Pennsylvania’s Department of Education (PDE) creates child accounting guidelines that local education agencies (LEAs) must follow, including billing procedures for foster care students. Following these billing procedures will warrant collaboration between an LEA’s child accounting staff and foster care POC. Child accounting staff should be trained on all foster care provisions under ESSA, and foster care POCs should work to familiarize themselves with foster care child accounting procedures. For all child accounting questions, POCs should contact PDE’s Child Accounting office directly at ra-CAD@pa.gov or (717) 783-6506.