Section 08.02.01.250 - PUPIL ACCOUNTING AND REQUIRED INSTRUCTIONAL TIME01.Day in Session When Counting Pupils in Attendance.a. A school day for grades one through twelve (1-12) may be counted as a "day in session" when the school is in session and students are under the guidance and direction of teachers in the teaching process for not less than four (4) hours or its equivalent of instruction per day. Lunch periods, breaks, passing time and recess will not be included in the four (4) hours. For kindergarten, each session will be at least two and one-half (2 1/2) hours per day.b. Half-day Session. A half-day in session occurs when the students in grades one through twelve (1-12) are under the guidance and direction of teachers in the teaching process for a minimum of two and one-half (2 1/2) hours or its equivalent of instruction or the teachers are involved in staff development activities for not less than two and one-half (2 1/2) hours. Students attending less than a half-day in session may have their hours aggregated by week for reporting purposes.02.Day of Attendance - Kindergarten. A day of attendance for a kindergarten pupil is one in which a pupil is under the direction and guidance of a teacher while school is in session or under homebound instruction. A homebound student is one who is unable to attend school for at least ten (10) consecutive days due to illness, accident or an unusual disabling condition. Attendance will be reported in half-day increments. Particularly, enrollment figures are not to be used for the beginning nor closing weeks of school.03.Day of Attendance (ADA) - Grades One Through Twelve (1-12). A day of attendance is one in which a pupil is under the guidance and direction of a teacher or other authorized school district personnel while school is in session and under the instruction of a teacher employed by the district in which the pupil resides or employed through the Idaho digital learning academy, with the exception as stated in "day in session" above. Attendance will be reported in full or half-days.04.Full-Time Equivalent (FTE) Enrollment Reporting.a. Full-time equivalent (FTE) enrollment will be based on the courses in which students are reported to be enrolled. To appropriately account for the differences in courses and schedules, FTE will be calculated using the minutes per week metric of the reported courses which is an indicator of the amount of content delivered in the course.b. For each student, the minutes per week of all reported courses will be summed to provide a total course minutes per week, and this number will be used to determine the FTE enrollment of the individual student. The student will generate an FTE enrollment equal to the proportion of the total minutes per week of the reported courses for the student divided by 1200 with a maximum FTE of:ii. Grades one (1) to twelve (12): 1.0 FTEc. Students enrolled in more than one (1) LEA will have their FTE enrollment fractionalized between the LEAs in which they are enrolled by dividing the course minutes per week that the student is enrolled at each LEA by the total course minutes per week for the student reported by all LEAs.d. Courses in LEAs with block scheduling that result in students receiving instruction for a period greater than one (1) week will use an average of the course minutes per week over a two-week period as the minutes per week for the course.e. Students enrolled in an alternative summer school or alternative night school program of two hundred twenty-five (225) or more hours of instruction may be counted as an additional zero point two five (0.25) FTE. Alternative summer school enrollment will be included in the October 1 reporting period.f. Students enrolled in an alternative summer school or alternative night school program of less than two hundred twenty-five (225) hours FTE will be determined based on the proportional share of two hundred twenty- five (225) hours the program consists of.g. Students enrolled in more than one (1) LEA in grade seven (7) through grade twelve (12) shall count enrollment at all LEAs for determining eligibility of overload courses identified in Sections 33-4601 and 33-4602, Idaho Code.Idaho Admin. Code r. 08.02.01.250