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2. Actual Hours of Attendance Courses (Positive Attendance) For courses for which Actual Hours of Attendance Procedure are reported (Positive Attendance), the full-time equivalent student (FTES) is to be reported in the period in which the course is completed, even if the course overlaps fiscal years. Reference: T5 58003.1, 58010

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Sorry for the delay on this. I’m inclined to say these Alternative Attendance Accounting Procedure-Daily Census courses also have the summer shift reporting option. Title 5 section 58010(a) states “Full-time equivalent student for courses using census procedure may be reported in either the fiscal year in which the census day procedure is completed or in which the course ends.” I know that this provision does not apply to positive attendance courses (those must be reported in the period in which the course ends), however, I do not see any reason that it would not apply to courses on the alternative attendance accounting procedure- daily census.

 

As is the case with regular daily census courses, you would want to make sure that appropriate records are maintained to show that FTES were claimed appropriately and not claimed in both fiscal years.

-Natalie Wagner 7/15/2021

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