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Accounting

Information and guidance for local educational agencies (LEAs) to use in accounting and financial reporting.
Correspondence
Advisories, bulletins, and letters related primarily to local educational agency accounting and reporting issues.
Definitions, Instructions, & Procedures
Guidance from the California School Accounting Manual (CSAM) for accounting and financial reporting by local educational agencies.
ESSA Per-Pupil Expenditure (PPE) Reporting
Every Student Succeeds Act (ESSA) Per-Pupil Expenditure (PPE) reporting information and guidance, including frequently asked questions and links to resources.
Federal Fiscal Guidance
Guidance for local educational agencies and community based organizations to assist in audits, monitoring, and compliance of federal programs.
Gann Limit
Information on the appropriations limit established by Proposition 4 (1979), also known as the Gann limit.
Government Accounting Standards
Governmental Accounting Standards Board (GASB) statements: Guidance, implementation issues for LEAs, and links to related information, for selected statements.
Indirect Cost Rates (ICR)
Lists of department-approved rates for local educational agencies, frequently asked questions (FAQs), and letters.
Standardized Account Code Structure (SACS)
Guidance for local educational agencies in using SACS, a statewide, uniform financial reporting format; includes SACS query, valid combination tables, and other facts.
Recently Posted in Accounting
  • Bid Threshold Adjustment Letter (added 20-Dec-2021)
    Letter dated December 9, 2021, detailing the 2022 annual adjustment to bid threshold for contracts awarded by school districts.
  • Liability Limit for Willful Pupil Misconduct (added 20-Dec-2021)
    Letter dated December 9, 2021, to County and District Superintendents, Chief Business Officials, and Charter School Administrators with the Willful Pupil Misconduct Liability Limits.