Section D: Work Samples, Records for an Audit, Attendance, Student Success

Revised August 2024

  California Education Code (EC)
California Code of Regulations, Title 5 (5 CCR)		 Clarification, Comments, Information, Suggestions
D.1 “Work product” means that which results from a pupil’s … efforts and actions to complete or perform the assignments given and which is subsequently evaluated by a certificated teacher. EC 51747.5(b)(1), EC 51747.5(e), 5 CCR Section 11700(l).
Work samples must be evaluated by the supervising teacher indicating that he or she has personally evaluated the work or that he or she has personally reviewed the evaluations made by another certificated teacher.
EC 51747.5, 5 CCR 11703(b)(3)
A file of all agreements, including representative pupil’s or adult education student’s work products evaluated by the supervising teacher indicating that he or she has personally evaluated the work or that he or she has personally reviewed the evaluations made by another certificated teacher. 5 CCR 11703(b)(3)		 Representative samples of student work must be on file for each student.
Include the following on each Work Sample:

  • Subject
  • Student’s full name (first and last)
  • Academic evaluation by certificated teacher
  • (Charter Schools Only) Date assignment completed to ensure work is completed on a school day

Academic evaluation is required. Example: percentage, check mark, or grade.
How many samples are “representative”?
Since the CCR says that the samples must be “representative,” we know not to keep everything, but beyond this, it is a matter of LEA determination. Some LEAs collect one sample per subject per term, and others collect one sample per subject every two weeks.
The Guide for Annual Audits of K-12 Education Agencies and State Compliance Report (https://eaap.ca.gov/wp-content/uploads/sites/281/2023/07/Audit-Guide-July-1-2023-6.30.23.pdf) is also silent on the number of work samples that must be kept for independent study, and auditors would not be expected to second guess an LEA’s determination on the number of samples that is appropriate, as long as the case can be made that what is kept is a representative sample.
Can work samples be maintained as an electronic file?
Yes, signed written agreements, supplemental agreements, assignment records, work samples, and attendance records assessing time value of work or evidence that an instructional activity occurred may be maintained as an electronic file. EC 51747(g)(9)(B)
Other practical advice:
Recommend that teachers collect at least some samples early in the attendance period, so that they will have samples for each student in the event that some students leave before the end of the attendance period (and possibly before work samples have been collected for them).
If you modify a student’s assigned work or change the due date, you need to document the change.
Most auditors expect the student’s work product to be evaluated within the period that the assignment was given.
EC 51747 (g)(9)(B) Signed written agreements, supplemental agreements, assignment records, work samples, and attendance records assessing time value of work or evidence that an instructional activity occurred may be maintained as an electronic file.
EC 51747 (g)(9)(C)For purposes of this section, an electronic file includes a computer or electronic stored image of an original document, including, but not limited to, portable document format (PDF), JPEG, or other digital image file type, that may be sent via fax machine, email, or other electronic means.
EC 51747 (g)(9)(D) Either an original document or an electronic file of the original document is allowable documentation for auditing purposes.

  • Consider defining in Board Policy/Administrative Rule and Regulations what a representative sample is for the LEA (for example, a representative sample might be defined as one assignment per course during a month, etc.). All teachers should be consistent and keep the same number of work samples as defined by the LEA Board.
D.2 Records for an Audit
The following records must be available for an audit. Maintaining records to meet audit requirements is the responsibility of the local district or county superintendent’s office. These records may be on site(s). Records shall include but not be limited to:

  1. A copy of adopted governing board policy and procedures.
  2. A separate listing of the pupils and adult education students
  3. A file of all agreements, including representative samples of each pupil’s or adult education student’s work products
  4. A daily or hourly attendance credit register

5 CCR Section 11703

2023-24 Guide for Annual Audit of K-12 Local Education Agencies Independent Study begins on page 9
There are eight (8) Audit Requirements:

