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.
Resources
- Standardized Attendance Accounting Method FAQ (PDF)
- FAQ on FS 21-12: Regulatory Changes to Distance Education Attendance Accounting (PDF)
- Student Contact Hours Computation (PDF)
- Non-CCAP Dual Enrollment 11.00 Maximum Units for Special Part-Time Students (PDF)
- Excused Withdrawals Frequently Asked Questions as of February 22, 2021: Attendance Accounting - COVID-19 Emergency Conditions (PDF)
- COVID-19 Guidance - Attendance Accounting for Noncredit Courses and Exception Related to Distance Education Lab Courses (PDF)
- Frequently Asked Questions as of August 10, 2020: Attendance Accounting - COVID-19 Emergency Conditions (PDF)
- College Term Length Multipliers - Fiscal Year 2023-24 (PDF)
- Colleges on Alternative Calendars 2024-25
- Q&A Concerning Compliance with California Code of Regulations, Title 5 Section 58051.5
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)
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.