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SACS Forum Meeting Minutes, May 2024

Standardized Account Code Structure (SACS) May 14, 2024 meeting minutes.

Meeting held via webinar at the California Department of Education (CDE), Sacramento

Meeting Agenda

Announcements and Information

Accounting Update

Accounting Discussion

Next Meeting

Meeting Minutes

Announcements and Information

Local Education Agency (LEA) Approved Indirect Cost Rates Posted

The 2024-25 approved indirect cost rates have been published and can be found on the CDE’s Indirect Cost Rate (ICR) web page.

2022–23 Unaudited Actuals (UA) Submissions – Observations

The CDE provided a list of accounting and reporting observations (DOCX) made during review of the 2022–23 unaudited actuals data reviews. Once again, indirect cost rate calculations were the focus of these reviews and associated observations are also noted on this list.

The document also includes several observations made during Charter School Alternative Form reviews. Note that this was the first year of the Alternative Form data collected in SACS Web System with a number of new technical review checks.

SACS Web System 2024 Budget Release

The 2024–25 Budget reporting period was released on May 3rd.

California School Accounting Manual Update (CSAM)

The CDE announced it is working on a CSAM update which is planned for publishing late 2024 – early 2025. The last CSAM update was in 2019. Some of the updates will include account code and other accounting changes associated with Governmental Accounting Standards Board (GASB) statements and resource code changes (new and obsolete).

Accounting Updates

Validation Tables

An overview was given of the latest validation table update. All new account codes and combinations were included in the SACS Web System 2024-25 Budget reporting period released May 3.

The update included the following updates:

New Resource Codes

Resource Title Effective Year
Reversing Opioid Overdoses
Child Nutrition: Commercial Dishwasher Grant


New Combination

Fund Resource Effective Year
Child Development Fund (Fund 12)
6670 – Arts and Music in Schools (AMS) – Funding Guarantee and Accountability Act (Proposition 28)


Change of Accounting

Resource Title Change
CA Community Schools Partnership Act – Technical Assistance Center Contacts
Now subject to unearned revenue


Programs Ending

Resource Title Effective Year
NCLB: Title I, School Improvement Grant
Governor’s Emergency Education Relief Fund: Learning Loss Mitigation
Project School Emergency Response to Violence (SERV)
Immediate Aid to Restart School Operations (Restart)


The validation tables will continue to be posted on CDE’s SACS Valid Codes and Combinations - Standardized Account Code Structure (SACS) (CA Dept of Education) web page for those LEAs who continue to use the tables in their local accounting systems.

Every Student Succeeds Act (ESSA) Per-Pupil Expenditure (PPE) Reporting Update

The 2022–23 report has been finalized and data is currently being prepared for inclusion in the Local Agency Report Card (LARC).

Common issues identified in the 2022–23 reporting were discussed. It was noted that LEA level expenditures need to include school expenditures in their calculations. Discrepancies in the LEA level expenditures were the most common reason for LEAs having their submittal returned this year.

Other common issues included LEAs failing to list any excluded expenditures (LEAs are expected to have some excluded expenditures each year) and the failure of LEAs to certify after entering their data.

LEAs will receive 2023–24 reporting instructions in November 2024. LEAs are encouraged to wait until after the annual webinar, typically scheduled in January, to complete their report.

For related questions, please contact, which is monitored year-round.

School Level Finance Survey (SLFS)

The CDE shared the new School Level Finance Survey (SLFS) Reporting web page. The webpage includes:

  • SLFS information presented at prior SACS Forums
  • 14-minute video explaining the new requirement
  • Copy of the CDE notification about this new requirement
  • Frequently asked questions which include questions received as early May 2024

The CDE has been working with its developers to modify the existing ESSA-PPE reporting application to capture SLFS data. Once the modifications have been completed, the CDE will create a video tutorial to familiarize users with the application.

The collection window of December 2024 to March 2025 will collect FY 2023–24 financial data. LEAs will need to provide the total current expenditures (both school-level and central) for NCES Function 1000 (Instruction) for each of its schools. Crosswalks have been created and are available at the SLFS webpage to assist LEA’s in converting NCES Functions to SACS Functions. For example, to calculate NCES Function 1000, an LEA will need to obtain the sum of SACS Function codes 1000, 1110, 1120, 1130, and 1190 for total current expenditures at the school level and the share of central expenditures.

For SLFS related questions, please contact

Child Care and Development Programs Transferred to Department of Social Services (DSS) Reminder

CDE reminded LEAs they may continue to use existing SACS resource codes previously established for the child care and development programs that are now administered by DSS. As a reminder, CDE will not update the SACS Query for new funding administered by DSS. Any new Program Cost Account codes (PCAs) administered by DSS for existing programs will not be added to the SACS Query. LEAs will need to search by resource code or title name to confirm that there is an existing resource code. Generally, CDE only assigns resource codes for programs that are administered by CDE.

For new DSS administered child care and development programs, CDE established the following locally defined resource code ranges for LEAs to further track the funding in their local systems:

  • Federally funded resource range 5160–5199: Must roll up to Resource 5160 when reporting data to CDE
  • State funded resource range 6160–6199: Must roll up to Resource 6160 when reporting data to CDE

For additional information on DSS administered child care and development programs, please refer to DSS webpage: External link opens in new window or tab..

Accounting Discussion

Proposition (Prop) 28: Arts and Music in Schools (AMS) Discussion

Background: Proposition 28 has several reporting requirements, both at the school site and local education agency (LEA) level. One of the reporting requirements at the LEA level is the Expenditure Report. The Expenditure Report requires LEAs to report to the CDE the amount of unexpended funds by October 1 after the three-year expenditure spending period concludes, or 60 days after ceasing operation (charter schools only). The CDE suggested two options to demonstrate compliance: 1) using locally defined SACS Resource Codes to differentiate expenditures by allocation fiscal year, and 2) using a locally defined SACS Function or Goal Code to identify all arts education program expenditures regardless of funding source.

CDE asked for feedback from LEAs on how they are differentiating expenditures by allocation fiscal year.

Many of the participants expressed that they are using Project Year to distinguish between the allocation years. Participants provided examples on how to use Project Year to record expenditures. Some mentioned that it may be challenging when districts within the same county may be using the Project Year field inconsistently from each other.

A few LEAs requested for a locally defined resource code range (e.g. 6771, 6772, and 6773). Participants discussed that using the locally defined resource codes would cause an additional burden to set up the accounts each year and train staff on how to properly code expenses each year.

A comment was made to use the First in, First Out method as this streamlines the expenditure reporting process throughout the year. Another comment was made that for a small LEA they can use a spreadsheet program such as Excel to track expenditures and roll up information to Resource Code 6770.

Comments were made that some LEAs are using locally defined goal and function codes to track expenditures by allocation year.

NOTE: CDE reviewed LEA feedback and concluded it will not be opening additional resource codes to capture future year allocations for Proposition 28. CDE suggests LEAs utilize their local accounting systems and tools to differentiate expenditures for audit purposes. The CDE would like to remind LEAs of the previously suggested guidance of using locally defined Goal and Function codes. Additionally, for LEAs that are using Project Year, CDE recommends review of CSAM Procedure 315.

Next Meeting

The next SACS Forum is tentatively scheduled for Tuesday, November 5, 2024. CDE is planning on offering the forum via webinar only.

To receive email notification of future meetings, meeting handouts, and notice when meeting minutes and recordings are posted to the web, please send a blank message to to subscribe to the sacs-forum mailing list.

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Last Reviewed: Tuesday, June 18, 2024
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