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SACS Codes

All public school districts in California follow accounting guidelines set by the California Department of Education (CDE).

Each entry in the transaction ledger follows the Standardized Account Code Structure (SACS). This structure is designed to provide a consistent way to report financial data across all school districts in the state.

The SACS structure is:

FD-RSRC-Y-GOAL-FUNC-OBJE-SCH-MNGT

where:

  • Fund: Each fund is a set of self-balancing accounts that record resources and liabilities. All revenues and expenditures are posted to the fund that is used to administer them. Two-digit code.
  • Resource: Resource codes identify if the revenues come from a general purpose fund or from a restricted source, such as a categorical program. Four-digit code.
  • Year: Identifies the fiscal year of the transaction. One-digit code, usually 0.
  • Goal: Goals (or Programs) identify the instructional setting or group of students receiving services. Four-digit code.
  • Function: Functions group together district's activities. Many functions serve a variety of goals. Four-digit code.
  • Object: The object code identifies the type of expenditure or revenue. For expenditures, it identifies the type of service being purchased. Four-digit code.
  • School: Identifies the specific school or site. Three-digit code.
  • Management: Identifies the manager responsible for the transaction. Four-digit code.

Data

Fiscal data is available from fiscal year 2003-2004 through fiscal year 2023-2024 using the SACS database and 2024-2025 first interim data using the SACS data viewer. All analyses use data from the fiscal year 2023-2024 unaudited actuals.

Certificated salary and benefit data uses yearly J-90 report data.