The financial information for the Special Education MOE tests are defined by the California Department of Education ("CDE"). The test use the MOE State and Local Expenditures and the Local Only Expenditures. 

Account Codes for MOE State and Local Expenditures 

These are expenditures coded to the following accounts in the State Account Code Structure ("SACS"), and they are used with the State and Local Expenditures Test, and the State and Local Per Capita Test. 

• Funds 01, 09, & 62
• Resources 0000-2999, 3385, & 6000-9999
• Goals 5000-5999
• Objects 1000-6999, 7130, 743X, 7310, & 7530
• Program Cost Report Allocations
• Contributions in Object 8980 from unrestricted revenues to Federal resources (from the MOE Federal Expenditures section)
• Contributions in Object 8980 from unrestricted revenues to State resources (Resources 3385, 6500, 6510, & 7240, all goals; resources 2000-2999 & 6010-7810, except 6500, 6510, & 7240, goals 5000-5999)

Account Codes for MOE Local Only Expenditures 

These are expenditures coded to the following accounts in SACS, and they are used with the Local Only Expenditures Test, and the Local Only Per Capita Test. 

• Funds 01, 09, & 62
• Resources 0000-1999 & 8000-9999
• Goals 5000-5999
• Objects 1000-6999, 7130, 743X, 7310, & 7530
• Contributions in Object 8980 from unrestricted revenues to Federal resources (from the MOE Federal Expenditures section)
• Contributions in Object 8980 from unrestricted revenues to State resources (Resources 3385, 6500, 6510, & 7240, all goals; resources 2000-2999 & 6010-7810, except 6500, 6510, & 7240, goals 5000-5999)

Description of MOE Account Code Fields

CDE uses the fields in the 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 Only 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
  • 8980 - Contributions from Unrestricted Revenues to Federal or State Resources
  • 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

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