California has a Standardized Account Code Structure commonly known as SACS, but there is a lot of diversity in the use of Object Codes within school building programs.
This Best Practice Advisory provides guidance on the appropriate use of Object Codes for California school building programs.
Colbi Technologies has been advising clients on the appropriate use of Object Codes since we started in 2003. As reported in recent workshops, Lettie served on a state implementation committee addressing audits of projects that receive state grant funds. One of the recommendations forwarded by the committee was that the SACS manual and the California State Accounting Manual (CSAM) should be revised to provide clearer examples of the appropriate use of Object Codes in the building program — given the current condition of the state’s budget, it may be some time before this happens.
Meanwhile, here is our latest advice, with direct references to the CSAM: Object Code Information