Skip to content
Printer-friendly version

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
Download Free Readers