SACS Data Viewer

SACS Data Viewer Access | Reporting Process | Using SACS Data Viewer Files | Consolidated Data | Fund Forms | Supplemental Forms and Reports | Charter School Financial Reports | Missing Data

Local educational agencies (LEAs) in California spend approximately a hundred billion dollars to provide a high-quality education for almost six million students. To record and account for these expenditures, the LEAs utilize the standardized account code structure (SACS) and prepare financial reports for adoption by the LEAs’ governing boards and review by oversight entities. LEAs use the SACS Web Financial Reporting System (SACS Web System) to prepare and review financial reports.

SACS Data Viewer Access

Once the LEAs’ reports are finalized in the SACS Web System, the reports are published to the SACS Data Viewer site where interested parties may obtain copies of the reports for fiscal year 2022–23 and after. Finalized reports are those reports that have been approved by the LEA’s governing board and reviewed by the oversight entity.

SACS Data Viewer Application

Users are encouraged to review the following information and available resources prior to using the SACS Data Viewer to facilitate understanding of information contained in the reports and effective use of the data provided. The resources are grouped as follows:

• Overview of the Reporting Process provides an overview of the preparation and approval of financial reports.
• Using SACS Data Viewer Files provides helpful tips for users accessing information from the SACS Data Viewer. Beginning with the Fiscal Year and Reporting Period section, detailed information is provided for users, by topic in order of appearance on the SACS Data Viewer page, to help navigate the website.
• Fund Forms and Supplemental Forms provide general information on various files available through SACS Data Viewer, followed by information specific to charter schools and possible missing data scenarios.

Overview of the Reporting Process

The process to report data in the California Department of Education (CDE) SACS Web System begins with the LEA recording its financial transactions in their local financial system. The LEA transfers the information from their financial system to the CDE SACS Web System and enters other information manually. The LEA reviews the data for accuracy and completeness according to the technical review specifications established by the CDE. Financial reports are submitted to the LEA’s governing board, and then to the LEA's reviewing/oversight agency.

Since budget development is an interactive and complex process, an LEA may have multiple draft dataset versions. However, only one is selected as a final version to be approved by the LEA’s governing board, submitted to the oversight entity for review and approval, and, eventually published in SACS Data Viewer.

California Education Code (EC) prescribes specific oversight duties for the reviewing agencies, such as approval of budgets (or conditional approval, or disapproval) and concurrence with interim report certifications as either positive, qualified or negative. The reviewing agency's process of resolving exceptions varies by agency, but the process generally involves an interactive dialogue between the LEA and the reviewing agency. The following entities perform review and oversight functions:

• The CDE is the reviewing and oversight entity for the 58 county offices of education (COEs) and the seven school districts in single-district counties (Alpine, Amador, Del Norte, Mariposa, Plumas, San Francisco, and Sierra);
• Each COE serves as the reviewing and oversight entity for all school districts and Joint Powers Agencies in the county, plus the charter schools authorized by the COE or authorized by the State Board of Education (SBE) with oversight authority delegated to the COE;
• Each school district serves as the reviewing and oversight entity for charter schools authorized by the district, plus the charter schools authorized by the SBE with oversight authority delegated to the district; and
• The SBE serves as the reviewing and oversight entity for charter schools authorized by the SBE.

The specific process and due dates for preparation and review of financial reports is outlined in the Financial Reporting and Fiscal Oversight Calendars.

Using SACS Data Viewer Files

Forms and reports stored in SACS Data Viewer can assist interested parties in various ways.

• The forms that comprise the LEA’s dataset can provide information on the overall financial position of the LEA, including current and projected revenues, expenditures and fund balances. To facilitate review of the LEA’s financial position, a user may start with Fund 01, Form MYP, and criteria and standards review, and continue with other documents. This data is best viewed in the PDF format. Additionally, each LEA’s website may provide information on the activities and priorities that form the LEA’s budget.
• Current year budget status information is available at the Fiscal Status web page to supplement the review of budget and interim reports available in SACS Data Viewer.
• CDE’s publication of the Annual Financial Data will continue. SACS Data Viewer provides the same unaudited actual data in a different format. The two resources may be used together for research and analysis.
• Data extract files provide fiscal data in a consistent format to allow research and analysis of data across LEAs, or across time periods. Data extract files are available for a specific LEA or as a consolidated file with data for multiple LEAs as explained in the Consolidated Data below.

