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Instructional Time and Attendance Accounting

Information and resources regarding instructional time and attendance accounting requirements.

2021–22 Independent Study Attendance Accounting and Instructional Time Frequently Asked Questions (FAQs) (Updated 06-Aug-2021)

FAQs about the independent study offering requirement, waivers, 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)

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.

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.

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

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, October 20, 2021
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