Skip to main content
California Department of Education Logo

Attachment A to PA Accounting Guidance

Letter Head: Jack O'Connell, State Superintendent of Public Instruction, Phone number 916-319-0800

February 16, 2007

Attachment to letter: Principal Apportionment Accounting Guidance (Dated 16-Feb-2007)

PRINCIPAL APPORTIONMENT CODING CHANGES FOR FISCAL YEAR 2007–08
Revenue Limit
County office of education (COE):
NOTE: Offsetting cash entries are assumed

Description
Current standardized account code structure (SACS) Coding
New SACS Coding

Apprenticeship Funding

COEs transfer to either Regional Occupational Centers/Programs (ROC/P) or Adult Education, depending on where the apprentice program is operated.

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 01-6350-0-0000-0000-8091
or
Cr 11-6390-0-0000-0000-8091

No longer applicable


Cr 01-6350-0-0000-0000-8311
or
Cr 11-6390-0-0000-0000-8311

Community Day School Additional Funding

(Funding based on average daily attendance (ADA) will still be transferred using Object 8091, because it is still included in the RL calculation.)

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 01-2430-0-0000-0000-8091

No longer applicable


Cr 01-2430-0-0000-0000-8311

Adult Education (Education Code 52616.21)

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 11-6390-0-0000-0000-8091

No longer applicable

Cr 11-6390-0-0000-0000-8311
  • Core Academic Program (Supplemental K–12)
  • California High School Exit Examination (CAHSEE) (Supplemental 7–12)
Cr 01-0000-0-0000-0000-8011
Cr 01-0000-0-0000-0000-8311
District:


Description
Current standardized account code structure (SACS) Coding

New SACS Coding
  • Core Academic Program (Supplemental K–12)
  • CAHSEE (Supplemental 7–12)
  • Retained/Recommended) (Supplemental 2–9)
  • Low (Standardized Testing and Reporting Program) STAR/Retention Risk (Supplemental 2–6)
Cr 01-0000-0-0000-0000-8011
Cr 01-0000-0-0000-0000-8311

Apprenticeship Funding

Districts transfer to either ROC/P or Adult Education, depending on where the apprentice program is operated.

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 01-6350-0-0000-0000-8091
or
Cr 11-6390-0-0000-0000-8091

No longer applicable


Cr 01-6350-0-0000-0000-8311
or
Cr 11-6390-0-0000-0000-8311

Community Day School Additional Funding

(Funding based on ADA will still be transferred using Object 8091, because it is still included in the RL calculation.)

Cr 01-0000-0-0000-0000-8011
Dr 01-0000-0-0000-0000-8091

Cr 01-2430-0-0000-0000-8091

No longer applicable


Cr 01-2430-0-0000-0000-8311
Adult Education
Cr 11-6390-0-0000-0000-8011
Cr 11-6390-0-0000-0000-8311
Transfers to Charter Schools in Lieu of Property Taxes


Description
Current standardized account code structure (SACS) Coding
New SACS Coding
The sponsoring local educational agency (LEA) records its property tax receipts at gross.
Cr 01-0000-0-0000-0000-8041
No change
The sponsoring LEA transfers in lieu of property taxes to the charter school.
Dr 01-0000-0-0000-0000-7280
Dr 01-0000-0-0000-0000-8096
The charter school receives in lieu of property taxes from the sponsoring LEA.
Cr 09-0000-0-0000-0000-8780
Cr 09-0000-0-0000-0000-8096
Last Reviewed: Monday, April 20, 2015

Share this Page

Recently Posted in Accounting

  • Interest Earned on Federal Funds Ltr (01-Feb-2016) (added 01-Feb-2016)
    The California Department of Education (CDE) letter dated February 1, 2016 reminding local educational agency (LEA) fiscal officials of the federal administrative requirements for remitting interest earned on advances of federal program funds.
  • District-Funded Students in COE Programs (added 29-Dec-2015)
    The following is guidance regarding accounting for district payments to county offices of education (COEs) for district-funded students in county-operated programs.
  • Annual Adjustment to Bid Threshold for Contracts (added 23-Dec-2015)
    Letter dated December 18, 2015, detailing the 2016 annual adjustment to bid threshold for contracts awarded by school districts.
  • Liability Limit for Willful Pupil Misconduct (added 23-Dec-2015)
    Letter dated December 18, 2015, to County and District Superintendents, Chief Business Officials, and Charter School Administrators with the Willful Pupil Misconduct Liability Limits.
  • Master List of SACS Resource Codes (PDF) (added 21-Dec-2015)
    Downloadable spreadsheet containing the history of all resource codes.