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SACS Web System User Guide

Welcome to the SACS System User Guide


About SACS

TThe California Department of Education engaged the services of the Fiscal Crisis & Management Assistance Team (FCMAT) and California School Information Services (CSIS) to replace the previous Standardized Account Code Structure (SACS) System. This project was named the SACS System Replacement (SSR) project. The objective was to create a web-based application that eliminated dependency on unsupported and obsolete technologies. The SSR replaced and consolidated all four components of the existing SACS system:

  • SACS Software
  • eTransfer
  • Workflow
  • SACS Maintenance

The Web System application is cloud-based and keeps the basic features of the legacy SACS software with these key benefits:

  • Eliminates manual processes of collecting, reviewing, and disseminating LEA financial data.
  • Hosts data in the centralized statewide database.
  • Automate charter school financial reporting through two financial reporting options, the SACS format or the Charter School Alternative format.
  • Has the ability to store up to five draft datasets per user.
  • Establishes the dataset promotion process for review to approving officials.


Local educational agencies (LEAs) throughout the State of California are required to submit a series of reports and data to the California Department of Education (CDE). In 1997, a standardized account code structure (SACS) was developed and implemented over the next seven years by all LEAs. At the same time, the SACS Financial Reporting Software was developed to accommodate SACS accounting. The use of SACS and the SACS Financial Reporting Software helps facilitate consistency among LEAs in recording and reporting financial information. Specifically, the SACS software:

  • Improves financial data collection, reporting, transmission, accuracy, and comparability.
  • Reduces the administrative burden on LEAs in preparing required financial reports.
  • Helps meet federal reporting guidelines.
  • Ensures LEAs’ compliance with generally accepted accounting principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB).
  • Provides a framework to follow the flow of educational funds; and
  • Provides better information for use by those interested in school finance.

CDE Guidance for SACS - Guidance for LEAs using SACS, a statewide, uniform financial reporting format; includes SACS query, valid combination tables, and other facts. CALIFORNIA SCHOOL ACCOUNTING MANUAL (CSAM) - Guidance from the California School Accounting Manual (CSAM) for accounting and financial reporting by LEAs. The CSAM provides the accounting policies and procedures that LEAs are required to follow, as well as guidance in implementing those policies and procedures, which include:

  • Basis of accounting
  • Revenue and expenditure recognition
  • Fund types
  • Types of transactions
  • Methods of posting transactions, including adjusting entries
  • Documentation required to substantiate certain transactions
  • Year-end closing process, including the recording of accruals and deferrals

The California School Accounting Manual (CSAM) - is available to be viewed, printed, or downloaded from the CDE Accounting Definitions, Instructions & Procedures webpage.

CDE Correspondence - Advisories, bulletins, and letters related primarily to LEA accounting and reporting issues.

The SACS Web System can be accessed via the CDE Financial Reporting web page at:

The direct link is:

Mailing Address

Hard copy reports that are to be filed with the California Department of Education (CDE) should be mailed to:

School Fiscal Services Division

Office of Financial Accountability and Information Services

California Department of Education

1430 N Street, Suite 3800

Sacramento, CA 95814

Help Desk Ticket System


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