SELPA

Program cost accounting in education provides a method to determine the total costs for instruction, support and central administration. Not all of these costs are directly charged to the program. Costs that are not directly charged to programs are totaled at year-end and allocated to each program using a set of factors. 

This cost accounting feature may have a significant impact on the special education program. The amounts not directly charged to special education, but included in the program cost report allocation, or PCRA, may be included in the LEA's special education maintenance of effort. Therefore, a strong understanding of the cost accounting functions and activities is critical for both the LEAs finance and special education areas.

The California School Accounting Manual (CSAM) is the bedrock for school finance, and CSAM Procedure 910 provides the guidance for Program Cost Accounting.