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SACS Readme File 2009–10

This is a readme file for the 2009–10 Standardized Account Code Structure (SACS) Unaudited Actual Financial Data.

For fiscal year 2009–10, 1,566 local educational agencies (LEAs) (1,012 districts, 496 charter schools, and 58 county offices of education) in California submitted their year‑end unaudited actual (UA) financial data using the standardized account code structure (SACS).

The self-extracting zipped file sacs0910.exe contains two files: this readme file and a Microsoft Access database, sacs0910.mdb. When executed, the files are extracted onto your PC into the default subdirectory C:\0910SACS\Data. (You can change the extract directory.)

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

Notes:

  • A single integrated table for Charter School information, titled Charters, replaces the three formerly separate tables of charter school information. Charter schools’ Regular Education average daily attendance (ADA) and Special Education ADA are included in this table.
  • The Regular Education ADA and Special Education ADA in the LEAs table located within the SACS database do not include ADA for charter schools that filed UA data in their authorizing agency’s General Fund (Fund 01).
  • The county and state totals are located in a separate table: UserGL_Totals.

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 that filed in SACS for fiscal year 2009–10.

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 Education Average Daily Attendance

SpecialEdADA

Number

Double

Special Education Average Daily Attendance


Fund

SACS Fund codes 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


Charters

The Charters table contains information about the Charter Schools that filed in SACS, that filed in the charter Alternative Form, and that did not file year-end unaudited actual financial data for fiscal year 2009–10.

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

ReportType

Text

100

Report Type

ReportLevel

Text

30

Report Level

FundUsed

Text

30

Fund Used

RegularADA

Number

Double

Regular Education Average Daily Attendance

SpecialEdADA

Number

Double

Special Education Average Daily Attendance


Charter School Reporting Record Counts
Report Type
Alternative Form SACS Total Reported Did not report

318

496

814

15

Report Level
County Office of Education (COE) District School

28

377

409

Fund Used in SACS
General Fund/County School Service Fund (Fund 01) Used Charter Schools Special Revenue Fund (Fund 09) Used Charter Schools Enterprise Fund (Fund 62) Used

98

189

209


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: Monday, August 20, 2018