C. Basic actual full-time equivalent student enrollment shall be counted on the forty-fifth day after the basic actual full-time equivalent student enrollment classes begin for the fall and spring semesters, as published in the college catalogs. Class rosters that reflect enrollment as of the forty-fifth day shall be provided by the registrar's office to each professor or instructor for every class section. The class roster shall indicate the course number, course title, time, instructor name and students enrolled. Each professor or instructor shall review the class roster and make additions or deletions as necessary. On the forty-fifth day class rosters, each professor or instructor shall indicate as withdrawn each student who has not been attending class, even if the student has not formally withdrawn from the course, and that student shall not be counted for state aid purposes. The official forty-fifth day rosters shall include a manual signature and date or an electronic authorization and date by the professor or instructor and shall include the following certification: I hereby certify that the information contained in this class roster accurately reflects those students who are enrolled and participating.
Students who have withdrawn or who have been withdrawn from classes as of the forty-fifth day shall not be counted for state aid purposes. A record shall be maintained that identifies student withdrawals by date of withdrawal, as of the forty-fifth day and after the forty-fifth day for the entire semester.