Fiscal Year and Reporting Period

The fiscal year for California LEAs begins on July 1 and ends on June 30 of the next calendar year. For example, fiscal year 2023–24 refers to the time period of July 1, 2023, through June 30, 2024. California’s fiscal year is different than the federal fiscal year which begins on October 1 and ends on September 30 of the next calendar year.

LEAs report financial data for the same fiscal year (July 1 – June 30) at multiple points in time based on designated reporting periods, as shown in the table below; each subsequent period after the initial budget adoption reflects adjustments as revenues and expenditures change from estimated (budgeted) to actual during the fiscal year.

Reporting Period Details and Estimated Availability in SACS Data Viewer

Under certain circumstances, some LEAs may be required to prepare an additional report, known as Third Interim or End of Year Projections, covering the reporting period from July 1 through April 30. These reports are not published in SACS Data Viewer. Any requests for Third Interim reports, if applicable to a particular LEA, should be referred to the individual LEA or the COE with jurisdiction over the LEA’s county.

Although the above calendar applies to all LEAs, some charter schools do not use SACS forms. Therefore, their budget or interim period reports are not available in SACS Data Viewer. Their UAs are available in SACS Data Viewer in a report known as Charter School Unaudited Actuals Financial Report—Alternative Form.

CDE publishes all available datasets based on the schedule listed above. Once publishing is completed, CDE notifies all LEA users in SACS Web System that datasets for an applicable reporting period have been published. If datasets for an LEA appear to be missing from SACS Data Viewer, see Missing Data below for some possible reasons.

Entity Type and Entity Name

The following public educational agencies use the SACS Web System for reporting financial information:

• county offices of education, also known as COEs;
• school districts;
• joint powers agencies, also known as JPAs; and,
• charter schools.

All of the above are referred to as LEAs for purposes of SACS, SACS Web System, and SACS Data Viewer. The California School Directory provides information on each of the LEAs and its schools.

Entity Names are listed in alphabetical order. Users may type in all or a portion of the name in the Entity Name field to see matching records available.

In addition to financial data for individual LEAs, SACS Data Viewer provides consolidated files for each of the 58 counties, plus charter schools under the oversight of the State Board of Education, and all LEAs in the state. For detailed information, see Consolidated Data below.

Available Records

If there is an eligible dataset in the SACS Web System at the time statewide data are published for a specific fiscal year and reporting period, the SACS Data Viewer will generate a table of multiple files under the heading Available Records that contain LEA-specific data. Financial reports for a given LEA and a given reporting period consist of multiple components, available in multiple formats.

Form Name

LEA financial data are presented in a series of forms, comprised of Fund Forms and Supplemental Forms. Form Name column lists each form name, with exception of Data Extract (Excel File) and Single Export (Dat File) because these file formats contain data from multiple forms. Some forms are made of multiple files, thus, such form names appear multiple times in Form Name column in Available Records table.

File Name

All file names contain the following:

• CDS Code – The 14-digit CDS code is the official, unique identification of a school within California. The first two digits identify the county, the next five digits identify the LEA, and the last seven digits identify the school. For additional information refer to the County-District-School Administration web page.
• Reporting Period – The reporting period refers to either budget, first interim, second interim or UA, as detailed in the Fiscal Year and Reporting Period section above.
• Fiscal Year – The fiscal year refers to the California fiscal year, which coincides with a school year.
• Dataset Number – The unique number identifies the entire financial dataset for a given reporting period. This number is used for all the files, fund forms and supplemental forms that make up the financial dataset.
• Form – The abbreviated name of a fund form or supplemental form. In most cases, the format of the forms differ between budget and UA reporting period and the interim reporting periods. The system adds an “I” at the end of the form abbreviation to indicate interim reporting period.
• Additional details for Fund Forms and Supplemental Forms as shown in the sections below.

Type

SACS Data Viewer allows users to access the same information in multiple formats, which are displayed in the Type column.

Data Extract (Excel File)

Data Extract (Excel File) produces a Microsoft Excel file with six tabs containing the LEA’s general ledger data and supplemental forms data.

