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Instructional Time and Attendance Accounting

Information and resources regarding instructional time and attendance accounting requirements.

AA & IT Independent Study Frequently Asked Questions (FAQs) (Posted 16-Sept-2022)

FAQs about independent study requirements, attendance accounting (AA), instructional time (IT), and the independent study ratio calculation.

Fiscal Year 2022-23 Attendance Accounting and Instructional Time Requirements Presentation (PDF)

The School Fiscal Services Division hosted a webinar on September 8, 2022 to provide a general overview of instructional time requirements, the methods for claiming average daily attendance (ADA), the process for maintaining apportionment in the event of an emergency (Form J-13A), and the conditions of apportionment for independent study.

Instructional Time Requirements (Updated 01-Aug-2021)

Excel version of the Instructional Time Requirements (XLSX)
The Excel version of the instructional time requirements above. Not applicable to the 2020–21 school year, see below for 2020–21 requirements.

2021-22 Instructional Time and Attendance Accounting Resources
Access to the 2021-22 Independent Study Attendance Accounting and Instructional Time FAQs and 2021-222 Independent Study Attendance Accounting and Instructional Time Presentation.

2020–21 Instructional Time and Attendance Accounting Resources
Resources and documents applicable only to the 2020–21 school year for the Principal Apportionment, Instructional Time, Attendance Accounting, Attendance Reporting, and the Form J-13A.

Transitional Kindergarten

Transitional Kindergarten FAQs
FAQs about the fiscal requirements and the related penalties for Transitional Kindergarten.

Dual Enrollment

Dual Enrollment Frequently Asked Questions
FAQs about Dual Enrollment pertaining to Instructional Time and Attendance Accounting.

Form J-13A

Request for Allowance of Attendance Due to Emergency Conditions

Instructional Time Penalty

Auditor Calculation of Instructional Time Penalty

Estimating the Cost of an Audit Finding


Assembly Bill (AB) 130 Independent Study Letter (Dated 15-Jul-2021)

Instructional Minutes and Breakfast in the Classroom (Dated 01-Jul-2010)

Fiscal Management Advisory 86-06 (PDF)

Electronic Attendance Accounting (Dated 03-Aug-2009)

Attendance Accounting for On-line Classes (Dated 24-Apr-2001)

Kindergarten Management Advisory 90-10 (PDF; Dated 01-Sep-1990)

Questions:   Principal Apportionment Section | | 916-324-4541
Last Reviewed: Thursday, December 22, 2022
Recently Posted in Allocations & Apportionments