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FUND DESCRIPTIONS

The following information is provided as an augmentation to the information in the CSAM. If a fund is not discussed here, there is no information/clarification in addition to what is in CSAM. Please refer to CSAM for specific descriptions and directions regarding the funds.

Fund 01—General Fund[CSSF]

The following information relates to the General Fund[CSSF]. All reports referenced in the following sections are from the Principal Apportionment software.

Objects 8010–8019 - Principal Apportionment

Resource 0000

All LEAs shall report current year LCFF State Aid in Object 8011.

Object 8012. Report prior year adjustments or corrections to LCFF State Aid, including the Education Protection Account entitlement, in Object 8019. This represents amounts received but not previously accrued for prior year apportionments.

  • Object 8011 should agree with the total of the following items from the Principal Apportionment software reports:

School Districts—State Aid portion of the School District LCFF Transition Calculation; plus School District Basic Aid Choice Calculation; plus School District Basic Aid Court-Ordered Voluntary Pupil Transfer Calculation Report; plus School District Basic Aid Open Enrollment Calculation; plus School District Basic Aid Supplement Funding (Charter).

Charter Schools—Charter School LCFF Transition Calculation.

County Offices of Education—County LCFF Transition Calculation.

Objects 8021–8079 - Tax Relief Subventions, County and District Taxes

Resource 0000

Report the proceeds of levies that count toward the LCFF calculation.

Objects 8080–8089 - Miscellaneous Funds
- Report Royalties and Bonuses in Object 8081 and Other In Lieu

Resource 0000 - Taxes in Object 8082.

  • The Non LCFF Adjustment (Object 8089) represents a transfer of 50 percent of the amount in revenue objects 8081–8082 from LCFF Sources to Other Local Income. Make this entry by decreasing (debiting) revenue Object 8089 and increasing (crediting) revenue Object 8691. Amounts should agree with those reported in the School District Local Revenue report.

Other State Revenue

Objects 8311–8319 - Special Education Master Plan, Other State Apportionment

Report the current year Special Education entitlement in Resource 6500,

Resource Object 8311. Report prior year adjustments/corrections to the Special

6500 Education entitlement in Resource 6500, Object 8319.

  • Due to the funding model under AB 602 (Chapter 854/1997), most SELPAs are electing to have the SELPA Administrative Unit (AU) receive the special education apportionments. Please refer to CSAM Procedure 755 for accounting guidelines for SELPA AUs and their participating member LEAs.

Fund 09—Charter Schools Special Revenue Fund

The Charter Schools Special Revenue Fund, Fund 09, exists as an option to separately report the activities of LEA-operated charter schools outside of the authorizing LEA’s general fund[CSSF]. Note that activities performed by an authorizing LEA on behalf of a charter school, such as the receipt and subsequent pass-through of charter school funds, should be reported in the General Fund[CSSF] (Fund 01) of the authorizing LEA because these are activities of the authorizing LEA, not the activities of the charter school. The following information relates to the Charter Schools Special Revenue Fund:

Object State Aid—Current Year 8011 Record LCFF State Aid for charter schools. Resource
0000

Object State Aid—Prior Years 8019 Report prior year adjustments or corrections to LCFF State Aid or the Resource Education Protection Account entitlement. This represents amounts 0000 received but not previously accrued for prior year apportionments.

Fund 10—Special Education Pass-Through Fund

The Special Education Pass-Through Fund, Fund 10, is required for all Special Education Local Plan Area (SELPA) Administrative Units (AUs) that receive special education pass-through revenues and that have administrative involvement in allocating and distributing those revenues to other member LEAs.

This fund is used only for pass-through revenues. Special education pass-through revenues are those revenues received by the AU on behalf of the SELPA for distribution to other member LEAs in accordance with the local plan.

Special Education revenues that are not passed through to other member LEAs, but rather are retained for use by the AU in accordance with the local plan, are not accounted for in this fund. Those revenues and the related expenditures are operational in nature and are properly accounted for in the AU’s own general fund.

Fund 13—Cafeteria Special Revenue Fund

The following information relates to the Cafeteria Special Revenue Fund:

Cafeteria program expenditures that are initially charged against the General Fund[CSSF] shall be included in appropriate resource, function, and object of expenditure classifications.

