Definitions, Instructions, & Procedures
Guidance from the California School Accounting Manual (CSAM) for accounting and financial reporting by local educational agencies.CALIFORNIA SCHOOL ACCOUNTING MANUAL (CSAM) 2024 Edition
We are pleased to announce the availability of the 2024 edition of the California School Accounting Manual (CSAM). Updated procedures were approved by the California State Board of Education (SBE) on November 13, 2024.
CSAM Highlights:
The 2024 edition of the CSAM includes fifty-four updated sections. The changes included in CSAM 2024 are summarized in the following:
2024 Summary of Changes to CSAM
Ordering CSAM:
This publication is available to be viewed, printed, or downloaded from this website at no charge.
Viewing CSAM:
California School Accounting Manual (CSAM)- 2024 Complete (PDF; 4MB) is available for online viewing, searching, and printing of the complete manual. This file is formatted for printing double-sided. It contains the blank pages necessary between some sections to ensure that when the file is printed, all sections begin on the correct page. NOTE: The entire manual is quite large and may take longer than expected to load into a browser or to print.
California School Accounting Manual (CSAM) - 2024 Updates version is available in PDF format for online viewing, searching, and printing at the SBE November 2024 Agenda page under Item 13, Attachment 2. This document is limited to the sections of the manual that received updates.
Downloading CSAM:
Download instructions for the 2024 Complete PDF version: Use the link above, then use the "File/Save As" command to save CSAM to your desktop for viewing, searching, and printing.
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