Adjustments and Prior Year Recomputations

Image of a pen near a calculator and financial report.

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.

See the following example for the 2024-25 Principal Apportionment: 

  • The Advance Principal Apportionment begins July, 2024
  • The First Principal Apportionment (P-1) is certified by February, 2025
  • The Second Principal Apportionment (P-2) is certified by July, 2025: This is used for the final SELPA allocation under the "Total Principal Apportionment". 
  • The Annual Certification (Annual) is certified by February, 2026
  • The Annual First Recertification (R-1) is certified by July, 2026: This is compared to P-2. The difference is the Adjustment.
  • The Annual Second Recertification (R-2) is certified by February, 2027
  • The Annual Third Recertification (R-3) is certified by July, 2027: This is compared to Annual R-1. The difference is the Adjustment. 

Accounting

  • Revenue Transfer: 0100-65000-0-5001-0000-879201
  • Expenditures: 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.