The Fresno County Charter SELPA follows generally accepted accounting principles as outlined in the California School Accounting Manual (CSAM). The following CSAM 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

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Contact Eddie Davidson, Director of Fiscal Student Services, at (559) 265-3047 or edavidson@fcoe.org.