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SACS Import File Specifications

Standardized Account Code Structure (SACS) financial reporting software import file format.

The basic purpose of the import file is to take local educational agency (LEA) data in an electronic format and reformat the data as required by the SACS software. In this way, fiscal data residing on a mainframe or mini-computer can be processed through the SACS software, thereby taking advantage of the edit checks and automatic extraction programs for supplemental forms, as well as eliminating dual data entry. An additional advantage is the elimination of LEA-developed report writing, since the SACS software can be used to generate hard copy reports.

When exporting files from a local SACS accounting system for import into the SACS software, the file format is as follows: an ASCII DOS, comma delimited text file (file cannot be binary) with three types of records: a header record, transaction (detail) records, and an end-of-dataset record. Data for multiple LEAs and multiple data types (i.e., budget and actuals) may be included in a single file. No special file name needs to be used; the software will accept any correctly formatted file.

The structure of the file will be:

Header1
Detail1
.
.
EOD1
Header2
Detail2
.
.
EOD2
Headern
Detailn
.
.
EODn

Header Record Format

The header record will have this format:

"fiscal year","14-digit CDS code","reporting period identifier","column code identifier"

Example:

"2011-12","01100170000000","BS1","BE"
Note:   The 14-digit county-disctrict-school (CDS) code is a unique code assigned to each LEA by the California Department of Education (CDE). If only the county-district 7-digit code is used by an LEA, the SACS software import routine will automatically append the CDS code with 7 zeros to complete the 14-digit code.

The reporting period identifier corresponds to the following financial reporting periods:

Reporting Period Identifier Reporting Period

BS1

Single budget, July 1

BD1

Dual budget, July 1

BD2

Dual budget, September 8

A

Unaudited actuals

I1

First interim

I2

Second interim

I3

End of year projection

The column code identifier corresponds to the following types of financial data contained in the file:

Column Code Identifier Type of Financial Data

BB

Budget

BE

Estimated actuals

BA

Unaudited actuals

IO

Original budget

IB

Board approved operating budget

IA

Actuals to date

IP

Projected totals

This table shows the allowable combinations for reporting period and column code identifiers.

Reporting Period Identifiers

Column Code Identifiers

BS1

BB; BE

BD1

BB; BE

BD2

BB; BE or BA

A

BB; BA

I1

IO; IB; IA; IP

I2

IO; IB; IA; IP

I3

IO; IB; IA; IP

Detail Record Format

The detail records will have this format:

"19-digit SACS code","amount"

Example:

"0133261500184003801","12345"

The 19-digit SACS account code is comprised of these elements:

SACS Account Code Element Number of Characters

Fund

2 characters

Resource

4 characters

Project Year

1 character

Goal

4 characters

Function

4 characters

Object

4 characters

Amount

up to 15 characters
(Allowable range: -99,999,999,999.99 to +99,999,999,999.99. Plus and minus signs count as one character; periods count as one character; commas are only shown here for ease of reading.)

End-of-Dataset Record Format

The end-of-dataset record will have this format:

"-1","EOD","14-digit CDS code","report period identifier","column code identifier","count of detail records"

Example:

"-1","EOD","01100170000000","BS1","BE","5361"

Sample Records

The following shows a sample of records for the 2012–13 budget process (BS1) with 3,567 budget (BB) transaction records and 5,361 estimated actual (BE) transaction records.

"2012-13","01100170000000","BS1","BB"
"0133261500184003101","1039586"
"0133261500184003801","10039"
"0133261500184003802","257689"
"0133261500184004200","56987"
"-1","EOD","01100170000000","BS1","BB","3567"
"2011-12","01100170000000","BS1","BE"
"0133261500184003101","9563266"
"0133261500184003801","998"
"0133261500184003802","12345"
"0133261500184004200","47863"
"-1","EOD","01100170000000","BS1","BE","5361"

Other Items to Consider When Programming the Extraction Programs

All normal balances should be reported in positive numbers; only abnormal balances are reported as negative numbers. Exception: The accumulated depreciation contra-asset accounts (objects 9425, 9435, and 9445) are debit accounts and require that their credit balances be reported as negatives.

The following types of accounts should not be included in the file for import to the SACS software:

Account/Record Types Object Codes

Budgetary Accounts

9800–9839

Control Accounts

9840–9899

Non-operating Accounts

9910–9979

Records with zero amounts
N/A

For the budget and interim reporting periods, budget data for asset and liability accounts (objects 9100–9699) and agency funds 76 and 95 are ignored during import and cannot be input. Although not required, estimated actual data for assets and liabilities are allowed.

For further information please refer to the California School Accounting Manual (CSAM). It describes the use of optional and locally defined codes and the requirements for "rolling up" the general ledger data to the level specified by the CDE for the purpose of transmitting data.

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
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