SACS Readme File 2020–21

For fiscal year 2020–21, 1,760 local educational agencies (LEAs) (989 districts, 713 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 sacs2021.exe contains two files: this readme file (sacs2021readme.docx) and a Microsoft Access database, sacs2021.mdb. When executed, the files are extracted onto your PC into the default subdirectory C:\2021SACS\Data. (You can change the extract directory.)

For more information related to the SACS, visit the California Department of Education’s 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.

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.

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 2020–21.

Fund

SACS Fund codes included in the UserGL data.

Resource

SACS Resource codes included in the UserGL data.

Goal

SACS Goal codes included in the UserGL data.

Function

SACS Function codes included in the UserGL data.

Object

SACS Object codes included in the UserGL data.

Charters

The Charters table contains information about the Charter Schools that filed using either SACS or the Charter School Alternative Form (sometimes called the Charter Alt Form), as well as those that did not file year-end unaudited actual financial data for fiscal year 2020–21.

Charter School Reporting Record Counts

Report Type

Report Level

Fund Used in SACS

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 email as listed below.