Attendance Accounting and Residency

The Fiscal Standards and Accountability Unit is responsible for the collection of the system’s student workload information (Full-Time Equivalent Student) via the Apportionment Attendance Report (CCFS-320) for apportionment and lottery revenue allocation purposes; monitoring of Title 5 of the California Code of Regulations and the California Education Code for the requirements affecting student attendance accounting for purposes of state allocations, including in the maintenance of the Student Attendance Accounting Manual; administration of the Maintenance Allowance Program for non-district students; processing of Emergency Attendance Allowance Requests; the review of college academic calendars relative to state funding requirements, including as related to Flexible Calendar operations; and the provision of student residency classification guidance to community college districts.

For questions about Attendance Accounting and Residency, please contact the Fiscal Standards and Accountability Unit FiscalStandards@cccco.edu.

CCFS-320 Apportionment Report

Resources

Legally Mandated Holidays for Fiscal Years 2025-26 through 2030-31

A list of the legally mandated academic holidays, as specified by Education Code section 79020, is provided for your convenience in establishing your future academic calendars for fiscal years 2025-26 through 2030-31.

Assembly Bill 2156 (Rivas) designates March 31 as Farmworkers Day effective immediately.

Assembly Bill 268 (Kalra) modified EC 79020 (I) to add Diwali as an optional holiday. Effective January 1, 2026, a community college may close on the 15th day of the month of Kartik in the Hindu Lunar calendar of each year known as ‘Diwali.’

Assembly Bill 1655 (Jones-Sawyer, Chapter 753, Statues of 2022) modified Education code section 79020 adding Juneteenth to the list of mandated holidays. Effective January 1, 2023, districts will be expected to observe the Juneteenth holiday in accordance with the statute effective June 19, 2023.

In addition to the legally mandated holidays listed, a college may close on March 31, known as “Farmworkers Day,” and the fourth Friday in September, known as “Native American Day,” if the district’s governing board district agrees to close the college for that purpose. When “Farmworkers Day” falls on a Saturday or Sunday, the agreed-upon college closure day shall occur on the preceding Friday or succeeding Monday, respectively. If “Farmworkers Day” happens to fall on a weekday, there is no flexibility to move the corresponding holiday observance. The district shall continue to maintain the minimum required 175 days of instruction. If the district does not close for “Farmworkers Day” or “Native American Day,” appropriate observances should be held in commemoration.

Assembly Bill 1801 (Nazarian, Chapter 761, Statues of 2022) modified Education Code section 79020 adding an additional optional holiday for community colleges. Effective January 1, 2023, community colleges may close on April 24, known as “Genocide Remembrance Day”, if the district’s governing board agrees to close the college for that purpose. Effective January 1, 2024, Assembly Bill 264 (Ting, Chapter 517, Statutes of 2023) also modified Education Code section 79020 to allow districts to observe Lunar New Year if the district’s governing board agrees to close the college for that purpose. If the district elects to observe Lunar New Year, this holiday must replace Lincoln Day or Washington Day on the districts academic calendar. If Lunar New year falls on another holiday, the community college would observe it on the preceding or following weekday. This change would be optional. 

Please contact Natalie Wagner, Specialist of Fiscal Planning and Administration at NWagner@CCCCO.edu or Rafael Artiga Meza, Community College Fiscal Specialist at RArtiga@CCCCO.edu for holiday or academic calendar configuration questions. 

Legally Mandated Academic Holidays

Education Code section 79020 requires community colleges to be closed on the following holidays:

  • New Year’s Day (January 1)
  • Dr. Martin Luther King, Jr. Day (third Monday in January)
  • Lincoln Day (February 12)
  • Washington Day (third Monday in February)
  • Memorial Day (last Monday in May)
  • Juneteenth (June 19)
  • Independence Day (July 4)
  • Labor Day (first Monday in September)
  • Veterans Day (November 11)
  • Thanksgiving Day (date proclaimed by US President)
  • Christmas Day (December 25)

Optional Academic Holidays

  • Diwali (15th day of the month of Kartik in Hindu Lunar calendar)
  • Lunar New Year (Replace with either Lincoln Day or Washington Day)
  • Farmworkers Day (March 31)
  • Genocide Remembrance Day (April 24)
  • Native American Day (Fourth Friday in September)

Generally, if any of these dates falls on a Saturday or Sunday, the holiday is observed on the preceding Friday or Monday, respectively. However, Education Code section 79020 provides specific allowances for observance flexibility which is reflected in the following schedules for Veterans Day and Lincoln Day depending on the day of the week on which these holidays fall.