  1. Board Policy
  2. Written Agreement (Master Agreement) for each student
  3. Roster of Students by Supervising Teacher
  4. Monthly Attendance Accounting Records (Reports) for audited month(s)
  5. Work Samples for each student
  6. Documentation of Student Participation in Synchronous Instruction and Live Interaction
  7. Documentation of Pupil Engagement
  8. Documentation of Pupil’s Choice to enroll in Independent Study
D.3 Board Policy
A copy of the adopted governing Board Policy and procedures (Administrative Rules and Regulations) pertaining to Independent Study.
EC section 51747, 5 CCR Section 11703 (b)(1) 		First requirement – Board Policy
Provide the Board Policy and verify it contains all of the required elements listed in Education Code 51747 and 2023-24 Guide for Annual Audit of K-12 Local Education Agencies ( Independent Study begins on page 9).
https://eaap.ca.gov/wp-content/uploads/sites/281/2023/06/Audit-Guide-July-1-2023-6.30.23.pdf
Include a copy of Administrative Rules & Regulations for I.S. if they exit.
D.4 Written Agreement
A requirement that a current written agreement for each independent study pupil shall be maintained on file.
EC section 51747 		Second Requirement – Independent Study Written Agreement (Master Agreement)
The Written Agreement or Master Agreement must contain all of the requirements in EC section 51747.
Each signature required for an independent study agreement shall be dated. An agreement is not in effect until all required signatories have signed and dated.
5 CCR 11702, EC section 51747 (g)(9)(A)
D.5 Roster of Students
A separate listing of the pupils and adult education students, by grade level, program and school, who have engaged in independent study, identifying units of curriculum undertaken and units of the curriculum completed by each of those pupils in kindergarten and grades 1 to 8, inclusive, and identifying course credits attempted by and awarded to each of those pupils in grades 9 to 12 inclusive and each of those students in adult education, as specified in their written agreements.
5 CCR Section 11703 (b)(2) 		Third Requirement – Roster of Pupils by Supervising Teacher, Grade Level, and Program/School
Credits attempted and awarded may be kept in a variety of ways, e.g.:

  • Credits attempted might be listed on the I.S. Agreement, report card, or transcript.
  • Credits awarded or earned might be listed on a report card or transcript.

Keep these records for three (3) years, excluding the current fiscal year.
5 CCR Sections 16023-16027

D.6 Monthly Attendance Accounting Records
A daily or hourly attendance credit register, as appropriate to the program in which the pupils or adult education students are enrolled, separate from classroom attendance records, and maintained on a current basis as time values of pupil or adult education student work products are personally judged by a certificated teacher, and reviewed by the supervising teacher if they are two different persons.
5 CCR Section 11703 (b)(4) 		Fourth Requirement – Monthly Attendance Accounting Records (Reports) for audited month(s)
Charters have no minimum day but must keep attendance records including contemporaneous records.
EC 47612(a)(2)
If using any system of accounting other than the state approved register, a letter of approval by CDE Fiscal Services Division must be on file. This does not apply to charter schools.
Keep these records for three (3) years excluding the current fiscal year.
5 CCR Sections 16023, 16024, 16025, 16026, 16027
D.7 Work Samples
A file of all agreements, including representative pupil’s or adult education student’s work products evaluated by the supervising teacher indicating that he or she has personally evaluated the work, or that he or she has personally reviewed the evaluations made by another certificated teacher.
5 CCR 11703(b)(3) 		Fifth Requirement – Student Work Samples

  • Supervising teacher evaluates work sample indicating that they have personally evaluated the work, or that they have personally reviewed the evaluations made by another certificated teacher.

Best practice to include the following on each Work Sample:

  • Subject
  • Student’s full name (first and last)
  • Academic evaluation (required)
  • (Charter Schools Only) Date assignment completed to ensure work is completed on a school day

Academic evaluation is required. Example: percentage, check mark, or grade.
Teachers are NOT required to sign and date pupil work products.
EC 51747.5 (e)

D.8 Student Participation in Synchronous Instruction and Live Interaction
A local educational agency shall document each pupil’s participation in live interaction and synchronous instruction pursuant to Section 51747 on each schoolday, as applicable, in whole or in part, for which live interaction or synchronous instruction is provided as part of the independent study program. A pupil who does not participate in scheduled live interaction or synchronous instruction shall be documented as nonparticipatory for that schoolday for purposes of pupil participation reporting and tiered reengagement pursuant to Section 51747.
EC section 51747 (e)(1)(2)(3), EC 51747.5 (c) 		Sixth Requirement – Documentation of Student Participation in Synchronous Instruction and Live Interaction
Minimum Standards for Live Interaction & Synchronous Instruction

