19. New SAAM Addendum for Academic Calendars & Related Topics n Changes in Academic Calendar Configuration – Application Process n Per § 55720, prior to any change in academic calendar configuration, a district shall obtain approval from the Chancellor's Office n District must demonstrate compliance with 175-Day Rule (§§ 58120 and 58142) and address state aid implications n District must provide educational implications, positive and negative, of the proposed change and other relevant information (studies, surveys, analysis, etc) n Questions regarding Academic Calendar changes should be directed to Elias Regalado, Chancellor's Office

20. Miscellaneous Issues and Reminders n Special Admits – Small Children in College Review –Focused on children 0-12 years of age enrolled in college and related FTES claims –Review based on data submitted by districts via COMIS –Limited contacts to districts claiming over 10 FTES for FY 2007-08 –All contacted districts responded-some justified FTES and others removed FTES from apportionment claims –Review has not been closed and is ongoing

21. Miscellaneous Issues and Reminders n Tutoring - Several requirements must be met, including that: –Conducted through a designated learning center supervised by a person who meets MQs under §53415 –Tutors are qualified to provide tutoring –Students receiving tutoring are enrolled in a noncredit course entitled Supervised Tutoring (TOP #4930.09) –A counselor or an instructor, on the basis of an identified learning need, must refer all students seeking tutoring– Students cannot self refer. –Positive attendance must be used –Refer to §§ 58168, 58170 for additional requirements

22. Miscellaneous Issues and Reminders n Summer FTES Shift –§ 58010 (Reporting Date Procedures) provides the Summer FTES Shift reporting flexibility –Applies only to Summer Daily Census Course in which the Census Procedure (census date) takes place in one fiscal year and the course ends in the next fiscal year (e.g., 2007- 08 and 2008-09, respectively) –Possibility of double reporting if not properly tracked and documented –Districts must retain accurate records of summer FTES designated for a particular FY –Possible future audit compliance item related to this area

23. Chancellor's Office Website Chancellor's Office Web Address : www.cccco.edu –Primary Source for: Board of Governors & Consultation Council Information Notices of Recently Promulgated Title 5 Regulations and Implementation Guidelines Legal Advisories/Opinions Legal Resources (direct links to T5 and EC) Handbooks and Manuals Fiscal/FTES Data Contact Information

24. Questions/Comments

25. Contact Information Elias Regalado, Specialist Fiscal Services Unit Chancellors Office (916) 445-1165 eregalad@cccco.edu