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, February 2, 2024
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