Fiscal Year 2025-26

Date of Observance

Day of the Week 

Holiday 

July 4, 2025

Friday

Independence Day

September 1, 2025

Monday

Labor Day

November 10, 11, 2025

Monday, Tuesday

Veterans Day

November 27, 2025

Thursday

Thanksgiving Day

December 25, 2025

Thursday

Christmas 

January 1, 2026

Thursday

New Year’s Day

January 19, 2026

Monday

Dr. Martin Luther King, Jr. Day

February 6, 12, 13, 2026

Friday, Thursday, Friday

Lincoln Day

February 16, 2026

Monday

Washington Day

May 25, 2026

Monday

Memorial Day

June 19, 2026

Friday

Juneteenth

Fiscal Year 2026-27

Date of Observance 

Day of the Week 

Holiday 

July 3, 2026

Friday

Independence Day (Observance)

September 7, 2026

Monday

Labor Day

November 9, 11, 13, 2026

Monday, Wednesday, Friday

Veterans Day

November 26, 2026

Thursday

Thanksgiving Day

December 25, 2026

Friday

Christmas

January 1, 2027

Friday

New Year’s Day

January 18, 2027

Monday

Dr. Martin Luther King, Jr. Day

February 12, 2027

Friday

Lincoln Day

February 15, 2027

Monday

Washington Day

May 31, 2027

Monday

Memorial Day

June 18, 2027

Friday

Juneteenth (Observance)

Fiscal Year 2027-28

DatE of Observance 

Day of the Week

Holiday

July 5, 2027

Monday

Independence Day (Observance)

September 6, 2027

Monday

Labor Day

November 11, 12, 2027

Thursday, Friday

Veterans Day

November 25, 2027

Thursday

Thanksgiving Day

December 24, 2027

Friday

Christmas (Observance)

December 31, 2027

Friday

New Year’s Day (Observance)

January 17, 2028

Monday

Dr. Martin Luther King, Jr. Day

February 11, 18, 2028

Friday, Friday

Lincoln Day (Observance)

February 21, 2028

Monday

Washington Day (Observance)

May 29, 2028

Monday

Memorial Day

June 19, 2028

Monday

Juneteenth

Fiscal Year 2028-29

DATE OF OBSERVANCE

DAY OF THE WEEK

HOLIDAY

July 4, 2028

Tuesday

Independence Day

September 4, 2028

Monday

Labor Day

November 10, 2028

Friday

Veteran’s Day (Observance)

November 23, 2028

Thursday

Thanksgiving Day

December 25, 2028

Monday

Christmas Day

January 1, 2029

Monday

New Year’s Day

January 15, 2029

Monday

Dr. Martin Luther King, Jr. Day

February 9, 12, 13, 16, 2029

Friday, Monday, Tuesday, Friday

Lincoln Day

February 19, 2029

Monday

Washington Day

May 28, 2029

Monday

Memorial Day

June 19, 2029

Tuesday

Juneteenth

Fiscal Year 2029-30

Date of Observance

Day of the Week

Holiday

July 4, 2029

Wednesday

Independence Day

September 3, 2029

Monday

Labor Day

November 12, 2029

Monday

Veteran’s Day (Observance)

November 22, 2029

Thursday

Thanksgiving Day

December 25, 2029

Tuesday

Christmas Day

January 1, 2030

Tuesday

New Year’s Day

January 21, 2030

Monday

Dr. Martin Luther King, Jr. Day

February 8, 11, 12 , 15, 2030

Friday, Monday, Tuesday , Friday

Lincoln Day

February 18, 2030

Monday

Washington Day

May 27, 2030

Monday

Memorial Day

June 19, 2030

Wednesday

Juneteenth

Fiscal Year 2030-31

Date of Observance

Day of the Week

Holiday

July 4, 2030

Thursday

Independence Day

September 2, 2030

Monday

Labor Day

November 11, 2030

Monday

Veteran’s Day

November 28, 2020

Thursday

Thanksgiving Day

December 25, 2030

Wednesday

Christmas Day

January 1, 2031

Wednesday

New Year’s Day

January 20, 2031

Monday

Dr. Martin Luther King, Jr. Day

February 7, 10, 12, 14, 2031

Friday, Monday, Wednesday, Friday

Lincoln Day

February 17, 2031

Monday

Washington Day

May 26, 2031

Monday

Memorial Day

June 19, 2031

Thursday

Juneteenth

The CCFS-320 Apportionment Attendance Report is a critical document used by the California Community Colleges Chancellor’s Office to collect and report attendance data from community college districts. This report captures detailed information on student attendance, measured in contact hours, which is then converted into Full-Time Equivalent Student (FTES) units. The FTES metric serves as a foundational element in determining state funding allocations to each community college district. 

The reporting process is structured into four periods throughout the fiscal year:

  • First Period (P1): Covers July 1 through December 31, with reports due by January 15. This period provides the Chancellor’s Office with an initial estimate of system-wide enrollment, aiding in preliminary funding considerations.
  • Second Period (P2): Spans July 1 through April 15, with reports due by April 20. Although still an estimate, P2 data is instrumental in forming the basis for initial funding allocations.
  • Annual Report (Annual): Encompasses the entire fiscal year from July 1 through June 30, with submissions due by July 15. This report reflects actual attendance figures and informs the recalculation of apportionments in the subsequent fiscal year. 
  • Recalculation (Recal) Report (R1): Spans July 1 through June 30, with reports due November 1 following the end of the fiscal year. This report is optional and allows community college districts to submit final amendments to their attendance data as reported in the annual CCFS-320 report.

For external stakeholders, such as policymakers, researchers, and the public, the CCFS-320 report offers valuable insights into enrollment trends and attendance patterns across California’s community colleges. By analyzing this data, external users can assess how effectively these institutions are serving their communities, monitor changes in student participation over time, and make informed decisions regarding educational policies and resource allocation.

CCFS-320 instructions

New Online Apportionment Attendance Report Program CCFS-320 Report User Instructions and Guidelines, Version 12 (PDF) Revised April 2025