Grade Level Live Interaction Opportunities Synchronous Instruction Opportunities
TK – Grade 3 Not required Daily
Grades 4 – 8 Daily Weekly
Grades 9 – 12 Not required Weekly
D.9 Pupil Engagement
A local educational agency shall maintain written or computer-based evidence of pupil engagement that includes, but is not limited to, a grade book or summary document that, for each class, lists all assignments, assessments, and associated grades.
EC 51747.5(d) 		Seventh Requirement – Documentation of Pupil Engagement
Provide written or computer-based evidence of each pupil’s engagement, that includes, but is not limited to, a grade book or summary document that, for each class, list all assignments, assessment, and associated grades.
D.10 Pupil’s Choice to enroll in Independent Study
The inclusion of a statement in each independent study agreement that independent study is an optional educational alternative in which no pupil may be required to participate. In the case of a pupil who is referred or assigned to any school, class, or program pursuant to Section 48915 or 48917, the agreement also shall include the statement that instruction may be provided to the pupil through independent study only if the pupil is offered the alternative of classroom instruction.
EC 51747 (g)(8) 		Eighth Requirement – Documentation of Pupil’s Choice to enroll in Independent Study
Include a statement in the Written Agreement that Independent Study is an optional educational alternative in which no pupil may be required to participate.
D.11 Three Years Plus the Current Year
The following materials must be kept for three years, not including the current year:
5 CCR Sections 16023-16027

  • All written agreements and written records
  • Regular work assignments
  • Student work records
  • Sample of student work
  • Teacher records
  • School apportionment records
 Keep for three (3) years, excluding the current fiscal year.
5 CCR Sections 16023, 16024, 16025, 16026, 16027
EC section 51747.5 (a)(8)(B)
D.12 Permanent Record/Transcript
Either an original document or an electronic file of the original document is allowable documentation for auditing purposes.
ED 51747 (g)(9)(D)
Signed written agreements, supplemental agreements, assignment records, work samples, and attendance records assessing time value of work or evidence that an instructional activity occurred may be maintained as an electronic file.
EC 51747 (g)(9)(B)
For purposes of this section, an electronic file includes a computer or electronic stored image of an original document, including, but not limited to, portable document format (PDF), JPEG, or other digital image file type, that may be sent via fax machine, email, or other electronic means.
EC 51747 (g)(9)(C)
A permanent record or student transcript* for all high school/adult education students. 		The records and transcripts may be stored electronically.
*Keep the transcript forever.
D.13 Evaluation of Non Producing Student
Must have a policy that states, the level of satisfactory educational progress and the number of missed assignments that will be allowed before an evaluation is conducted to determine whether it is in the best interests of the pupil to remain in independent study, or whether the pupil should return to the regular school program.
EC 51747 (b)(1)
A written record of the findings of an evaluation regarding a non-producing/non-attending student must be maintained for three years from the date of the evaluation.
EC section 51747(b)(1) 		Criteria for non-attendance/non-production (Satisfactory educational progress) must be identified in the Board Policy and I.S. Agreement.
EC 51747 (b)(2)
The outcome of the evaluation must indicate if it is in the best interest of the student to remain in I.S. Consider a standardized form used by all teachers.
If the student transfers to another California public school, the evaluation shall be forwarded to that school.
EC section 51747(b)(1)
Identify who was involved in the evaluation process and note the date and results.
D.14 List of Teachers and Assignments
Maintain a list of I.S. teachers and indicates their teaching assignments per amended EC 51745.6(a)(1) which is used by the district to calculate the I.S. teacher-to-ADA ratio and compare that ratio to other instructional programs in the District. Auditors review these calculations 		See Instructions or Ratio Calculations on the CDE website
http://www.cde.ca.gov/sp/eo/is/calculations.asp
It is suggested that this I.S. teacher list be kept for three (3) years excluding the current fiscal year.(previously covered in Other Legal Requirements)
D.15 Required Ed Code Sections for claiming apportionment
EC Section 46300(e)(1);EC Section 46300(e)(2);EC Section 46180;EC Section 46190;5 CCR Section 11703(b)(4);EC Section 46170;EC Section 44809 		Attendance procedures for independent study must include all required EC sections to claim apportionment.
D.16 Three-day Minimum
To claim ADA, a student on independent study must be enrolled for at least three or more consecutive school days.
EC Section 46300(e)(1)
In computing the average daily attendance of a school district, there shall also be included the attendance of pupils participating in independent study conducted pursuant to Article 5.5 (commencing with Section 51745) of Chapter 5 of Part 28 for three or more consecutive school days. 		The three-day rule does not apply to charter schools
EC Section 47610
D.17 Whole Days of Attendance
For K-12 and opportunity schools, record only whole days of attendance earned. A pupil participating in independent study shall not be credited with more than one day of attendance per calendar day.
EC Sections 46300(e)(2) and 46180 		For example if a student earns 14.7 days of attendance, round down to 14 days of attendance.
Best practice, to ensure apportionment is only collected once per student, would be that students enrolled in concurrent classes at their resident school earn academic credit only, unless ADA is computed separately.
Education Code (EC) sections 46146 and 46146.5 specify minimum day requirements for dually enrolled students.
Best practice per CCIS:
Can students take half IS and half classroom? Yes, but this is not recommended. It is easier to do the minimum day in one format or the other since you have to keep separate records.
D.18 Continuation apportionment
is recorded in hours (no more than 15 hours per week).
EC Section 46170

