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Instructional Time and Attendance Accounting

Information and resources regarding instructional time and attendance accounting requirements.

Instructional Time and Attendance Accounting

2021–22 Independent Study Attendance Accounting and Instructional Time Presentation (PDF; Updated 03-Aug-2021)

The School Fiscal Services Division hosted a webinar on August 3, 2021, to provide guidance on independent study attendance accounting and instructional time changes in effect for fiscal year 2021–22 pursuant to Assembly Bill 98 (Chapter 44, Statutes of 2021).

Instructional Time Requirements (Updated 01-Aug-2021)

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.

Form J-13A

Request for Allowance of Attendance Due to Emergency Conditions

Instructional Time Penalty

Auditor Calculation of Instructional Time Penalty

Waiver of Instructional Time Penalty

Estimating the Cost of an Audit Finding


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

Improving Student Nutrition and Academic Achievement through School Breakfast Programs (Dated 21-Sep-2011)

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: Wednesday, August 4, 2021
Recently Posted in Allocations & Apportionments