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 11010, and 11270 through 11275). 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 reference library of Pro Rata Detail Reports by Function and by Fund for each state department.

The Pro Rata Detail Report By Functions identifies the central service functions and the apportionment of the costs associated with those functions. This report includes a summary of the total amount allocated to the state department for all central service functions.
The Pro Rata Detail Report By Funds reflects the distribution of the total amount allocated to all funds that support a state department. This report lists the amount allocated to billable funds and non-billable funds.
The detailed reports in the Pro Rata library are listed by fiscal year and grouped by agency, similar to display in the Governor’s Budget.

Additional details of the Pro Rata computation process may be obtained from Finance, Fiscal Systems and Consulting Unit (FSCU), Fue Moua, Pro Rata Analyst at or at (916) 445-3434 ×2180.