Restricted General Fund 12: Categorical Programs

The Restricted General Fund programs are established for the purpose of providing specialized services. These services are funded by revenues collected from program participants or from revenues provided by a federal, state or local agency. As the name implies, restricted funds may only be used to pay for the costs of providing specific services.  

Federal, state, and local agencies frequently require that a district receiving special funding provide general fund dollars to the restricted program. This “match” varies by funding agency and may be in the form of a cash contribution to pay for specific expenditures, or it may be an “in-kind” contribution that is made through allocation of existing District resources such as use of a facility, use of equipment, utilities or personnel. Required match is often expensed in the unrestricted general fund. The college continues to evaluate match requirements and commitments to determine the appropriate level of match for each program.

• 2022-23 Final Restricted General Fund revenues and expenditures summary:  2022-23 Final Budget, Page 36 of 80.
• Restricted General Fund budget list of programs:  2022-23 Final Budget, Pages 38-41 of 80.

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Categorical Funding

What Is Categorical Funding?

Categorical funding are allocations that are required to be spent in a particular way or for a designated program. Categorical funds are established by the California legislature to provide state mandated minimum standards to a targeted group of students who are either disabled, disadvantaged, or have financial need.  Some of the most common categorical programs are listed in Appendix B Links to an external site. of the Budget and Accounting Manual. Categorical funds are separately accounted for in the restricted sub-fund (Fund 12) of the general fund.  

Some examples of general categorical programs are:

• Extended Opportunity Programs and Services (EOPS)
• Cooperative Agencies Resources Education (CARE)
• Disabled Students Programs and Services (DSPS)
• Temporary Assistance for Needy Families (TANF)
• California Work Opportunities and Responsibility to Kids (CalWORKs)
• Board Financial Assistance Program (BFAP) Administrative Allowance
• Faculty and Staff Development and Diversity
• Instructional Equipment and Library Materials

Common Categorical and Restricted Programs

Source:  2022-23 Final Budget page 35-41 of pdf