SACS Readme File 2024–25
This is a readme for the 2024–25 Standardized Account Code Structure (SACS) Unaudited Actual Financial Data.For fiscal year 2024–25, 1,743 local educational agencies (LEAs) (983 districts, 702 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 sacs2425.exe contains two files: this readme file (sacs2425readme.docx) and a Microsoft Access database, sacs2425.mdb. When executed, the files are extracted onto the personal computer into the default subdirectory C:\2425SACS\Data. (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 does 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 |
| Goal | Text | 4 | SACS Goal |
| Function | Text | 4 | SACS Function |
| 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 Code |
| Fund | Text | 2 | SACS Fund Code |
| Resource | Text | 4 | SACS Resource Code |
| Projectyear | Text | 1 | Project Year |
| Goal | Text | 4 | SACS Goal |
| Function | Text | 4 | SACS Function |
| Object | Text | 4 | SACS Object Code |
| Value | Number | Decimal (18,2) | Amount |
Look-up Description Tables
LEAs
Information on county offices of education, common administration districts, joint power agencies, and elementary, high, and unified school districts that filed in SACS for fiscal year 2024–25.
| Field Name | Data Type | Width | Description |
|---|---|---|---|
| Ccode | Text | 2 | County Code |
| Dcode | Text | 5 | District Code |
| Dname | Text | 100 | District Name |
| Dtype | Text | 50 | 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 |
| Ttile | 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 using either SACS or the Charter School Alternative Form for fiscal year 2024–25.
| Field Name | Data Type | Width | Description |
|---|---|---|---|
| Ccode | Text | 2 | County Code |
| Dcode | Text | 5 | District Code |
| Schoolcode | 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 |
|---|---|---|---|
| 574 | 702 | 1276 | 5 |
Report Level
| Report Level | SACS | Alternative Form | Total |
|---|---|---|---|
| County Office of Education | 35 | 0 | 35 |
| District | 283 | 0 | 283 |
| School | 383 | 548 | 931 |
| State Board of Education | 1 | 26 | 27 |
Fund Used in SACS
| Fund Used | With Authorizer | Separately Reported | Total |
|---|---|---|---|
| General Fund/County School Service Fund (Fund 01) | 149 | 36 | 185 |
| Charter Schools Special Revenue Fund (Fund 09) | 166 | 0 | 166 |
| Charter Schools Enterprise Fund (Fund 62) | 3 | 348 | 351 |