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Definitions, Instructions, & Procedures

Guidance from the California School Accounting Manual (CSAM) for accounting and financial reporting by local educational agencies.
2013 Edition

We are pleased to announce the availability of the 2013 edition of the California School Accounting Manual (CSAM). New and updated procedures were approved by the California State Board of Education on November 7, 2013.

CSAM Highlights:

The 2013 edition of the CSAM includes twenty-two updated procedures. The changes included in CSAM 2013 are summarized in the following:

2013 Summary of Changes to CSAM

Ordering CSAM:

This publication is available to be viewed, printed, or downloaded from this Web site at no charge.

Viewing CSAM:

California School Accounting Manual (CSAM) - 2013 Complete (PDF; 3MB) PDF format for online viewing, searching, and printing of the complete manual. NOTE: The entire manual is quite large and may take longer than expected to load into a browser or to print.

California School Accounting Manual (CSAM) - 2013 Updates Only (PDF; 2MB) PDF format for online viewing, searching, and printing of only the 2013 updated procedures.

Downloading CSAM:

Download instructions for the "2013 Complete" or the "2013 Updates Only" PDF versions: Using the links above, use the "File/Save As" command to download CSAM to your desktop for viewing, searching, and printing.

Download instructions for the individual procedures of the 2013 manual, for viewing and printing: Use this link: California School Accounting Manual (CSAM) - 2013 Individual Procedures (EXE; 2MB) to download a self-extracting zipped file named "csam2013procedures.exe" to a default folder on your "C" drive named C:\CSAM2013Procedures. Click "Run," then "Unzip," to place the 61 PDF documents into the default folder.

© California Department of Education CSAM Copyright Information. Permission is granted in advance for reproduction and use of these CSAM resources for school fiscal management purposes. To obtain permission to reproduce the information (text or graphics) contained on this Web site for any commercial purpose, submit the specifics of your request in writing to the Copyright Program Office, California Department of Education, Communications Division, 1430 N Street, Suite 3207, Sacramento, CA 95814. Email:

Questions:   Financial Accountability & Information Services | | 916-322-1770
Last Reviewed: Tuesday, March 3, 2015

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