Description: Chapter 442 of 2024 (SB 98, Portantino) requires our office to report on the effects of changing the student count methodology of the Local Control Funding Formula and other K-12 education programs from average daily attendance to student enrollment. In this report, we provide our assessment of such a shift, describe a few policy alternatives that maintain the attendance-based system, and identify key issues for the Legislature to consider if switching to enrollment-based funding.