2011 Edition of the CSAM

November 4, 2011

Dear County and District Chief Business Officials, and Charter School Administrators:

2011 EDITION OF THE CALIFORNIA SCHOOL ACCOUNTING MANUAL

We are pleased to announce the availability of the 2011 edition of the California School Accounting Manual (CSAM), which was approved by the State Board of Education on September 8, 2011. California Education Code Section 41010 requires that school districts use systems to record their financial affairs that comply with the definitions, instructions, and procedures published in this manual.

Summary of Changes

In addition to routine updates to account codes and technical clarifications to existing guidance, CSAM 2011:

• Includes new fund balance classifications and revised fund type definitions pursuant to Governmental Accounting Standards Board Statement 54.
  
  
• Notes where certain guidance is temporarily superseded by the categorical flexibility provisions of current statute.
  
  
• Contains a new procedure, Short-Term Borrowing.
  
  
• Incorporates guidance previously disseminated by letter regarding the new Fund 10, Special Education Pass-Through Revenue Fund, for use by Administrative Units of Special Education Local Plan Areas.  

A complete summary of all changes is attached.

Obtaining CSAM

Electronic versions of CSAM 2011 (both the complete manual and the changed sections only) are available for viewing, printing, and downloading on our Web page at http://www.cde.ca.gov/fg/ac/sa/.

Hard copies of the complete CSAM 2011 (ISBN 978-0-8011-1724-4) will soon be available from the California Department of Education (CDE) Press Sales Office. If you wish to order hard copies of CSAM 2011, they are available for $39.95 each plus sales tax, shipping, and handling charges.

• Information on purchases and cost estimates for shipping and handling charges may be obtained by calling the CDE Press Sales Office by phone at 800-995-4099 or 916-445-1260. Questions may also be e-mailed to sales@cde.ca.gov.

• Orders by mail or fax may be sent to:
  
  California Department of Education
  CDE Press, Sales Office
  1430 N Street, Suite 3207
  Sacramento, CA 95814-5901
  Fax: 916-323-0823

Should you have any questions or need assistance with the information contained in CSAM, please contact the Office of Financial Accountability and Information Services by phone at 916-322-1770 or by e-mail at sacsinfo@cde.ca.gov.

Sincerely,



Scott Hannan, Director
School Fiscal Services Division

Attachment 04-Nov-2011