• UserElement provides all the data that was entered in the supplemental forms and reports by the LEA in the SACS Web System.
• UserGL provides general ledger data using SACS account string shown in the Account column. For additional information on the SACS account code structure, see the California School Accounting Manual (CSAM) available on the Definitions, Instructions, & Procedures web page. See Fund Forms below for additional information on the periods captured in each reporting period.
• TRCLog provides status on all technical review checks (TRC) applied to the dataset. The TRCs check the LEA data against state-defined specifications and ensure that entries exist, agree, and are consistent across all funds and forms. Additional information is available in the SACS Web System User Guide on the Financial Reporting web page.
• TRCExplanation provides a list of non-fatal TRCs that were flagged for a completed dataset and required an explanation by the LEA. Non-fatal TRCs provide a warning to the user to verify data; if user verified that data is correct, prior to proceeding with the submission, a user must enter an explanation into the system as the data varies from what is expected. If the data is incorrect, the user has the option to correct it. In contrast, fatal TRCs require the user to correct the data and clear the TRC before proceeding with a data submission.
• Entities tab lists all LEAs in the SACS Web System and their corresponding CDS codes.
• Legend tab provides a description for each column heading and explains acronyms and flags used in the data file.

Form (PDF)

These documents represent fund forms and supplemental forms and reports, in a format similar to LEA board approved financial statements. See Fund Forms and Supplemental Forms below for additional information.

Single Export (Dat File)

Single Export (Dat File) produces a data file that can be imported into the SACS Web System, or an applicable local database. File specifications and information are available in the SACS Web System User Guide, Attachment B, on the Financial Reporting web page.

Published Date

Published Date refers to the date that the LEA marked the dataset as complete, including oversight review which made it available for publishing to the SACS Data Viewer site. The actual posting to the site is done in accordance with published timelines in Fiscal Year and Reporting Period section above.

Downloads

The download button saves the file to the user’s device for the Single Export (Dat File) and Data Extract (Excel File) types. For the Form (PDF) type, the download button will open a new browser window for the user to Save or Print the selected form.

The Download All button, which is available above the Downloads column, saves all files listed in the Available Records table to one zipped folder on the user’s device.

Consolidated Data

The table below lists the LEAs that are included in consolidated data files based on the entity type selected.

Once the user selects Apply filters, if the data is available, the SACS Data Viewer will consolidate the data files available for download into two data zip files: the Single Export (Dat File) and the Data Extract (Excel File).

All available records for the Entity Type selected in the Data Extract (Excel File)

The downloadable zipped file for Data Extract (Excel File) contains six files that consolidate the LEAs’ general ledger data and supplemental forms data for the Entity Type selected.

• UserElements.csv provides all the data that was entered into the forms by the LEAs in SACS Web System for the Entity Type selected.
• UserGLs.csv provides general ledger data using SACS account string shown in the Account column for the Entity Type selected. For additional information on the SACS account code structure, see the CSAM available on the Definitions, Instructions, & Procedures web page. See Fund Forms below for additional information on the periods captured in each reporting period.
• TRCLogs.csv provides status on all technical review checks (TRC) applied to the datasets in the SACS Web System at the time of preparation and submittal of the financial reports by the LEAs in the Entity Type selected. The TRCs check the LEA data against state-defined specifications and ensure that entries exist, agree, and are consistent across all funds and forms. Additional information is available in the SACS Web System User Guide on the Financial Reporting web page.
• TRCExplanations.csv provides a list of non-fatal TRCs that were flagged for a completed dataset and required an explanation by the LEAs for the Entity Type Selected.
• Entities.csv lists all LEAs in the SACS Web System and their corresponding CDS codes.
• Legend.xlsx file provides a description for each column heading and explains acronyms and flags used in the data files.

The UserGLs.csv and UserElements.csv files could be too large to fully import into most spreadsheet programs. Users can import the data extract file into a database application because of the high record count.

All available records for the Entity Type selected in the Single Export (Dat File)

The downloadable zipped file for Single Export (Dat File) contains all of the data files available for the Entity Type selected. The data files can be imported into SACS Web System, or an applicable local database. File specifications and information are available in the SACS Web System User Guide, Attachment B, on the Financial Reporting web page.

