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

Valid Account Code Combinations
Spreadsheet 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, 2021 Fund X Object is the spreadsheet that describes the allowable combinations of fund and object for 2021–22.

Spreadsheet of Valid Combinations (EXE; Revised 24-Sep-2021)

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Friday, September 24, 2021