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SACS Web System User Guide

Welcome to the SACS System User Guide

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Purpose

Welcome to the 2025–26 SACS Web System User Guide!

California local educational agencies (LEAs) are required to submit a series of financial 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 desktop software was subsequently replaced by the SACS Web financial reporting system (SACS Web System). The use of SACS and the SACS Web System helps facilitate consistency among LEAs in recording and reporting financial information. Specifically, the SACS Web System:

  • 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.
  • Note: Instructions apply to LEAs, differences applicable to county offices of education (COEs) are indicated by italics.

Guidance for LEAs using SACS, a statewide, uniform financial reporting format; includes SACS query, valid combination tables, and other facts can be found at the CDE Guidance for SACS web page.

The CSAM provides the accounting policies and procedures that LEAs are required to follow, as well as guidance in implementing those policies and procedures can be found at the California School Accounting Manual (CSAM) web page, 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

Advisories, bulletins, and letters related primarily to LEA accounting and reporting issues can be found at the CDE Correspondence web page.

SACS Web System - accessed via the [CDE Financial Reporting] web page. The direct link: SACS Web System

Mailing Address

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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