What's New: 2025–26 Budget Reporting

SACS Web System What's New
2025–26 Budget Reporting Period

Listed below is a summary of changes made to the 2025–26 budget reporting components of the Standardized Account Code Structure (SACS) Web financial reporting system. For additional information on each of the forms and reports, refer to the relevant sections of the SACS Web System User Guide.

Revised Fund Forms

• Form 01, 09, 11, 14, and 62—Local Control Funding Formula (LCFF) Sources Section
  • Revised the Object 8099 line titled “LCFF/Revenue Limit Transfers - Prior Years" to "LCFF Transfers - Prior Years".
• Form 01, 09, and 62—Federal Revenue Section
  • Revised the Object 8290 line titled “Other NCLB/Every Student Succeeds Act” to “Other Every Student Succeeds Act”.
• Form 01, 09, 12, and 62—Other State Revenue Section
• Added a new line “Arts and Music in Schools (Prop 28)”, Resource 6770, Object Code 8590.
• Added a new line “Expanded Learning Opportunities Program (ELO-P)” Resource 2600, Object Code 8590.
• Form 01—Other State Revenue Section
  • Removed the obsolete line “ROC/P Entitlement – Prior Years”, Resource 6360, Object 8319; and moved the resource to the All Other State Apportionments - Prior Years, All Other, Object 8319 line.

Revised Supplemental Forms

• Form CASH—Cashflow Worksheet
  • Receipts Section: Revised the line titled “LCFF/Revenue Limit Sources” to “LCFF Sources”.
• Form CEA/CEB—Current Expense Formula/Minimum Classroom Compensation
  Part I, Current Expense Formula; and
  Part II, Minimum Classroom Compensation
  • Removed the following resource code from the reductions in Column 4a and Line 13a: Resource 6225, Emergency Repair Program, Williams Case.
• Form ESMOE—Every Student Succeeds Act Maintenance of Effort (MOE)
  • Added Objects 6700 and 6920 to the list of exclusions in Section 1, Line C2.
  • Added internal form check to Section I Line E that states “Total expenditures subject to MOE cannot be negative” if the amount calculated is negative.
• Form L—Lottery Report
  • Added a new line in Section A (Amount Available For This Fiscal Year) titled “Proceeds from SBITAs”, Object code 8974, to allow local educational agencies (LEAs) to use lottery funds for Subscription-Based Information Technology Arrangements (SBITAs).
• Form MYP—Multiyear Projections
  • Adjusted the dollar amounts used in the Unrestricted/Restricted worksheet, Reserve Standard Percentage Level (Line F3d for county offices of education [COEs] only) and Reserve Standard – By Amount (Line F3f for COEs and districts, and Line F7 for joint powers agencies [JPAs]), based on the cost-of-living adjustment (COLA) made to the Criteria and Standards Review form.
  • Updated title to remove “Revenue Limit Sources” from the LCFF title description (Line A1) in the Unrestricted, Restricted, and Unrestricted/Restricted worksheets.

Revised Criteria and Standards

• Form 01CS—Criteria and Standards Review
  • COE – Budget – Criterion 7 – Fund and Cash Balances
    • Adjusted fund balance levels for COEs, based on prior year's statutory COLA.
  • COE/District/JPA – Budget – Criterion 8/10 – Reserves
    • Adjusted reserve levels for all LEAs types, based on prior year's statutory COLA.