The district uses account strings that contain eight numerically coded fields to organize and track revenues, expenses, and other financial activity. For each field there is a defined set of
accounts necessary to group transactions according to the classification designated for that field.
The account code structure is based on Standardized Account Code Structure (SACS) coding. SACS is a uniform system used by Local Educational Agencies (LEA) to categorize and report revenues and expenditures, ensuring consistency and comparability across different educational agencies. The first seven fields are a SACS requirement and the eighth field is used for tracking purposes at the district level, only.
- Site/Department: Defines where the financial activity is occurring
- Resource: Defines source of funding
- 00000-19999 Unrestricted
- 30000-59999 Federal
- 60000-79999 State
- 80000-99999 Local Restricted
- Budget Reference: Defines the year in which the funding will end and if funding must be tracked for multiple years (ex. 25 = 2025)
- Account: Defines the type of expense
- 1000-1999 Certificated Salaries
- 2000-2999 Classified Salaries
- 3000-3999 Benefits
- 4000-4999 Supplies
- 5000-5999 Contracted Services
- 6000-6999 Permanent Equipment
- Program: Defines the activities or services performed to accomplish a set of objectives or goal
- Class: Defines the instructional setting or the group of students receiving instructional services
- Fund: Defines the highest level of financial monitoring for the district
- Extended: Defines the detailed activity at the district level