Adjustments and Prior Year Recomputations

Image of a calculator with a magnifying glass over some of the number keys. The amount on the calculator screen is 2023.

Source of Funds

The California Department of Education ("CDE") updates (or re-certifies) the special education Principal Apportionment calculations even after the fiscal year is closed. The updates occur for the prior year and the second prior year. Learn more about the Principal Apportionment here.

Funding Allocation

The Fresno County SELPA allocates any adjustments and prior year corrections in the year in which the funds are calculated.  

Accounting

  • Revenue is transferred from the SELPA to Member LEAs using 0100-65000-0-5001-0000-879201.
  • Expenditures can be coded to 0100-65000-0-5XXX-XXXX-XXXXXX. 

Use of Funds

Funds are to be used to provide IEP-based special education and related services to students in grades K through 12. Funds may also be used for preschool related activities for students with disabilities that have an IEP. 

Financial Reporting

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