1. The SACS account code system
Technical Savvy
The SACS account code system
Building a budget
Managing a budget
Spending on People
Spending on Things
Budgeting Time

2. SACS: Standard Account Codes
Fund
Resource
Object
Function
Goal
Year
School
Manager XX
XXXX X
XXX
SACS is the Dewey Decimal system for school budgets
8 Required Fields
Names and meanings are standard across districts.
Order is not standard
Some districts add additional fields
Some districts add 0’s

3. Sample Budget A

4. Sample Budget B

5. Sample Budget C

6. Fund
Establishes the broadest categories of spending for the district Principals nearly always work in Fund 01 Examples: Fund 01- General Fund Fund 11-Adult Education Fund Fund 12-Child Development

7. Resource Where the revenue or resource comes from,
and therefore what strings are attached.
0000–0999 Unrestricted: Locally defined
1000–1999 Unrestricted Resources: Reporting or Special Accounting Required
2000–2999 Restricted Revenue Limit Resources
3000–5999 Federal Resources Restricted
6000–7999 State Resources Restricted
8000–9999 Local Resources Restricted
9000–9999 Other Restricted Local: Locally defined
Examples:
K-3 Class Size Reduction Program
2400 Juvenile Court/County Community Schools
3010 NCLB: Title I, Low Income
4035 NCLB: Title II, Part A, Teacher Quality
6010 After School Education and Safety (ASES)

8. Object
The service or commodity (or object) purchased Certificated salaries Classified salaries Benefits Materials and Supplies Services and Other Operating Expenses Capital Equipment
Examples
1100 Teacher Salaries
1101 Teacher Substitutes
1275 Counselor Salaries
2402 Clerical Hourly
4310 Classroom Supplies
5200 Travel and Conferences

9. Function
“What” you are serving or trying to accomplish. Examples: 1000 Instruction 1120 Special Education: Resource Specialist Instruction 2420 Instructional Library, Media, and Technology 2700 School Administration 3140 Health Services 7100 Board and Superintendent

10. Goal “Who” you are serving by: Population Instructional setting
Educational mode
Examples:
1110 Regular Education, K-12
3200 Continuation Schools
4110 Regular Education, Adult
4760 Bilingual Education
5001 Special Education
5730 Special Education, Preschool Students

11. Year
When the funds must be spent Principals nearly always work in current year Examples: 0 – Funds are to be spent this year 1 – Funds are to be spent next year 2 – Funds are to be spent over the next 2 years

12. School
Where the funds will be spent Principals nearly always work in one school. Example: Alameda High=022 Encinal High=023 Island High=024 Note that there are many centralized services assigned to your school that you may not control. Examples: Custodian assigned to School 024 Bilingual Para assigned to .8 FTE to School 023 and .2 FTE to School 024

13. Manager
Who controls the funds For Principals, manger and school codes are nearly always identical Example: Alameda High Principal=22 Encinal High Principal=23 Island High Principal=24 Director of Maintenance=42 Director of Categorical Programs=51 Examples: Custodian assigned to School 024 is funded by Manager 42 Bilingual Para assigned to School 023 and 024 is funded by Manager 51

14. Account Code Practice 1 Identify each component.
Fund
Resource
Object
Function
Goal
Year
School
Manager 01
0000
4310
1000
3200
024 24
Identify each component.
Are funds restricted or unrestricted?
What (generally) can and can’t funds be used for?
Resource Look Up at:
California School Accounting Manual at

15. Account Code Practice 2 Identify each component.
Fund
Resource
Object
Function
Goal
Year
School
Manager 01
4203
1000
1110
024 24
Identify each component.
Are funds restricted or unrestricted?
What (generally) can and can’t funds be used for?
Resource Look Up at:
California School Accounting Manual at

16. Account Code Practice 3 Identify each component.
Fund
Resource
Object
Function
Goal
Year
School
Manager 01
6010
1275
3110
3300
022 51
Identify each component.
Are funds restricted or unrestricted?
What (generally) can and can’t funds be used for?
Resource Look Up at:
California School Accounting Manual at

17. You don’t need to memorize codes, but you probably will.
Relax
Once you know how to decode the account code structure, you can…
Look up any budget code
Learn the structure in your district
Learn the tools in your district
Impress everyone by speaking in code
You don’t need to memorize codes, but you probably will.

18. Building a Budget Budgets are built in the spring
Districts give principals a proposed allocation of
Staff
Funds
Allocations are usually based on enrollment and formulas.
Understand your allocation. Lobby when possible.
Principals give districts a proposed budget
Prior year based
Zero based
Budget your most restrictive dollars first.
Budget every penny. (Supplies are always safe.)

19. Current year dollars are for current year kids.
Managing a Budget
Once you have a budget, you can:
Purchase…people or things
Transfer…between accounts
Easy, within a Resource
Complicated, between Resources (and may require approvals)
Not spend money…which will carryover or be swept
Categorical Funds: often carry over to next year
Unrestricted Funds: use it or loose it
Current year dollars are for current year kids.
Spend it all.

20. Spending on People Benefits calculators sample
Posting/Requisitioning Staff sample
Interviewing
Hiring

21. Spending on Things
Purchase Orders
Revolving Funds
ASB Accounts

22. Budgeting Time Principals manage the budget Determine Priorities
Approve expenditures
Ensure compliance
Staff maintains the budget
Make purchases and transfers
Complete forms and routines
Your time is your most restricted resource.
Meet with staff daily. It can wait until the meeting.