Accounting
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
- Funding Allocation Sheets
- Principal Apportionment
- Program Cost Accounting
- Time Accounting
- Recognition of Legal Obligation in Reporting
- SACS Quick Reference for Special Education
- Accounting for CCEIS for Resource Codes 3312 and 3318
- CSAM Procedure 215 - Audit Adjustments
- 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
Cash Flow Estimates
Principal Apportionment Schedule
Example of the Principal Apportionment Schedule
2024-25 Cash Flow Estimates
For additional information, contact Eddie Davidson, Director of Fiscal Student Services, at (559) 265-3047 or edavidson@fcoe.org.
Did you know...
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 web page here.
