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.

Contact:  For questions about Attendance Accounting and Residency, please contact the Fiscal Standards and Accountability Unit at