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Special Education Pass-Through Fund Accounting

This document is Attachment A to the letter: New Fund for Special Education Local Plan Area Pass-Through Revenues - dated March 3, 2011.
Example 1: A County Office, as the Administrative Unit (AU) of the Special Education Local Plan Area (SELPA), Receives the State Apportionment and Transfers It to Member Local Educational Agencies (LEAs).

The local plan provides that $10,000 will be used by the AU and $90,000 will be passed through.

  1. As the SELPA AU, the county office records the receipt of the state apportionment of $100,000.
$10,000 for the SELPA AU’s own operations:

Fund

Resource

Project Year

Goal

Function

Object

School

01

6500

0

5001

0000

8311

000

$90,000 for pass-through to other member LEAs:

Fund

Resource

Project Year

Goal

Function

Object

School

10

6500

0

5001

0000

8311

000

  1. The SELPA AU distributes the apportionment of $90,000 to the other member LEAs, which in this case includes another County Office.

    Fund Resource Project Year Goal Function Object School
    10 6500 0 5001 9200 7221 000
    10 6500 0 5001 9200 7222 000
    10 6500 0 5001 9200 7223 000
  1. The member LEA (in this case a school district) makes the following entry to record receipt of apportionment from the SELPA AU (in this case a county office):

    Fund Resource Project Year Goal Function Object School
    01 6500 0 5001 0000 8792 000
Example 2: A County Office, as the SELPA AU, Receives the Federal Individuals with Disabilities Education Act (IDEA) Grant and Transfers It to Member LEAs.

The local plan provides that $20,000 will be used by the AU and $60,000 will be passed through.

  1. As the SELPA AU, the county office records the receipt of the federal grant of $80,000.
$20,000 for the SELPA AU's Own Operations:

Fund

Resource

Project Year

Goal

Function

Object

School

01

3310

0

5001

0000

8181

000

$60,000 for pass-through to other member LEAS:

Fund

Resource

Project Year

Goal

Function

Object

School

10

3310

0

5001

0000

8287

000

  1. The SELPA AU distributes the federal grant of $60,000 to the other member LEAs, which in this case includes another County Office.

    Fund Resource Project Year Goal Function Object School
    10 3310 0 5001 9200 7211 000
    10 3310 0 5001 9200 7212 000
    10 3310 0 5001 9200 7213 000
  1. The member LEA makes the following entry to record receipt of the federal grant from the SELPA AU:

Fund

Resource

Project Year

Goal

Function

Object

School

01

3310

0

5001

0000

8181

000

Example 3: A County Office, as the SELPA AU, Receives State Revenue Other Than the State Apportionment and Transfers It to Other Member LEAs.

The local plan provides that $5,000 will be used by the AU and $45,000 will be passed through.

  1. As the SELPA AU, the county office records the receipt of the state revenue of $50,000 (in this case, the state revenue is Special Education—Mental Health Services).
$5,000 for the SELPA AU's own operations:

Fund

Resource

Project Year

Goal

Function

Object

School

01

6500

0

5001

0000

8590

000

$45,000 for pass-through to other member LEAS:

Fund

Resource

Project Year

Goal

Function

Object

School

10

6500

0

5001

0000

8587

000

  1. The SELPA AU distributes the state revenue of $45,000 to the other member LEAs, which in this case includes another County Office.

    Fund Resource Project Year Goal Function Object School
    10 6500 0 5001 9200 7211 000
    10 6500 0 5001 9200 7212 000
    10 6500 0 5001 9200 7213 000
  1. The member LEA receives state revenue from the SELPA AU.

Fund

Resource

Project Year

Goal

Function

Object

School

01

6500

0

5001

0000

8590

000

Example 4: The SELPA AU Receives Interest Earned on Special Education Balances

The SELPA AU receives a total of $200 interest ($50 on the special education balances maintained in the general fund, and $150 on the special education balances maintained in the Special Education Pass-Through Fund).

  1. Assuming there is a local agreement that the SELPA AU will distribute interest earned on balances in the pass-through fund to the member LEAs, the interest is posted between the general fund and the Special Education Pass-Through Fund (Fund 10).
$50 interest earned on the general fund balance:

Fund

Resource

Project Year

Goal

Function

Object

School

01

0000

0

0000

0000

8660

000

$150 interest earned on the Fund 10 balance:

Fund

Resource

Project Year

Goal

Function

Object

School

10

0000

0

0000

0000

8660

000

The SELPA AU distributes the $150 interest earned to other member LEAs, which in this case includes another County Office.

Fund

Resource

Project Year

Goal

Function

Object

School

10

0000

0

0000

9200

7281

000

10

0000

0

0000

9200

7282

000

10

0000

0

0000

9200

7283

000

A member LEA (in this case a school district) receives interest from the SELPA AU (in this case a county office).

Fund

Resource

Project Year

Goal

Function

Object

School

01

0000

0

0000

0000

8782

000

  1. Assuming there is a local agreement that the SELPA AU will not distribute interest earned on balances in the pass-through fund to member LEAs, the entire $200 is posted to the general fund for the SELPA AU's operational purposes:

Fund

Resource

Project Year

Goal

Function

Object

School

01

0000

0

0000

0000

8660

000

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
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