The Fresno County SELPA provides an annual financial report called the Treasurer's Report. This report is provided to the Superintendents' Governance Council (SGC) each year after FCSS has completed its unaudited actuals. This Treasurer's Report provides the prior year information for specific funds and includes the beginning balance, revenue, expenditures, and ending balance.

The report also provides established ending balance thresholds, if any, and the amounts that are in excess to, or in deficit of, that threshold. The following funds are reported in the Treasurer's Report:   

SELPA Set-Aside
This fund is provided for (1) catastrophic uncertainties and (2) for use for any excess or deficits for the County Operated Program for Special Education. It is funded each year from the State Special Education AB 602 funds at a fixed amount. The SELPA reserves at least 3% of the total SELPA budget allocation it receives from the Federal and State grants and entitlements.  

Legal Cost Pool
The SELPA established a set-aside pool to provide partial reimbursement for qualifying attorneys' fees related to "Due Process" hearings and/or formal complaints. The pool is funded each year from the State Special Education AB 602 funds at a fixed amount.