The General Fund[CSSF] may be reimbursed at any time in the current fiscal year from the Cafeteria Special Revenue Fund for these expenditures by crediting the expenditure in the General Fund[CSSF] and charging the expenditure in the Cafeteria Special Revenue Fund.

Object Transfers of Direct Costs—Interfund 5750 and Object Transfers of Indirect Costs—Interfund 7350 Use to transfer direct and indirect charges from the General Fund[CSSF] to the Cafeteria Special Revenue Fund.

  • Education Code 38101 emphasizes that a district[COE] cannot charge a food service program more than once for expenditures for the same service. If a food service program is being charged for a service as a direct cost, the district[COE] shall not allocate that cost as a direct support cost or indirect cost. In addition, indirect costs shall be limited to the lesser of the district’s[COE’s] indirect cost rate as approved by the CDE or the statewide average indirect cost rate for food service programs. The statewide average indirect cost rate for food service programs is posted on the CDE Indirect Cost Rates (ICR) web page:

https://www.cde.ca.gov/fg/ac/ic/

Fund 20—Special Reserve Fund for Postemployment Benefits

This optional fund may be used to account for amounts LEAs have earmarked for retiree benefits but have not contributed irrevocably to a retiree benefit plan. It works exactly like Fund 17, Special Reserve Fund for Other Than Capital Outlay Projects, in that LEAs may transfer earmarked amounts to Fund 20, but must transfer them back to the General Fund[CSSF] for expenditure. For additional information on this fund, refer to CSAM Procedure 305.

Fund 49—Capital Projects Fund for Blended Component Units

This fund is used for the collection of data from Mello-Roos Community Facilities Districts and similar entities that are considered blended component units of the LEA to ensure that statewide costs for educational facilities are accurately reflected in statewide reports, eliminate the need of LEAs to exclude Mello Roos data before reporting to CDE, and also expedite LEAs conversion for government-wide reporting under GASB Statement 34.

Fund 52—Debt Service Fund for Blended Component Units

In conjunction with Fund 49, Capital Project Fund for Blended Component Units, this debt service fund is used to account for the collection of money for current debt service for community facility districts and other similar entities.

Fund 61—Cafeteria Enterprise Fund

The following information relates to the Cafeteria Enterprise Fund:

EXPENSES

Cafeteria Program Expenses

Cafeteria program expenses which are initially charged against the General Fund[CSSF] shall be included in appropriate resource, function, and object of expenditure classifications.

The General Fund[CSSF] may be reimbursed at any time in the current fiscal year from the Cafeteria Enterprise Fund for these expenditures by crediting the expense in the General Fund[CSSF] and charging the expense in the Cafeteria Enterprise Fund.

Object 5750 - Transfers of Direct Costs—Interfund and Object 7350 - Transfers of Indirect Costs—Interfund

Use to transfer direct and indirect charges from the General Fund[CSSF] to the Cafeteria Enterprise Fund.

Education Code 38101 emphasizes that a district[COE] cannot charge a food service program more than once for expenditures for the same service. If a food service program is being charged for a service as a direct cost, the district[COE] shall not allocate that cost as a direct support cost or indirect cost. In addition, indirect costs shall be limited to the lesser of the district’s[COE’s] indirect cost rate as approved by the CDE or the statewide average indirect cost rate for food service programs. The statewide average indirect cost rate for food service programs is posted on the CDE Indirect Cost Rates (ICR) web page:

https://www.cde.ca.gov/fg/ac/ic/

Fund 62—Charter Schools Enterprise Fund

The Charter Schools Enterprise Fund, Fund 62, may be used to account for the activities of LEA-operated not-for-profit public benefit charter schools that use the accrual basis of accounting. It may also be used to account for the activities of separately operated not-for-profit public benefit charter schools that report separately from their authorizing LEAs. Since fund accounting is inconsistent with accrual accounting, in this case Fund 62 serves not as a fund but as a means to collect financial data needed for submission of reports to CDE.

Object 8011 - State Aid—Current Year

Record LCFF State Aid for charter schools.

Resource 0000

Object 8019 - State Aid—Prior Years

Report prior year adjustments or corrections to LCFF State Aid or the

Resource 0000 Education Protection Account entitlement.

This represents amounts received but not previously accrued for prior year apportionments.


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