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In accordance with California Education Code sections 70901 and 58000 et seq. of the California Code of Regulations, the District shall implement the appropriate methods of deriving the units of full-time equivalent students for apportionment purposes.

1. The District shall develop and adopt an academic calendar annually.
   a. The calendar shall contain at least 175 instructional days during the fiscal year.
   b. The calendar shall include at least 32 weeks.
   c. The College of Continuing Education academic calendar may be scheduled differently than the San Diego City, Mesa, and Miramar college calendar due to facility use and program need.
   d. Class hours will be scheduled in accordance with state regulations, regardless of the number of weeks in the session.

2. All scheduled course offerings must follow attendance accounting guidelines set forth by Title 5 of the California Code of Regulations and the State Attendance Accounting Manual as follows:

1. Preference in enrollment may be given to persons who are employed by, or serving in a voluntary capacity with a fire protection or fire prevention agency in any course of in-service fire prevention agency or association.

2. At least 15 percent of the enrollment in in-service fire training courses shall consist of persons who are neither volunteers of, nor employed by, a fire protection or fire prevention agency or association if the persons are available to attend a course.

3. In-service training courses that are restricted to employees of police, fire, corrections, and other criminal justice agencies shall not report attendance for state funding purposes.
   
   c. Scheduled classes where an organization or agency pays the full cost of instruction may not be claimed for apportionment.
   d. Computation of full-time equivalent student (FTES) may only include attending students engaged in educational activities while under the immediate supervision and control of an academic employee of the District.

4. The District shall adopt procedures for faculty to accurately reflect class enrollment for apportionment purposes in accordance with Title 5 of the California Code of Regulations.
   a. Procedures shall be updated annually and provided to faculty.
   b. The District Student Services office will maintain permanent records of enrollment.

5. The District shall adopt procedures for reporting full-time equivalent students (FTES) for the periods identified by the California Community Colleges Chancellor’s Office.
   a. First period: July 1 – December 31
   b. Second period: July 1 – April 15
   c. Final Report: Fiscal year July 1 – June 30