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SACS Readme File 2008–09

This is a readme file for the 2008–09 Standardized Account Code Structure (SACS) Unaudited Actual Financial Data.

In fiscal year 2008-09, 1,527 local educational agencies (LEAs) (1,016 districts, 453 charter schools, and 58 county offices of education) in California submitted their financial data using the standardized account code structure.

The self-extracting zipped file sacs0809.exe contains two files: this readme file and a Microsoft Access database, sacs0809.mdb. When executed, the files are extracted onto your PC into the default subdirectory C:\0809SACS\Data. (You can change the extract directory.)

For more information related to the Standardized Account Code Structure (SACS) financial reporting software, visit the SACS Web site.

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 three tables for Charter School information: CharterFilingSACS, CharterFilingAlternativeForm, and CharterNotFiling.

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

Text

2

County Code

Dcode

Text

5

District Code

SchoolCode

Text

7

School Code

Fiscalyear

Text

4

Fiscal Year

Period

Text

4

Report Period Identifier (‘A’) = Unaudited Actual

Colcode

Text

4

Column Code Identifier ('BA') = Unaudited Actual

Account

Text

19

SACS Account Code

Fund

Text

2

SACS Fund Code

Resource

Text

4

SACS Resource Code

Projectyear

Text

1

Project Year (for federally funded projects)

Goal

Text

4

SACS Goal

Function

Text

4

SACS Function

Object

Text

4

SACS Object Code

Value

Number

Double

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

Text

2

County Code

Dcode

Text

5

District Code

Fiscalyear

Text

4

Fiscal Year

Period Text 4 Report Period Identifier ('A') = Unaudited Actual
Colcode Text 4 Column Code Identifier ('BA') = Unaudited Actual

Account

Text

19

SACS Account Code

Fund

Text

2

SACS Fund Code

Resource

Text

4

SACS Resource Code

Projectyear

Text

1

Project Year (for federally funded projects)

Goal

Text

4

SACS Goal

Function

Text

4

SACS Function

Object

Text

4

SACS Object Code

Value

Number

Double

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 2008-09.

Field Name Data Type Width Description

Ccode

Text

2

County Code

Dcode

Text

5

District Code

Dname

Text

75

District Name

Dtype

Text

15

District Type

RegularADA

Number

Double

Regular Average Daily Attendance

SpecialEdADA

Number

Double

Special Education Average Daily Attendance


Fund

SACS Funds included in the UserGL data.

Field Data Type Width Description

Code

Text

4

Fund Code ID

Title

Text

250

Fund Description


Resource

SACS Resource codes included in the UserGL data.

Field Data Type Width Description

Code

Text

4

Resource Code ID

Title

Text

250

Resource Description


Goal

SACS Goal codes included in the UserGL data.

Field Data Type Width Description

Code

Text

4

Goal Code ID

Title

Text

250

Goal Description


Function

SACS Function codes included in the UserGL data.

Field Data Type Width Description

Code

Text

4

Function Code ID

Title

Text

250

Function Description


Object

SACS Object codes included in the UserGL data.

Field Data Type Width Description

Code

Text

4

Object Code ID

Title

Text

250

Object Description


Charter Schools Filing in SACS (453 rows)

The CharterFilingSACS table contains information about the Charter Schools who filed in the SACS software in 2008-09.

Field Name Data Type Width Description

Ccode

Text

2

County Code

Dcode

Text

5

District Code

SchoolID

Text

7

School Code

CharterNumber

Text

10

Charter Number

CharterName

Text

100

Charter Name

ReportLevel

Text

30

Report Level

FundUsed

Text

30

Fund Used

Report Level: County Office of Education (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 (290 rows)

The CharterFilingAlternativeForm table contains information about the Charter Schools who filed in the Charter Schools Alternative Form in 2008-09.

Field Name Data Type Width Description

Ccode

Text

2

County Code

Dcode

Text

5

District Code

SchoolID

Text

7

School Code

CharterNumber

Text

10

Charter Number

CharterName

Text

100

Charter Name

ReportLevel

Text

30

Report Level

FundUsed

Text

30

Fund Used


Charter Schools Not Filing (27 rows)

The CharterNotFiling table contains information about the Charter Schools who did not file unaudited actual financial data in 2008-09.

Field Name Data Type Width Description

Ccode

Text

2

County Code

Dcode

Text

5

District Code

SchoolID

Text

7

School Code

CharterNumber

Text

10

Charter Number

CharterName

Text

100

Charter Name


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: Wednesday, August 14, 2019