Accounting
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:
Federal Guidance for Special Education
- 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
State Guidance for Special Education
Fresno County Charter SELPA Guidance
- Funding Allocation Sheets
- Principal Apportionment
- Program Cost Accounting
- Time and Effort
- Recognition of Legal Obligation in Reporting
- SACS Quick Reference for Special Education
- Accounting for CCEIS for Resource Codes 3312
- Written Policies and Procedures
Contact Eddie Davidson, Director of Fiscal Student Services, at (559) 265-3047 or edavidson@fcoe.org.
Did you know...
In accordance with California Assembly Bill (AB) 1200, the County Superintendent of Schools has fiscal oversight responsibility over LEAs in the County.
The County Superintendent of Schools has authority to disapprove an LEA's budget, or authority to declare an LEA in jeopardy of being unable to meet its financial obligations through a qualified or negative certification at interim financial reporting periods or at any time during the year.
