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 2024-25 through 2029-30

A list of the legally mandated academic holidays, as specified by Education Code section 79020, is attached for your convenience in establishing your future academic calendars for fiscal years 2024-25 through 2029-30.

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 “Cesar Chavez 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 “Cesar Chavez Day” falls on a Saturday or Sunday, the agreed-upon college closure day shall occur on the preceding Friday or succeeding Monday, respectively. If “Cesar Chavez 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 “Cesar Chavez 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, 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)
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 2024-25
Date of Observance Day of the Week  Holiday 
July 4, 2024 Thursday Independence Day
September 2, 2024 Monday Labor Day
November 11, 2024 Monday Veterans Day
November 28, 2024 Thursday Thanksgiving Day
December 25, 2024 Wednesday Christmas
January 1, 2025 Wednesday New Year's Day
January 20, 2025 Monday Dr. Martin Luther King, Jr. Day
February 7, 10, 12, 14, 2025 Friday, Monday, Wednesday, Friday Lincoln Day
February 17, 2025 Monday Washington Day
May 26, 2025 Monday Memorial Day
June 19, 2025 Thursday Juneteenth
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, 15, 2030 Friday, Monday, Friday Lincoln Day
February 18, 2030 Monday Washington Day
May 27, 2030 Monday Memorial Day
June 19, 2030 Wednesday 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.