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Accounting

Information and guidance for local educational agencies (LEAs) to use in accounting and financial reporting.
Correspondence
Advisories, bulletins, and letters related primarily to local educational agency accounting and reporting issues.
Definitions, Instructions, & Procedures
Guidance from the California School Accounting Manual (CSAM) for accounting and financial reporting by local educational agencies.
Government Accounting Standards
Governmental Accounting Standards Board (GASB) statements: Guidance, implementation issues for LEAs, and links to related information, for selected statements.
Indirect Cost Rates (ICR)
Lists of department-approved rates for local educational agencies, frequently asked questions (FAQs), and letters.
Standardized Account Code Structure (SACS)
Guidance for local educational agencies in using SACS, a statewide, uniform financial reporting format; includes SACS query, valid combination tables, and other facts.
Recently Posted in Accounting
  • Accounting for ESSER Funds (added 03-Aug-2020)
    This guidance was sent via email on July 9, 2020 to the Standardized Account Code Structure (SACS) Forum, ESSCO, and COFS email distribution lists regarding accounting for the Elementary and Secondary School Emergency Relief (ESSER) funds.
  • SACS Forum Meeting Minutes, February 2020 (added 08-Jul-2020)
    Standardized Account Code Structure (SACS) February 24, 2020 meeting minutes.