  • In continuation high schools and continuation education classes, a day of attendance is 180 minutes of attendance but no pupil shall be credited with more than 15 hours of attendance per school week, proportionately reduced for those school weeks having weekday holidays on which classes are not held.
 Attendance accounting must be consistent with the program in which it is offered. I.S. in continuation high school is reported in hours.
D.19 Adult Education I.S.
For Adult Education programs funded under Ed Code 84900 – 84920 (California Adult Education Program or CAEP), there is no requirement for reporting ADA for purposes of apportionment. Therefore, Ed Codes 51744 – 51749.6, as they relate to attendance and funding do not apply.
For Adult Education programs operating as a charter school under Ed Code 47621.2 and receiving LCFF apportionment the same requirements stated in D.17 above. 		California Adult Education Program students need to have a minimum of 12 hours total attendance to count for CAEP and WIOA Title II performance outcomes.
D.20 State-Approved Register
Use a separate state-approved attendance register.

  • If using any alternative attendance accounting system, a written approval from the California Department of Education School Fiscal Services Division must be on file.
  • Not required for Charter Schools.

EC Section 44809

D.21 Attendance Credit Register
A daily or hourly attendance credit register, as appropriate to the program in which the pupils or adult education students are enrolled, separate from classroom attendance records, and maintained on a current basis as time values of pupil or adult education student work products are personally judged by a certificated teacher, and reviewed by the supervising teacher if they are two different persons.
5 CCR Section 11703(b)(4) 		The signature and date of supervising teacher is required on attendance records but NOT on work samples.
While, 5 CCR Section 11703(b) (3) states that work samples should still be signed or initialed by the supervising teacher, EC Section 51747.5(e) was amended to read, “(e) For purposes of this section, a local educational agency shall not be required to sign and date pupil work products when assessing the time value of pupil work products for apportionment purposes.
Never accept work after the due date for attendance credit. May accept late work for academic credit.
Never “bank” excessive days/hours for attendance.
D.22 Charter Schools Only
In addition to I.S. attendance records, charter schools must ensure that Contemporaneous Daily Engagement Records clearly identify that the students were engaged in educational activities on days when school is actually taught in their charter schools.
EC Section 47612.5(a)(2), 5 CCR Section 11960(a) 		This letter from the CDE provides more clarification and reasoning for requiring contemporaneous daily engagement records.
D.23 Student Success
It is the intent of the Legislature that school districts and county offices of education offering independent study shall provide appropriate existing services and resources to enable pupils to complete their independent study successfully and shall ensure the same access to all existing services and resources in the school in which the pupil is enrolled pursuant to Section 51748 as is available to all other pupils in the school. In addition, the services and resources may include, but need not be limited to, any of the following:

