Central service agencies, such as Department of Finance, the State Treasurer, the State Controller, and Legislature, provide budgeting, banking, accounting, auditing, payroll, and other services to all state departments. The Pro Rata process apportions the costs of providing central administrative services to all state departments and funding sources that benefit from the services. Amounts apportioned to special funds for their fair share of central administrative services costs are transferred from the special funds to the General Fund and the Central Service Cost Recovery Fund.

Pro Rata charges to special funds are normally included in the appropriate departmental budgets. This budget item includes Pro Rata costs directly charged to special funds for those cases where appropriate funding was not provided for in departmental budgets.