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SACS Readme File 2003–04

This is a readme file for the 2003–04 Standardized Account Code Structure (SACS) Unaudited Actual Financial Data.

In fiscal year 2003–04, 1,392 local educational agencies (LEAs) (1035 districts, 299 charter schools, and 58 county offices of education) in California submitted their financial data using the standardized account code structure. This reporting structure provides richer information than the J-200/J-380 Financial Reports.

The self-extracting zipped file 2003–04SACS.EXE contains two files: this readme file and a Microsoft Access database, SACS2003_04.mdb. When executed, the files are extracted onto your PC into the default subdirectory C:\0304SACS\Data. (You can change the extract directory.)

For more information related to the SACS financial reporting software, visit the SACS Web page.

Notes:

  • We rolled the data in Fund 03 (General Fund Unrestricted) and Fund 06 (General Fund Restricted) into Fund 01 (General Fund/County School Service Fund). 
  • We have the county and state totals in a separate table (UserGL_Totals).
  • There are two tables for Charter Schools: CharterFilingSACS and CharterFilingAlternativeForm.
File Layouts for the Access database.
UserGL

General ledger information submitted by LEAs that have a SACS based accounting system.

Field Data Type Width Description

Ccode

Character

2

County Code

Dcode

Character

5

District Code

SchoolCode

Character

7

School Code

Fiscalyear

Character

4

Fiscal Year

Period

Character

4

Report Period Identifier (‘A’)

AccountCode

Character

19

SACS Account Code

Fund

Character

2

SACS Fund Code

Resource

Character

4

SACS Resource Code

Projectyear

Character

1

Project Year (for federally funded projects)

Goal

Character

4

SACS Goal

Function

Character

4

SACS Function

Object

Character

4

SACS Object Code

Value

Double

N/A

Amount

UserGL_Totals

General ledger information submitted by LEAs that have a SACS based accounting system. Totals are by counties and state. Ccode and Dcode (“999” + Ccode) identify the counties subtotals. Ccode of “99” and Dcode of “99999” identify the state totals.

Field Data Type Width Description

Ccode

Character

2

County Code

Dcode

Character

5

District Code

Fiscalyear

Character

4

Fiscal Year

Period

Character

4

Report Period Identifier

AccountCode

Character

19

SACS Account Code

Fund

Character

2

SACS Fund Code

Resource

Character

4

SACS Resource Code

Projectyear

Character

1

Project Year (for federally funded projects)

Goal

Character

4

SACS Goal

Function

Character

4

SACS Function

Object

Character

4

SACS Object Code

Value

Double

N/A

Amount


Look-up Description Tables
LEAs

Information on county offices of education, common administrative districts, joint powers agencies, and elementary, high, and unified school districts who filed in SACS in 2003–04.

Field Name Data Type Width Description

Ccode

Character

2

County Code

Dcode

Character

5

District Code

Dname

Character

45

District Name

Dtype

Character

15

District Type

RegularADA

Number

N/A

Regular Average Daily Attendance

SpecialEdADA

Number

N/A

Special Education Average Daily Attendance

ROCPADA

Number

N/A

Regional Occupation Center/Program Average Daily Attendance

AdultEdADA

Number

N/A

Adult Education Average Daily Attendance


Fund

SACS Funds included in the USERGL data.

Field Data Type Width Description

Code

Character

4

Fund Code ID

Title

Character

250

Fund Description


Resource

SACS Resource codes included in the USERGL data.

Field Data Type Width Description

Code

Character

4

Resource Code ID

Title

Character

250

Resource Description


Goal

SACS Goal codes included in the USERGL data.

Field Data Type Width Description

Code

Character

4

Goal Code ID

Title

Character

250

Goal Description


Function

SACS Function codes included in the USERGL data.

Field Data Type Width Description

Code

Character

4

Function Code ID

Title

Character

250

Function Description


Object

SACS Object codes included in the USERGL data.

Field Data Type Width Description

Code

Character

4

Object Code ID

Title

Character

250

Object Description


Charter Schools Filing in SACS  (299 rows)

The CharterFilingSACS table contains information on the Charter Schools who filed in the SACS software in 2003–04.

Field Name Data Type Width Description

Ccode

Character

2

County Code

Dcode

Character

5

District Code

SchoolID

Character

7

School Code

CharterNumber

Character

10

Charter Number

CharterName

Character

50

Charter Name

ReportLevel

Character

30

Report Level

FundUsed

Character

30

Fund Used

Report Level: COE, District, School, State Board

Fund Used: Fund 62, Charter Schools Enterprise Fund; Fund 09, Charter Schools Special Revenue Fund; and Fund 01, General Fund/County School Service Fund

Charter Schools Filing in the Alternative Form (148 rows)

The CharterFilingAlternativeForm table contains information about the Charter Schools who filed in the Charter Schools Alternative Form in 2003–04.

Field Name Data Type Width Description

Ccode

Character

2

County Code

Dcode

Character

5

District Code

SchoolID

Character

7

School Code

CharterNumber

Character

10

Charter Number

CharterName

Character

50

Charter Name

ReportLevel

Character

30

Report Level

FundUsed

Character

30

Fund Used


Charter Schools Not Filing (65 rows)

The CharterNotFiling table contains information on the Charter Schools who did not file unaudited actual financial data in 2003–04.

Field Name Data Type Width Description

Ccode

Character

2

County Code

Dcode

Character

5

District Code

SchoolID

Character

7

School Code

CharterNumber

Character

10

Charter Number

CharterName

Character

50

Charter Name

ReportLevel

Character

30

Report Level

FundUsed

Character

30

Fund Used


If you have suggestions for what information we might add that would make your analyses easier to perform, please contact the Office of Financial Accountability and Information Services by e-mail or by phone as listed below.

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Friday, August 17, 2018