Using the Code Fields Outside of California

For over 15 years, the California Department of Education has utilized several code formats in tracking County/District/Site budgets.

PowerBudget products meet and exceed these requirements with two programs that match the existing account code structures: 1) FPLO and 2) SACS.

FPLO is being phased out (2002 legislated deadline) in favor of SACS.

SACS provides detailed budget information as now required by the State of California and the Federal Government.

Depending on your needs, either format provides ample code fields to track your budgets (whether funded by ADA, public grants, private grants, private monies, etc.)

The following information will address the "semantics" of the code fields of both formats and how you may best interpret them for your own budget reporting requirements.

It is the capacity for tracking specific budget information in each format that is critical to your needs. All code fields and code descriptions are alpha/numeric for maximum flexibility.


Fund, Program, Location, Object (FPLO):

PowerBudget v5.0

Year - (7 digits) denoting budget year (ie, 98-99 or 1998-99) Fund - (4 digits) denoting source of allocation, (ie, General-Restricted, General-Unrestricted, Lottery, Donations, etc.) Program - (10 digits) denoting type of program, (ie, Instructional, School Administration, etc.) Location - (6 digits) denoting location or site/school, (ie, 2131 = Desert Valley Middle School or DVMS = Desert Valley Middle School Object - (7 digits) denoting types of objects, (ie, Office Supplies, Textbooks, Travel/Conference, etc.) SubAccount - (14 digits) denoting site-specific accounts, (ie, Teacher accounts, Team/Project accounts, etc.)

Standardized Account Code Structure (SACS):

PowerBudget v6.0

Year - (7 digits) Same as FPLO Fund - (2 digits) Same as FPLO Resource - (4 digits) Refines revenues with specific reporting requirements. Project Year - (1 digit) Distinguishes federal projects that crossover fiscal years Goal - (4 digits) Typically expenditure accounts, (ie, General Ed, Alternative Ed, Special Ed, Child Care, etc.) Function - (4 digits) Typically expenditure accounts, (ie, Instruction, Instructional related services, Pupil Services, General Administration, etc.) Object - (4 digits) Same as FPLO School - (3 digits) Same as FPLO Management - (4 digits) Designating type of funds, (ie, site discretionary, unrestricted, categorical, central district, etc.) SubAccount - (14 digits) Same as FPLO

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