Fund Forms

Fund forms are used by the LEAs to record activities in the various funds. A fund is a fiscal and accounting entity with a self-balancing set of accounts recording financial resources and liabilities. Every LEA has Fund 01, also known as general fund (except certain charter schools reporting separately from authorizer using Fund 62), plus a number of additional funds established pursuant to the CSAM.

Fund forms provide information separately for unrestricted and restricted funds, and in a combined format. Unrestricted funds refer to money that is not subject to legal or donor limitations regarding its use and can generally be used for any educational or operational purpose. Restricted funds refer to money which use is controlled by law or donor or designated for specific purposes by the LEA or its governing board.

For more information on fund accounting, see CSAM Procedure 105. For more information on fund classification, see CSAM Procedure 305 available on the Definitions, Instructions, & Procedures web page.

Budget and Unaudited Actual Fund Forms

Budget and unaudited actuals fund forms provide three different displays:

• Expenditures by Object—Displays summarized and detailed revenues, expenditures, and other financing sources and uses by major object in the operating statements and includes year end balances in the fund reconciliation. Object is a four-digit code in the SACS account string used to classify revenues, expenditures, and balance sheet accounts. For additional information, refer to CSAM, Procedure 330.
• Expenditures by Function—Contains the same data as expenditures by object; however, the expenditures section is displayed by major function rather than object and is only summarized. Function is a four-digit code in the SACS account string used to identify activities or services performed to support or accomplish one or more goals or objectives. For additional information, refer to CSAM, Procedure 325.
• Restricted Detail—Displays detail of restricted balances by resource.

Fund forms display both budget data for the budget year (labeled “BB” in data files) and actual data for the completed fiscal year (labeled “BE” or “BA”), as in the following examples:

• A 2023-24 Budget reporting period fund form will provide 2022-23 estimated actual data and 2023-24 budget data.
• A 2023-24 Unaudited Actuals reporting period fund form will provide 2023-24 unaudited actual financial data and 2024-25 budget.

Interim Fund Forms

The interim fund forms contain four different versions of financial data designed to track the financial operations of the LEA over the course of the fiscal year, as follows:

• Original Budget (labeled “IO”) is the current year budget adopted on or before July 1, or the revised budget of an LEA whose original July 1 budget was disapproved by its oversight agency.
• Board Approved Operating Budget (labeled “IB”) is the latest approved operating budget. If the governing board has not approved any amendments to the budget, the Board Approved Operating Budget will be the same as the Original Budget.
• Actuals to Date (labeled “IA”) represents the actual revenue received and expenditures paid as of the close of the interim reporting period.
• Projected Year Totals (labeled “IP”) represents the total projected revenue, expenditures, and other activities for the entire year. It includes all required year-end accruals of revenues and expenditures.

Fund Forms List

Fund accounting is a system used by government entities to track spending and allocate taxpayer money for various programs, services, and projects. Fund accounting allows governments to demonstrate fiscal responsibility and compliance with legal mandates by separating funds based on their intended use. California’s standardized account code structure provides the following fund forms for LEA use:

For detailed information on fund classifications and descriptions, see CSAM, Procedure 305.

Supplemental Forms and Reports

The supplemental data forms and reports are designed to provide required certifications, permit entry of specific information relating to certain programs, and demonstrate compliance with particular requirements.

The following table provides a comprehensive list of all supplemental forms and reports that exist in the SACS Web System. Note that supplemental forms requirements are specific to an LEA type and reporting period. Additionally, while most forms are mandatory, some are optional. Optional forms that were generated by the system but not completed by the LEA may appear blank or only partially completed. Details are available in the SACS Web System User Guide on the Financial Reporting web page.

