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:
- 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
- Audit Guide
- Written Policies and Procedures
- 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
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Contact Eddie Davidson, Director of Fiscal Student Services, at (559) 265-3047 or edavidson@fcoe.org.