Skip to main content
California Department of Education Logo

Allowable Combinations

Tables of allowable combinations for state reporting purposes.

The following seven tables define the valid account code combination checks performed in the Standardized Account Code Structure (SACS) financial reporting software. When changes to valid combinations are made, new text files for updating the SACS software are posted on our Web site in a self-extracting zip file named vtables.exe (see link below to validation tables). The vtables.exe file contains 14 files: 12 .txt files, and two .docx files. Included in the .txt files are official descriptions of each fund, resource, etc. The .docx files are Microsoft Word documents that contain a summarized list of the code combinations affected by this table update and explain the validation table changes in detail.

The most current vtables.exe self-extracting file can be downloaded from here:

Validation Table Files (EXE; Revised 28-Jul-2020)

or more detailed instructions are available on downloading the vtables.exe file and updating your SACS software tables.

Account code combinations checked in the validation tables include:

Valid Account Code Combination Checks
Table Code Combinations Checked
Fund X Resource All funds and all resources
Fund X Goal All funds and all goals
Fund X Function All funds and all functions
Fund X Object All funds and all objects
Function X Object All functions with expenditure objects 1000–7999
Resource X Object All resources with revenue and balance sheet account objects 8000–9999
Goal X Function* All goals with expenditure objects 1000–7999 in functions 1000s, 4000s, 5000s, and 7200–7700, except 7210

* The Goal X Function table works slightly differently than the other tables. In addition to the valid combinations identified in the table, all functions not included in the table (0000, 2000s, 3000s, 6000s, 8000s, and 9000s) will pass the check.

The structure for these files is shown below. Although the fund code is only two characters, all of the tables have the same file structure. To compensate for this, the two-digit fund field is left justified and followed by two blanks.

Validation Tables File Structure
Field Name Type Width Description Format
Code1 Character 4 First code of combination (XXXX)
Code2 Character 4 Second code of combination (XXXX)
DDISTSTART Character 4 Start year for districts (YYYY)
DDISTEND Character 4 End year for districts (YYYY)
DCNTYSTART Character 4 Start year for counties (YYYY)
DCNTYEND Character 4 End year for counties (YYYY)
DJPASTART Character 4 Start year for Joint Powers Agreement/Agency (JPA) (YYYY)
DJPAEND Character 4 End year for JPAs (YYYY)
DLASTMOD Date 8 Date of last modification (YYYYMMDD)

The start and end dates for valid combinations are given in fiscal year (FY). For state purposes, the FY is expressed as the first year of the fiscal year. For example, 2019 represents the fiscal year 2019–20; 2020 represents the fiscal year 2020–21.

Code combinations flagged with a start of 2019 are considered valid from July 1, 2019, onward. A code combination flagged with an end date of 2019 means that the combination is not valid after June 30, 2020; that is, not valid for FY 2020.

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Tuesday, July 28, 2020
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.