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SACS Readme File 2016–17

This is a readme for the 2016–17 Standardized Account Code Structure (SACS) Unaudited Actual Financial Data.

For fiscal year 2016–17, 1,761 local educational agencies (LEAs) (992 districts, 711 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 sacs1617.exe contains two files: this readme file (sacs1617readme.docx) and a Microsoft Access database, sacs1617.mdb. When executed, the files are extracted onto your PC into the default subdirectory C:\1617SACS\Data. (You can change the extract directory.)

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

Notes:

  • The Charters table includes charter schools’ K–12 average daily attendance (ADA).
  • The K–12 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 string

Fund

Text

2

SACS Fund Code

Resource

Text

4

SACS Resource Code

Projectyear

Text

1

Project Year

Goal

Text

4

SACS Goal Code

Function

Text

4

SACS Function Code

Object

Text

4

SACS Object Code

Value

Number

Decimal (18,2)

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 string

Fund

Text

2

SACS Fund Code

Resource

Text

4

SACS Resource Code

Projectyear

Text

1

Project Year

Goal

Text

4

SACS Goal Code

Function

Text

4

SACS Function Code

Object

Text

4

SACS Object Code

Value

Number

Decimal (18,2)

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 2016–17.

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

K12ADA

Number

Double

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 School Alternative Form (sometimes referred to as the “Charter Alt Form”), and that did not file year-end unaudited actual financial data for fiscal year 2016–17.

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

K12ADA

Number

Double

Average Daily Attendance


Charter School Reporting Record Counts
Report Type
Alternative Form SACS Total Reported Did not report
533
711
1,244
11

Report Level
Report Level SACS Alternative Form Total
County Office of Education (COE)
41
0
41
District
536
0
536
School
133
511
644
State Board
1
22
23

Fund Used in SACS
Fund Used With Authorizer Seperately Reported Total
General Fund/County School Service Fund (Fund 01)
160
30
190
Charter Schools Special Revenue Fund (Fund 09)
190
0
190
Charter Schools Enterprise Fund (Fund 62)
227
104
331

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: Thursday, February 22, 2018