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Spreadsheets of Valid Combinations

These are downloadable spreadsheet files containing the active Standardized Account Code Structure (SACS) valid combinations for use in the SACS financial reporting software.

The spreadsheets of allowable combinations are provided in two formats: Microsoft Excel and Adobe portable document format. The Adobe format, which requires a free "reader" program, will give the best reproduction of page formatting. Please follow the link, "Download Free Readers" at the bottom right corner of this page to download the reader.

The spreadsheets may be used to check the valid SACS combinations as follows:

Valid Account Code Combinations



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 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

Each cell in the spreadsheets indicates for which of the three types of local educational agency (LEA) that combination is allowable:

D - allowable for districts

C - allowable for county offices

J - allowable for joint powers agreements/agencies (JPAs)

(blank) - not allowable for any LEA type

The names of the spreadsheets follow this convention:

YYYY Contents of Columns X Contents of Rows

For example, 2016 Fund X Object is the spreadsheet that describes the allowable combinations of fund and object for 2016–17.

Spreadsheet of Valid Combinations Executable (EXE; Revised 6-Apr-2017)
Portable Document Format of Valid Combinations Executable (EXE; Revised 6-Apr-2017)

Questions:   Financial Accountability & Information Services | | 916-322-1770
Last Reviewed: Thursday, April 6, 2017
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