Source of Funds

Fund 10 is used to pass-through funds from SELPA Administrative Units to each of the Member LEA's. This includes the State Apportionment, the Federal IDEA funds, and the State Mental Health funds. Interest on these pass-through funds can occur while they are waiting for disbursement. 

Funding Allocation

These funds are typically reported in the annual Treasurer's Report, and allocated by an approved rate by the Superintendents' Governance Council. Historically, it has been allocated based upon each Member LEA's prior year ADA. They are allocated using the following: 

• Fund 10 Interest

Learn more about the SELPA's funding allocations here.

Accounting

• Revenue Transfer: 0100-00000-0-5001-0000-878200. Cash is disbursed upon the approval of the SELPA's Superintendents' Governance Council.
• Expenditures: 0100-00000-0-5XXX-XXXX-XXXXXX

Use of Funds

Funds can be used for any special education or related service. 

Financial Reporting

There is no financial reporting required by the SELPA for these funds.