  1. Pupils shall have access to a designated learning center or study area staffed by appropriately trained personnel. EC Section 51746(a)
  2. Pupils are assessed for their potential to be successful in independent study. EC Section 51746(b); 5 CCR Section 11700(d)(1)(B)
  3. Pupils participating in independent study are to have the same access to existing services and resources and equality of rights and privileges as other pupils. 5 CCR sections 11700(i) and 11701.5
  4. Pupils should have contact with teachers as specified in Board Policy (may be a combination of one-on-one, in class or lab, by email, phone, conference, and/or online) on a sufficiently frequent basis for the teachers to provide needed instruction, adequately assess pupil progress, and make appropriate modifications. The frequency of pupil-teacher meetings may be increased as needed.
  5. Pupils shall have opportunities for daily live interaction and synchronous instruction for purposes of maintaining social connectedness, assessing progress and wellness, as well as for the provision of supportive services and instruction. EC sections 51747(e) and 51749.5(a)(4)(C)
D.24 Live Interaction and Synchronous Instruction
EC sections 51747(e) and 51749.5(a)(4)(C) provide requirements for opportunities for synchronous instruction and live interaction by grade level, as shown below. The synchronous instruction shall be delivered by the teacher(s) of record for the pupil per EC sections 51747.5 and 51749.5.
Minimum Standards for Live Interaction & Synchronous Instruction

Grade Level Live Interaction Opportunities Synchronous Instruction Opportunities
TK – Grade 3 Not required Daily
Grades 4 – 8 Daily Weekly
Grades 9 – 12 Not required Weekly

Synchronous instruction does not have to be in-person. It may be in-person or via internet or telephone communications. EC Section 51745.5(d)
“Synchronous instruction shall be provided by a teacher or teachers of record for that pupil pursuant to EC Section 51747.5 or the certificated employee of the LEA providing instruction for course-based independent study.” EC Section 51745.5(d)

Statute does not specify the frequency of pupil-teacher in-person interactions; however, EC sections 51747(a) and 51749.6(a)(7) state that adopted written policies and independent study agreements must stipulate the maximum length of time between the date the assignment is given and when it must be completed. The written agreement shall identify the classes/courses the pupil must complete, and when and how to turn in assignments. However, the law is silent about meetings.
The law is silent about length of time for live interaction and synchronous instruction.
Schools and programs are encouraged to be creative with this time. Ex. Morning Meetings, Book Clubs, Math Meetings, etc.
D.25 Documentation of Live Interaction and Synchronous Instruction
EC Section 51747.5(c) provides that a LEA shall document each pupil’s participation in live interaction and synchronous instruction pursuant to EC Section 51747 on each schoolday, as applicable, in whole or in part, for which live interaction or synchronous instruction is provided as part of the independent study program. A pupil who does not participate in independent study on a scheduled live interaction or synchronous instruction shall be documented as nonparticipatory for that schoolday for purposes of pupil participation reporting and tiered reengagement pursuant to EC Section 51747.
A LEA should not report a student as nonparticipatory on days for which no synchronous instruction or live interaction is scheduled for that student.
D.26 Tiered Reengagement
Tiered reengagement is triggered by a student who is not generating attendance for more than 10 percent of required minimum instructional time over four continuous weeks of a LEA’s approved instructional calendar, pupils found not participatory in synchronous instructional offerings pursuant to EC Section 51747.5 for more than 50 percent of the scheduled times of synchronous instruction in a school month as applicable by grade span, or who is in violation of the written agreement.
EC Section 51747(d)
LEA’s procedures for tiered reengagement shall include: (1) verification of the pupil’s current contact information; (2) notification to parent or guardian of nonattendance or nonparticipation (traditional independent study, only); (3) a plan for outreach to determine the pupil needs; and (4) a clear standard for requiring a conference to review a pupil’s independent study agreement.
EC sections 51747(d) and 51749.5(a)(8)(C) 		Record tiered reengagement – may be requested for an audit.
The first tier of the reengagement plan involves how the district will welcome pupils and parents and engage them to promote a culture of attendance. This includes raising the awareness of school personnel, parents, guardians, caregivers, community partners, and local businesses of the effects of chronic absenteeism and other challenges to full participation in the educational program.
The second tier of the plan ensures that pupils with attendance problems are identified as early as possible to provide applicable support and interventions at the school.
It is recommended that all school notices, newsletters, and I.S. documentation be offered in the Home Language of the student.

The information contained in this Guide does not constitute legal advice. CCIS strongly recommends that schools contact legal counsel or their auditor before acting on any of the information contained herein.

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