Standardized Account Code Structure (SACS) Query

Program Cost Account (PCA)/Resource Detail

SACS Resource Code:	6130
SACS Title:	Early Education: Center-Based Reserve Account
Friendly Title:	Early Education: Center-Based Reserve Account for CDE Programs [E.C. 8336]
SACS Revenue Object Code:	8990
PCA Number:	10050
PCA Title:	CHILD DEVELOPMENT: CENTER-BASED RESERVE
Assistance Listing ID¹:	NA
Unearned Revenue/Ending Fund Balance²:	F
Allowable Indirect Cost Rate	None Allowed
Program Unit:	Early Learning and Care Division
Program Contact:	Early Learning and Care Division Consultant 916-322-6233
Fiscal Unit:	Child Development and Nutrition Fiscal Services
Fiscal Contact:	County Fiscal Analyst http://www.cde.ca.gov/fg/aa/cd/faad.asp
Comment on PCA:	Per EC 8336 (previously EC 8450), if a Center-Based contract ends the year with earned income that is more than total expenditures (earned but unexpended), the LEA may apply to set up a reserve account, with approval from the CDE. CDE calculates the amount that may be transferred into an interest bearing account for future use. Please note this reserve account is for CDE administered programs, such as the CA State Preschool Program (CSPP). See also resources 6129, 6131, and 6132 for other reserve accounts that are administered by Department of Social Services. For more information, please refer to this webpage: https://www.cde.ca.gov/fg/aa/cd/202122cbreservechanges.asp
Enabling Legislation:
Education Code:	8450
Budget Act:
For use in School Districts:	Yes
For use in County Offices of Education:	Yes
For use in Joint Powers Authorities:	Yes
SACS Resource Code First Effective Year:	1997
SACS Resource Code Last Effective Year:
SACS Resource Code Date Created:	4/27/2000
Last Modification:	9/15/2026 8:24:40 AM

¹Reference: Federal Assistance Listings (Outside Source)

²Legend: U = Unearned Revenue; F = Ending Fund Balance; NA = Not Applicable; V = Various