Supplemental Forms and Reports List

Charter School Financial Reports

A charter school is a public school that may provide instruction in any combination of grades (transitional kindergarten through grade twelve). Financial reporting by charter schools can be done in multiple ways, and the charter school can change a reporting method from one fiscal year to the next. Charter school unaudited actuals financial data may be reported either:

• With the data from their authorizing agency (school district or COE) in the authorizing agency's General Fund [County School Service Fund] (Fund 01), Charter Schools Special Revenue Fund (Fund 09), or Charter Schools Enterprise Fund (Fund 62); or,
• Separately from the authorizing agency, by using either the Charter School Unaudited Actuals Financial Report Alternative Form or the traditional SACS reporting forms. If using the traditional SACS forms, charters should use one of the following as their main operating fund: General Fund (Fund 01) or Charter Schools Enterprise Fund (Fund 62) which allows accrual accounting for not-for-profit charter schools. Charter schools using Fund 01 as their main operating fund may also report data in other funds, as appropriate.

To determine the charter school authorizing agency refer to the five-digit code in the CDS code of the charter school and locate the school district or the COE in the California School Directory.

General charter school resources are available on the CDE website as follows:

• Charter schools CalEdFacts provides general information on charter schools in California.
• The Charter Schools web page provides detailed information on charter schools.

Missing Data

LEA Missing from Entity Name List

There are some instances where an LEA name is not available in the Entity Name list.

• Individual schools (non-charter) are not listed in the Entity Name because LEAs do not report financial data in SACS at the school level. California LEAs produce reports to fulfill federal requirements that provide some information at the school level, such as the Every Student Succeeds Act (ESSA) school-level per-pupil expenditures (PPE).
• If the LEA is a charter school and the charter school is not operational in the selected fiscal year, and the charter school is not expected to submit financial data, the SACS Web system removes the charter school from a list of LEAs eligible to file financial reports. Information on closed charter schools is available in the California School Directory and Charter School Locator.

Records Missing for an LEA

Possible Reasons for Missing Records

Users may encounter situations when SACS Data Viewer does not produce a set of files for a specific LEA. This may occur due to any of the following:

• The LEA is a charter school reporting data with its authorizer LEA (see Charter School Financial Reports).
• The LEA is a charter school reporting separately for budget or interim period using an alternative form that is not part of the SACS Web System.
• The LEA prepared financial reports using SACS Web System but the reports were not promoted through the electronic routing to the applicable stage in time for publishing in SACS Data Viewer.
• The LEA did not prepare financial reports using SACS Web System.

Common Administration Districts

These districts, paired as elementary and high school districts, have the same administration, school board, and teachers' organization. A common district files a joint financial report but separate demographic and attendance reports. There are currently five of these districts in California:

• Arena Union Elementary/Point Arena Joint Union High (Mendocino County);
• Modesto City Schools (Stanislaus County);
• Petaluma City Elementary/Joint Union High (Sonoma County);
• Santa Cruz City Elementary/High (Santa Cruz County); and,
• Santa Rosa Elementary-High (Sonoma County).

For example, a user looking for Santa Rosa Elementary district will not find data under this district name because Santa Rosa Elementary does not report financial data. Instead, Santa Rosa City Schools reports financial data for both Santa Rosa Elementary and Santa Rosa High school districts.

All Charter Districts

As of fiscal year 2022–23, there are seven all-charter districts operating in California, which are defined as school districts in which all schools have been converted to charter schools. Their financial data is presented under the school district Entity Type rather than charter school.

• Alvina Elementary school district with Alvina Elementary Charter school (Fresno County);
• Kingsburg Elementary Charter school district with the following schools (Fresno County):
  • Ronald W. Reagan Elementary
  • Island Community Day
  • Lincoln Elementary
  • Roosevelt Elementary
  • Washington Elementary
  • Rafer Johnson Junior High
  • Central Valley Home
• Island Union Elementary school district with Island Elementary school (Kings County)
• Kings River-Hardwick Union Elementary school district with Kings River-Hardwick Elementary school (Kings County)
• Pioneer Union Elementary school district with the following schools (Kings County)
  • Frontier Elementary
  • Pioneer Elementary
  • Pioneer Middle
• Ackerman Charter school district with Bowman Charter school (Placer County)
• Hickman Community Charter school district with the following schools (Stanislaus County)
  • Hickman Elementary
  • Hickman Charter
  • Hickman Middle

Questions

The CDE’s Financial Accountability and Information Services section is available to provide general information and answer questions about financial accountability and school accounting. Questions about the specific data available in SACS Data Viewer are best answered by the individual LEA or its oversight entity. Contact information for each LEA can be found in the California School Directory web page.