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SACS Minutes, February 2014, Attachment A

This document is Attachment A to the Standardized Account Code Structure (SACS) Forum meeting minutes for February 4, 2014.

Coding and reporting issues observed in 2012-2013 unaudited actuals data submissions

Correct Procedure:

References: CDE letter dated December 15, 2006, “Indirect Cost and Accounting Changes Effective Beginning 2007–08.”

CSAM Procedure 325, Function Classification

CSAM Procedure 785, Postemployment Benefits Other Than Pensions (OPEB)

CSAM Procedure 905, Documenting Salaries and Wages

CSAM Procedure 910, Program Cost Accounting

CSAM Procedure 915, Indirect Cost Rate

Correct Procedure:

References:

CSAM Procedure 325, Function Classification

CSAM Procedure 330, Object Classification

CSAM Procedure 910, Program Cost Accounting

CSAM Procedure 915, Indirect Cost Rate

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