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SACS Query

PCA/Resource Detail

SACS Resource Code:6131
SACS Title:Early Education: Resource & Referral Reserve Account for Department of Social Services Programs
Friendly Title:Early Education: Resource & Referral Reserve Account for Dept of Social Services Pgms [E.C. 8336]
SACS Revenue Object Code:8990
PCA Number:10051
CFDA Number:NA.
Unearned Revenue/Ending Fund Balance:F
Allowable Indirect Cost Rate None Allowed
Program Unit:Department of Social Services
Program Contact:Contact fiscal analyst- see comments section
Fiscal Unit:Department of Social Services
Fiscal Contact:Contact fiscal analyst- see comments section
Comment on PCA:Pursuant to the Early Childhoodl Development Act of 2020 (Senate Bill 98, Chapter 24, Statutes of 2020), effective 2021-22, this reserve account transferred to Department of Social Services (DSS). Per EC 8336 (previously EC 8450), if a Resource and Referral contract end the year with earned income that is more than total expenditures (earned but unexpended), the LEA may apply to set up a reserve account. DSS calculates the amount that may be transferred into an interst bearing account for future use. See Resouce 6129, 6130 (CDE administered), and 6132 for other reserve accounts. Please contact the California Department of Social Services regarding the General Child Care and Development program:
Enabling Legislation: 
Education Code:8450
Budget Act: 
For use in Districts:Yes
For use in COEs:Yes
For use in JPAs:Yes
SACS Resource Code First Effective Year:1997
SACS Resource Code Last Effective Year: 
SACS Resource Code Date Created:4/27/2000
Last Modification:3/25/2024 11:43:54 AM

U = Unearned Revenue F = Ending Fund Balance
NA = Not Applicable
V = Various

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