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SACS Readme File 2022–23

This is a readme for the 2022–23 Standardized Account Code Structure (SACS) Unaudited Actual Financial Data.

For fiscal year 2022–23, 1,757 local educational agencies (LEAs) (986 districts, 713 charter schools, and 58 county offices of education) in California submitted their year-end unaudited actual (UA) financial data using the standardized account code structure (SACS).

The self-extracting zipped file sacs2223.exe contains two files: this readme file (sacs2223readme.docx) and a Microsoft Access database, sacs2223.mdb. When executed, the files are extracted onto your PC into the default subdirectory C:\2223SACS\Data. (You can change the extract directory.)

For more information related to the SACS, visit the California Department of Education's SACS web page.

Notes:

  1. The Charters table includes charter schools' K-12 average daily attendance (ADA).
  2. The K-12 ADA in the LEAs table located within the SACS database do not include ADA for charter schools that filed UA data in their authorizing agency's General Fund (Fund 01).
  3. The county and state totals are located in a separate table: UserGL_Totals.
File Layouts for the Access Database
UserGL

General ledger information submitted by LEAs that have a SACS based accounting system.

Field Data Type Width Description
Ccode Text 2 County Code
Dcode Text 5 District Code
SchoolCode Text 7 School Code
Fiscalyear Text 4 Fiscal Year
Period Text 4 Report Period Identifier ('A') = Unaudited Actual
Colcode Text 4 Column Code Identifier ('BA') = Unaudited Actual
Account Text 19 SACS Account Code
Fund Text 2 SACS Fund Code
Resource Text 4 SACS Resource Code
Projectyear Text 1 Project Year (for federally funded projects)
Goal Text 4 SACS Goal
Function Text 4 SACS Function
Object Text 4 SACS Object Code
Value Number Decimal (18,2) Amount

UserGL_Totals

General ledger information submitted by LEAs that have a SACS based accounting system. Totals are by counties and state. Ccode and Dcode ("999" + Ccode) identify the counties' subtotals. Ccode of "99" and Dcode of "99999" identify the state totals.

Field Data Type Width Description
Ccode Text 2 County Code
Dcode Text 5 District Code
Fiscalyear Text 4 Fiscal Year
Period Text 4 Report Period Identifier ('A') = Unaudited Actual
Colcode Text 4 Column Code Identifier ('BA') = Unaudited Actual
Account Text 19 SACS Account Code
Fund Text 2 SACS Fund Code
Resource Text 4 SACS Resource Code
Projectyear Text 1 Project Year (for federally funded projects)
Goal Text 4 SACS Goal
Function Text 4 SACS Function
Object Text 4 SACS Object Code
Value Number Decimal (18,2) Amount

Look-up Description Tables
LEAs

Information on county offices of education, common administrative districts, joint power agencies, and elementary, high, and unified school districts that filed in SACS for fiscal year 2022–23.

Field Name Data Type Width Description
Ccode Text 2 County Code
Dcode Text 5 District Code
Dname Text 75 District Name
Dtype Text 50 District Type
K12ADA Number Double Average Daily Attendance

Fund

SACS Fund codes included in the UserGL data.

Field Data Type Width Description
Code Text 4 Fund Code ID
Title Text 250 Fund Description

Resource

SACS Resource codes included in the UserGL data.

Field Data Type Width Description
Code Text 4 Resource Code ID
Title Text 250 Resource Description

Goal

SACS Goal codes included in the UserGL data.

Field Data Type Width Description
Code Text 4 Goal Code ID
Title Text 250 Goal Description

Function

SACS Function codes included in the UserGL data.

Field Data Type Width Description
Code Text 4 Function Code ID
Ttile Text 250 Function Description

Object

SACS Object codes included in the UserGL data.

Field Data Type Width Description
Code Text 4 Object Code ID
Title Text 250 Object Description

Charters

The Charters table contains information about the Charter Schools that filed using either SACS or the Charter School Alternative Form (sometimes called the Charter Alt Form) for fiscal year 2022–23.

Field Name Data Type Width Description
Ccode Text 2 County Code
Dcode Text 5 District Code
Schoolcode Text 7 School Code
CharterNumber Text 10 Charter Number
CharterName Text 100 Charter Name
ReportType Text 100 Report Type
ReportLevel Text 30 Report Level
FundUsed Text 30 Fund Used
K12ADA Number Double Average Daily Attendance

Charter School Reporting Record Counts

Report Type
Alternative Form SACS Total Reported Did not report
570 713 1,283 2

Report Level
Report Level SACS Alternative Form Total
County Office of Education (COE) 36 0 36
District 284 0 284
School 392 542 934
State Board 1 28 29

Fund Used in SACS
Fund Used With Authorizer Separately Reported Total
General Fund/County School Service Fund (Fund 01) 148 35 183
Charter Schools Special Revenue Fund (Fund 09) 169 0 169
Charter Schools Enterprise Fund (Fund 62) 3 358 361


If you have any suggestions for what information we might add that would make your analyses easier to perform, please contact Financial Accountability & Information Services by email as listed below.

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Thursday, March 21, 2024