The plan described in this report was developed in response to language in the 1979 Budget Act that required the California Department of Education to development a comprehensive plan for addressing problems in administering the state's attendance laws and attendance accounting requirements. The current attendance accounting procedures and policies are based on the need to have attendance figures to ensure that students are in school, as required by the compulsory attendance law, and to determine a school district's average daily attendance (ADA), which is the basis for its state funding. The accounting procedure is complex; in 1979-80 a total of 18 types of ADA and enrollment accounting were recorded for the state. After examining current and alternative methods of apportioning state money, the department recommends that state funding be based on average daily membership (ADM) or, if ADA is kept as the standard, that only full-day absences be counted in determining ADA. The plan to improve student attendance includes recommendations for roles to be played by students, parents, schools, school districts, School Attendance Review Boards, and the state department of education. (Author/IRT)