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Attendance Accounting

This 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.


Natalie Wagner, Specialist
916.327.1554 |

Student Attendance Accounting Manual (2001 Edition)

The Student Attendance Accounting Manual (SAAM) is a set of statutory and regulatory guidelines related to California Community College student workload measurements for apportionment purposes and residency issues. Please be sure to also review the information displayed below under "Related Advisories" as it may include updated related guidance.  

The manual is in PDF format. Each chapter can be downloaded separately by selecting the chapter listed below.

Related Advisories

General Attendance Accounting / FTES


College Term Length Multipliers


Distance Education: Attendance Accounting