The Fresno County SELPA follows generally accepted accounting principles as outlined in the California School Accounting Manual ("CSAM"). The following CSAM and other procedures are frequently referenced for special education activities: 

• CSAM Procedure 755 - Special Education
• CSAM Procedure 215 - Audit Adjustments
• Program Cost Accounting
• Time Accounting
• Recognition of Legal Obligation in Reporting
• Title 2 of the Code of Federal Regulations, Part 200 (the Uniform Guidance) pdf
• Title 2 of the Code of Federal Regulations, Part 200 (the Uniform Guidance) website

SACS Quick Reference for Special Education
SSC - Coding Changes for Resource Codes 3307 and 3309
Accounting for CCEIS for Resource Codes 3312 and 3318

AB 1200

In accordance with California Assembly Bill (AB) 1200, the Fresno County Superintendent of Schools (FCSS) has fiscal oversight responsibility over LEAs in the County. FCSS has authority to disapprove an LEA's budget, or authority to declare an LEA in jeopardy of being unable to meet its financial obligations through a qualified or negative certification at interim financial reporting periods or at any time during the year. 

The District Financial Services (DFS) Department of FCSS is charged with this responsibility. To assist LEAs, DFS provides resources such as manuals, worksheets and other forms. These resources can be found on the DFS webpage here.  

Cash Flow Estimates

Principal Apportionment Schedule
Example of the Principal Apportionment Schedule
2023-24 Cash Flow Estimates

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For additional information, contact Eddie Davidson, Director of Fiscal Student Services, at (559) 265-3047 or edavidson@fcoe.org.