Dear County and District Superintendents, Charter School Administrators, and Chief Business Officers:

Notice of AB 176 Statutory Changes to Attendance Accounting and Instructional Time

This is an announcement to inform Local Educational Agencies (LEAs) of the recent legislative changes resulting from trailer bill clean-up language enacted pursuant to Assembly Bill (AB) 176 (Chapter 998, Statutes of 2024).

The School Fiscal Services Division (SFSD) presented a webinar on August 14th, 2024, which covered the Instructional Time and Attendance Accounting requirements for LEAs pursuant to the changes made in the education omnibus budget trailer bill, Senate Bill (SB) 153 (Chapter 38, Statutes of 2024). With the passage of AB 176, some of the previous guidance in these areas is updated as follows:

Independent Study (Fiscal Year (FY) 2024–25)

• Clarifies that LEAs providing traditional independent study must document time value in hours or fraction of an hour for both work products and time spent in computer-based programs (Education Code (EC) Section 51747.5(b)(2)(A)(ii)).
  • The documentation of time value in increments of an hour or fraction of an hour must occur before converting the associated time to a day of average daily attendance (ADA) but is not required to be done on an hour-by-hour basis.

Attendance Recovery (FY 2025–26)

• Specifies that instructional content for Attendance Recovery must be aligned to grade-level standards (EC Section 46211(f)).
• Removes maximum class size requirement but explicitly states that LEAs maintain a student: teacher ratio of 10:1 for TK/K and 20:1 for all other grades (EC Section 46211(f)).
  • LEAs are required to document and demonstrate how the Attendance Recovery program met the applicable ratios.
• Clarifies that, if an LEA chooses to use Expanded Learning Opportunities Program (ELO-P) funds for Attendance Recovery, ADA generated must still be under the immediate supervision and control of a certificated employee of the LEA (EC Section 46120(d)(3)(B)).

Instructional Continuity (FY 2025–26)

• Every TK-12 public school in California is mandated to develop and maintain a Comprehensive School Safety Plan (CSSP). This plan addresses campus risks, emergency preparedness, and ensures a secure learning environment.
• Legislative updates in SB 153 mandated that LEAs include an Instructional Continuity Plan (ICP) within their CSSP. The ICP ensures student engagement and instruction during emergencies, requiring procedures for reengagement within 5 days and in-person or remote instruction within 10 days. The ICP may include support to students and families to enroll in, or be temporarily reassigned to, another school district, COE, or charter school.
• AB 176 clarifies that “temporarily reassigned” means temporarily reassigned to another LEA outside of the school district, but within the county or contiguous county in which the student’s parent or guardian resides (EC Section 32282(a)(3)(C)(i)).

Form J-13A (FY 2026–27)

• Changes the implementation timeline for the requirement that LEAs certify to having a plan to provide an ICP as part of the Form J-13A submission requirements from July 1, 2025, to July 1, 2026 (EC Section 46393(e)).
  • LEAs will continue to include an independent study plan and Certification Form for Independent Study when submitting a Form J-13A request for all events occurring after September 1, 2021 but on or before June 30, 2026.
    

To claim eligible ADA and avoid findings and associated penalties in the annual audit, LEAs must comply with all conditions of apportionment, including those added and amended by AB 176. LEAs should ensure they comply with FY 2024–25 requirements (e.g., independent study), and begin planning for those requirements (e.g., Instructional Continuity) that impact future years.

As a reminder, SFSD has recently updated information on its Instructional Time and Attendance Accounting web page, including updated FAQs on Dual Enrollment, the Form J-13A process, Independent Study, and Transitional Kindergarten. An updated PDF of the Fiscal Year 2024–25 Attendance Accounting and Instructional Time Requirements Presentation (PDF) is available under the Resources tab.

If you have any questions, please contact the staff of the Attendance Accounting Office at attendanceaccounting@cde.ca.gov or by phone at 916-324-4541.

Sincerely,

Aaron Heredia, Assistant Director
School Fiscal Services Division

AH:dp