SACS Readme File 2008–09

This is a readme file for the 2008–09 Standardized Account Code Structure (SACS) Unaudited Actual Financial Data.

In fiscal year 2008-09, 1,527 local educational agencies (LEAs) (1,016 districts, 453 charter schools, and 58 county offices of education) in California submitted their financial data using the standardized account code structure.

The self-extracting zipped file sacs0809.exe contains two files: this readme file and a Microsoft Access database, sacs0809.mdb. When executed, the files are extracted onto your PC into the default subdirectory C:\0809SACS\Data. (You can change the extract directory.)

For more information related to the Standardized Account Code Structure (SACS) financial reporting software, visit the SACS Web site.

Notes:

We rolled the data in Fund 03 (General Fund Unrestricted) and Fund 06 (General Fund Restricted) into Fund 01 (General Fund/County School Service Fund).
We have the county and state totals in a separate table: UserGL_Totals.
There are three tables for Charter School information: CharterFilingSACS, CharterFilingAlternativeForm, and CharterNotFiling.

File Layouts for the Access Database

UserGL

General ledger information submitted by LEAs that have a SACS based accounting system.

Field	Data Type	Width	Description
Ccode	Text	2	County Code
Dcode	Text	5	District Code
SchoolCode	Text	7	School Code
Fiscalyear	Text	4	Fiscal Year
Period	Text	4	Report Period Identifier (‘A’) = Unaudited Actual
Colcode	Text	4	Column Code Identifier ('BA') = Unaudited Actual
Account	Text	19	SACS Account Code
Fund	Text	2	SACS Fund Code
Resource	Text	4	SACS Resource Code
Projectyear	Text	1	Project Year (for federally funded projects)
Goal	Text	4	SACS Goal
Function	Text	4	SACS Function
Object	Text	4	SACS Object Code
Value	Number	Double	Amount

UserGL_Totals

General ledger information submitted by LEAs that have a SACS based accounting system. Totals are by counties and state. Ccode and Dcode (“999” + Ccode) identify the counties subtotals. Ccode of “99” and Dcode of “99999” identify the state totals.

Field	Data Type	Width	Description
Ccode	Text	2	County Code
Dcode	Text	5	District Code
Fiscalyear	Text	4	Fiscal Year
Period	Text	4	Report Period Identifier ('A') = Unaudited Actual
Colcode	Text	4	Column Code Identifier ('BA') = Unaudited Actual
Account	Text	19	SACS Account Code
Fund	Text	2	SACS Fund Code
Resource	Text	4	SACS Resource Code
Projectyear	Text	1	Project Year (for federally funded projects)
Goal	Text	4	SACS Goal
Function	Text	4	SACS Function
Object	Text	4	SACS Object Code
Value	Number	Double	Amount

Look-Up Description Tables

LEAs

Information on county offices of education, common administrative districts, joint powers agencies, and elementary, high, and unified school districts who filed in SACS in 2008-09.

Field Name	Data Type	Width	Description
Ccode	Text	2	County Code
Dcode	Text	5	District Code
Dname	Text	75	District Name
Dtype	Text	15	District Type
RegularADA	Number	Double	Regular Average Daily Attendance
SpecialEdADA	Number	Double	Special Education Average Daily Attendance

Fund

SACS Funds included in the UserGL data.

Field	Data Type	Width	Description
Code	Text	4	Fund Code ID
Title	Text	250	Fund Description

Resource

SACS Resource codes included in the UserGL data.

Field	Data Type	Width	Description
Code	Text	4	Resource Code ID
Title	Text	250	Resource Description

Goal

SACS Goal codes included in the UserGL data.

Field	Data Type	Width	Description
Code	Text	4	Goal Code ID
Title	Text	250	Goal Description

Function

SACS Function codes included in the UserGL data.

Field	Data Type	Width	Description
Code	Text	4	Function Code ID
Title	Text	250	Function Description

Object

SACS Object codes included in the UserGL data.

Field	Data Type	Width	Description
Code	Text	4	Object Code ID
Title	Text	250	Object Description

Charter Schools Filing in SACS (453 rows)

The CharterFilingSACS table contains information about the Charter Schools who filed in the SACS software in 2008-09.

Field Name	Data Type	Width	Description
Ccode	Text	2	County Code
Dcode	Text	5	District Code
SchoolID	Text	7	School Code
CharterNumber	Text	10	Charter Number
CharterName	Text	100	Charter Name
ReportLevel	Text	30	Report Level
FundUsed	Text	30	Fund Used

Report Level: County Office of Education (COE), District, School, State Board

Fund Used: Fund 62, Charter Schools Enterprise Fund; Fund 09, Charter Schools Special Revenue Fund; and Fund 01, General Fund/County School Service Fund

Charter Schools Filing in the Alternative Form (290 rows)

The CharterFilingAlternativeForm table contains information about the Charter Schools who filed in the Charter Schools Alternative Form in 2008-09.

Field Name	Data Type	Width	Description
Ccode	Text	2	County Code
Dcode	Text	5	District Code
SchoolID	Text	7	School Code
CharterNumber	Text	10	Charter Number
CharterName	Text	100	Charter Name
ReportLevel	Text	30	Report Level
FundUsed	Text	30	Fund Used

Charter Schools Not Filing (27 rows)

The CharterNotFiling table contains information about the Charter Schools who did not file unaudited actual financial data in 2008-09.

Field Name	Data Type	Width	Description
Ccode	Text	2	County Code
Dcode	Text	5	District Code
SchoolID	Text	7	School Code
CharterNumber	Text	10	Charter Number
CharterName	Text	100	Charter Name

If you have suggestions for what information we might add that would make your analyses easier to perform, please contact the Office of Financial Accountability and Information Services by e-mail or by phone as listed below.

Questions: Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770

Last Reviewed: Friday, January 19, 2024

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