PRO
RATA OVERVIEW
The Pro Rata library represents General Fund recoveries of statewide general administrative costs (i.e., indirect costs incurred by central service agencies) from special funds (Government Code [GC] Sections 11270 through 11277). The Pro Rata process apportions the costs of providing central administrative services to all state departments that benefit from the services. This apportioned amount is further allocated to each state department's funding sources based on the percentage of total expenditures in each fund. The amount allocated to each fund is classified as "billable" or "non-billable". Billable funds have (1) special revenue sources such as fees, licenses, penalties, assessments, interest, etc., and (2) support a state department. The billable funds within each state department reimburse the General Fund for Pro Rata allocations.
This site provides a library of the Pro Rata Detail by Function and the Pro Rata Detail by Funds reports for each state department.
The Pro Rata library of Pro Rata Detail by Functions and Pro Rata Detail by Funds, for each state department, is grouped as they are organized in the Governor's Budget (e.g., Legislative, Judiciary, and Executive; State and Consumer Services; Business, Transportation, and Housing) for each of the respective fiscal years listed.
Additional details of the Pro Rata computation process may be obtained from Finance, Fiscal Systems and Consulting Unit (FSCU), Beverly Yokoi, Senior Administrative Analyst/Pro Rata at fiproswp@dof.ca.gov or at (916) 445-3434, extension 2144.
