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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.
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
  • Accounting for AB 86 Funding – IPI and ELO Grants (added 19-Apr-2021)
    This guidance was sent via email on April 15, 2021 to the SACS Forum, ESSCO, and COFS email distribution lists regarding accounting for the Assembly Bill (AB) 86 funding – In-Person Instruction (IPI) and Expanded Learning Opportunities (ELO) Grants.
  • 2021-22 Approved Indirect Cost Rates (added 16-Apr-2021)
    Letter intended for the County Chief Business Officials regarding 2021-22 Approved Indirect Cost Rates.