Skip to main content
California Department of Education Logo

SACS Minutes, February 2013, Attachment B

This document is Attachment B to the Standardized Account Code Structure (SACS) Forum meeting minutes for February 5, 2013.

This document was revised on February 20, 2015 to clarify how allocated OPEB costs are charged to Objects 3701 and 3702.

Example allocation of Other Postemployment Benefits (OPEB) costs

Allocated OPEB amounts ($73,521.78) are charged as follows:

Asterisks (*) in the following table identifies salaries charged in all funds and resources, but shows allocated OPEB costs charged to Fund 01, Resource 0000 only, at the LEA’s discretion.

Goal Function Certificated Salaries* Object(s) 1XXX Classified Salaries* Object(s) 2XXX Total Object 3701 Allocation Object 3702 Allocation Total Object 370X
1110
1000
777,307.15 99,726.10 877,033.25 41,742.93 5,355.49 47,098.42
0000
2100
15,000.00 N/A 15,000.00 805.53 N/A 805.53
0000
2420
N/A 49,578.00 49,578.00 N/A 2,662.44 2,662.44
0000
2490
53,816.00 N/A 53,816.00 2,890.03 N/A 2,890.03
0000
2700
27,394.59 61,898.88 89,293.47 1,471.14 3,324.09 4,795.24
0000
3140
25,653.10 N/A 25,653.10 1,377.62 N/A 1,377.62
0000
3600
N/A 73,263.84 73,263.84 N/A 3,934.41 3,934.41
0000
7150
70,783.88 10,896.00 81,679.88 3,801.23 585.14 4,386.37
0000
7200
N/A 50,649.60 50,649.60 N/A 2,719.98 2,719.98
0000
8100
N/A 53,103.08 53,103.08 N/A 2,851.74 2,851.74
N/A
Totals
969,954.72 399,115.50 1,369,070.22 52,088.49 21,433.29 73,521.78
Questions:   Financial Accountability and Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Friday, November 18, 2016
Recently Posted in Accounting