The financial information for the Special Education MOE tests are defined by the California Department of Education (CDE). CDE uses the fields in the Standardized Account Code Structure (SACS) provided below: 

• Fund field
  • Fund 01 - General Fund
  • Fund 09 - Charter Schools Special Revenue Fund
  • Fund 62 - Charter Schools Enterprise Fund

• Resource field
  • The Total Expenditures Report pulls from Resources 0000-9999
  • The Federal Expenditures Report pulls from Resources 3000-5999, except 3385
  • The State and Local Expenditures Report pulls from Resources 0000-2999, 3385, & 6000-9999
  • The Local Expenditures Report pulls from Resources 0000-1999 & 8000-9999

• Goal field
  • Goal 5001 - Special Education - Unspecified
  • Goal 5050 - Regionalized Services
  • Goal 5060 - Regionalized Program Specialist
  • Goal 5710 - Special Education, Infants
  • Goal 5730 - Special Education, Preschool Students
  • Goal 5760 - Special Education, Ages 5-22

• Object field
  • 1000-1999 - Certificated Salaries
  • 2000-2999 - Classified Salaries
  • 3000-3999 - Employee Benefits
  • 4000-4999 - Books and Supplies
  • 5000-5999 - Services and Other Operating Expenditures
  • 6000-6999 - Capital Outlay (except Object 6600 & 6910)
  • 7130 - State Special Schools
  • 7430-7439 - Debt Service
  • 7310 - Transfers of Indirect Costs
  • 7350 - Transfers of Indirect Costs - Interfund
  • Missing Objects of Significance
    • 7141-7143: Excess cost services between LEAs, County Offices of Education (COEs), and Joint Powers Authorities (JPAs)
    • 7200-7299: Pass-through or transfers between LEAs, COEs, Charters, and JPAs
  • 8980 - Contributions from Unrestricted Revenues to Federal or State Resources

• Program Cost Report Allocation (PCRA)

The SACS fields and definitions can be found in the California School Accounting Manual (CSAM).