1. Structure Using SACS and Escape
BCOE Account
Structure Using SACS and Escape

2. Standard Account Code Structure
WHAT IS SACS?????
Standard Account Code Structure
The State of California was mandated by the Federal Government to comply with their reporting requirements.
SACS or the Standard Account Code Structure is the state’s answer to this mandate.

3. What does SACS do? SACS tell us the What, When, Why, Where, and How…
FUND – What fund type do the funds belong in, according to GAAP
(Generally Accepted Accounting Principles)?
RESOURCE – Where are the funds coming from?
PROJECT YEAR – Is there a different fiscal year?
GOAL – What student population is being served?
FUNCTION – What is the activity the funds are used for?
OBJECT – What are you buying?
SITE – Where are the services being provided?
MANAGER – Who is responsible for the program?

4. BusinessPLUS versus Escape
BCOE used org keys in BusinessPLUS, or IFAS, to assign a fund, resource, project year, function and goal to a program
Site and manager codes were also embedded in the org keys
Org keys were used for revenues, expenditures and balance sheet accounts
Escape uses accounts (AKA “full string SACS accounting”) instead of org keys
The object, site and manager codes are part of the accounts
Accounts are used for revenues, expenditures and balance sheet accounts

5. BCOE Account Structure Examples
SACS tell us the What, When, Why, Where, and How…
FUND – RESOURCE – YEAR – OBJECT – GOAL – FUNCTION – SITE – MANAGER
XX – XXXX – X – XXXX – XXXX – XXXX – XXXX – XXXX
An example of an account for a materials and supplies purchase at Hearthstone Charter School:
An example of an account for travel in the SUMS grant CFTE program:

6. FUND-XX SACS
Fund designates the source of revenues and expenditures outlined by GASB (Government Accounting Standards Board) and State Accounting Guidelines
Coding Required for:
Revenues
Expenditures
Balance Sheet Accounts
Most Used BCOE Fund numbers
General Fund 01
Child Development Fund 12
Special Reserve for Capital Outlay Fund 40

7. RESOURCE-XXXX SACS Project Reporting
Tracks activities funded with revenues that have financial reporting requirements and…
Activities funded with revenues that have restrictions on how funds are spent (Title I, Migrant Ed, Expanded Learning, etc.)
Separates Unrestricted from Restricted
Coding Required for:
Revenues
Expenditures
Balance Sheet Accounts

8. PROJECT YEAR-X SACS
Project Year is used to track those programs that follow a project year different from the fiscal year (for example, July YR1 to Sep YR2)
This is a one digit field
Coding Required for:
Revenues
Expenditures
Only a handful of BCOE programs use project year
(Learning Support, Calkidz)

9. GOAL-XXXX SACS
Defines an instructional setting or a specific student population
Regular Education
Adult Education
Special Education
Coding Required for:
Revenues
Expenditures

10. FUNCTION-XXXX SACS
Designates the general operational area and groups together related activities
Student Instruction
School Administration
M & O
Function is important in determining the cost of operations within a Goal
Coding Required for:
Revenues
Expenditures
0000 is not a valid Function for any Expenditure...

11. OBJECT-XXXX SACS
Classifies expenditures according to the types of items purchased or services obtained
Classifies revenues by the general source and type of revenue
Coding is Required for:
Revenues
Expenditures
Balance Sheet Accounts

12. SITE-XXX SACS
Site can be the physical location where the activity takes place
Site can also be the org key that was assigned to a cost center in BusinessPlus
Coding required for:
Revenues
Expenditures

13. MANAGER-XXX SACS
Determines fiscal responsibility, report sort, and distribution
Manager is not necessarily determined by the location, school site or program
Manager can also be the cost center