What's New: 2025–26 Unaudited Actuals Reporting

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

Listed below is a summary of changes made to the 2025–26 Unaudited Actuals 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—Expenditures by Object tab
  Other Local Revenue: Transfers of Apportionments
  • Removed the obsolete ROC/P Transfers Section:
    • Removed Resource 6360, Object 8791 line and moved the resource to the All Other, Object 8791 line.
    • Removed Resource 6360, Object 8792 line and moved the resource to the All Other, Object 8792 line.
    • Removed Resource 6360, Object 8793 line and moved the resource to the All Other, Object 8793 line.
• Form 01—Expenditures by Object tab
  Other Outgo (excluding Transfers of Indirect Costs)
  • Removed the obsolete ROC/P Transfers of Apportionments section and moved the following resource, object combinations to the All Other, Object 7221–7223 line:
    • Resource 6360, Object 7221 line
    • Resource 6360, Object 7222 line
    • Resource 6360, Object 7223 line
• Form 01, 09, and 62—Expenditures by Object tab
  Federal Revenue Section: Other Every Student Succeeds Act
  • Removed Resource 3180 and moved the resource to the All Other Federal Revenue, All Other, Object 8290 line.
  • Removed Resource 4128 and moved the resource to the All Other Federal Revenue, All Other, Object 8290 line.
• Form 01, 09, 62, and 67—Expenditures/Expenses by Object tab
  • In the category “Services and Other Operating Expenditures/Expenses,” the Insurance object code range has been updated from 5400–5450 to 5400–5499.
  • In the category “Services and Other Operating Expenditures/Expenses,” the Professional/Consulting Services and Operating Expenditures object code has been revised from 5800 to the object code range 5800–5899.

Revised Supplemental Forms

Form CEA—Current Expense Formula/Minimum Classroom Compensation
Part I, Current Expense Formula; and
Part II, Minimum Classroom Compensation

• Removed the following resource codes from the reductions in Column 4a and Line 13a:
• Resource 6512, Special Ed: Mental Health Services
• Resource 7121, Distance Learning California Advanced Services Fund

Form GANN—Appropriations Limit Calculations

• Updated inflation adjustments on Line D2 for District and lines D2 and D6 for COE.

Form PCR—Program Cost Report

• Removed detail lines and all extractions for invalid Goal 4610, Adult Independent Study Centers.

Form PCRAF—Program Cost Report Schedule of Allocation Factors

• Removed detail line and all extractions for invalid Goal 4610, Adult Independent Study Centers.

Revised Technical Review Checks

PCR-ALLOC-NO-DIRECT

• Modified to no longer check for invalid Goal 4610, Adult Independent Study Centers.

Revised Reports

Report DTERM, Determination of Major Funds – Interfund transfers must be included in the enterprise funds’ revenue and expense amounts when determining major funds, in accordance with the implementation of Governmental Accounting Standards Board (GASB) Statement 103, Financial Reporting Model Improvements, effective in fiscal year 2025–26.

• Enterprise Funds section
  Revenues
  • Data extraction criteria for revenues
    • Before: Object 8000 through Object 8799
    • After: Object 8000 through Object 8799 plus Object 8900 through Object 8929
  • The revenue column heading is revised as “Revenues Object Codes 8000–8799, 8900–8929”.
  Expenses
  • Data extraction criteria for expenses
    • Before: Object 1000 through Object 7399
    • After: Object 1000 through Object 7399 plus Object 7600 through Object 7629
    • The expense column heading is revised as “Expenses Object Codes 1000–7399, 7600–7629".

Reports SEMA/SEMB––Special Education Maintenance of Effort (SEMOE)

SEMA/SEMB - LEA MOE Calc Tab

• Deleted text “sections 3.A.1,3.A.2,3.B.1, and 3.B.2” and replaced with “section 3. Test 1,Test 2,Test 3, and Test 4”