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Allowable Combinations

Tables of allowable combinations for state reporting purposes.

The following seven tables define the valid account code combination checks performed in the Standardized Account Code Structure (SACS) financial reporting software. When changes to valid combinations are made, new text files for updating the SACS software are posted on our Web site in a self-extracting zip file named vtables.exe (see link below to validation tables). The vtables.exe file contains 14 files: 12 .txt files, one .xlsx file, and one .docx file. Included in the .txt files are official descriptions of each fund, resource, etc. The .xlsx file is a Microsoft Excel Spreadsheet that contains a summarized list of the code combinations affected by this table update and the .docx file is a Microsoft Word document that explains the validation table changes in detail.

The most current vtables.exe self-extracting file can be downloaded from here:

Validation Table Files (EXE; Revised 21-Dec-2015)

or more detailed instructions are available on downloading the vtables.exe file and updating your SACS software tables.

Account code combinations checked in the validation tables include:

Valid Account Code Combination Checks



Code Combinations Checked

Fund X Resource

All funds and all resources

Fund X Goal

All funds and all goals

Fund X Function

All funds and all functions

Fund X Object

All funds and all objects

Function X Object

All functions with expenditure objects 1000–7999

Resource X Object

All resources with revenue and balance sheet account objects 8000–9999

Goal X Function*

All goals with expenditure objects 1000–7999 in functions 1000s, 4000s, 5000s, and 7200–7700, except 7210

* The Goal X Function table works slightly differently than the other tables. In addition to the valid combinations identified in the table, all functions not included in the table (0000, 2000s, 3000s, 6000s, 8000s, and 9000s) will pass the check.

The structure for these files is shown below. Although the fund code is only two characters, all of the tables have the same file structure. To compensate for this, the two-digit fund field is left justified and followed by two blanks.

Validation Tables File Structure


Field Name








First code of combination





Second code of combination





Start year for districts





End year for districts





Start year for counties





End year for counties





Start year for Joint Powers Agreement/Agency (JPA)





End year for JPAs





Date of last modification


The start and end dates for valid combinations are given in fiscal year (FY). For state purposes, the FY is expressed as the first year of the fiscal year. For example, 2014 represents the fiscal year 2014–15; 2015 represents the fiscal year 2015–16.

Code combinations flagged with a start of 2014 are considered valid from July 1, 2014, onward. A code combination flagged with an end date of 2014 means that the combination is not valid after June 30, 2015; that is, not valid for FY 2015.

Questions:   Financial Accountability & Information Services | | 916-322-1770
Last Reviewed: Monday, December 21, 2015

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