You can now access county offices' financial information in a variety of ways. Beginning with 2003-04, county offices of education reported their financial information in a standard format called the Standardized Account Code Structure, or SACS. The uniform use of these codes will improve the ability of county offices of education and the state to analyze education expenditures and extract more useful information for policymakers, educators, and the public.
The instructions for SACS are in the California School Accounting Manual (CSAM). The Ed-Data reports provide links to the relevant definitions in CSAM.
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County offices report their revenues and expenditures to the California Department of Education (CDE) prior to the completion of their annual audit. Every effort is made by the CDE to catch errors or misinterpretations. However, the unaudited information is not changed after it has been certified and released by the CDE. Therefore, this report may include some uncorrected data.
- All Funds - Revenues and Expenditures within a county office budget.
- General Fund (County School Service Fund) - Revenues, Expenditures, and Other Financing Sources/Uses.
- Activity - Expenditures by Activity (County School Service Fund only), such as instruction, pupil services, and general administration.
- Instructional Programs - Expenditures by Instructional Program (County School Service Fund only), such as regular K-12 education, Special Education, and Vocational Education.
- Revenue Sources - County School Service Fund revenues by specific program or revenue source, such as Special Education, Juvenile Court, and sections of NCLB.
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