SCUSD Observer

Sacramento, California

Introducing…budget snapshots

Today the Observer begins an examination into the SCUSD budget reports, called SACS expenditure reports. This decipherable data paints a very clear picture of how our school district spends its money.

The SACS Budget Code is a 31 digit structure. In an effort to evaluate and connect spending to student outcome, it is imperative to see how funds are allocated — where does the money go? How is it disbursed?

A group of committed community members are currently urging a line-by-line review of spending by requesting the public information contained in the SACS reports. The Observer will help the cause by publishing their findings. We observe and ask questions. We welcome commentary and discussion.

Look for future postings as snapshots — the entire picture cannot be taken at once. Hopefully, an image will develop that holds the board of trustees and the administration accountable to public scrutiny of very real numbers.

Our first snapshot in the current 255-page SACS report:

June 25, 2010 SACS expenditure report – OBJECT Code 5800 (contracts/vendors):


Journal # – BT10-03591 (budget transfer)
From the code string above:
01(Fund)  = General Fund (includes all categorical funding)
4203 (Resource) = Title III Limited English Proficiency
0 (Year) = 2009/10
5800 (Object) = Assoc. SUP A, Other Contracts
00 (Bargaining Unit) = N/A
0000 (Goal) = Undistributed
2100 (Function) = Supervision of Instruction
150 (Responsibility) = High Schools
0718 (Location) = Associate Superintendent LSU A
Revised Budget = $100,000
Balance = $100,000
On the 25th of June $100,000 was transferred to an account designated for control by “Assoc. Sup LSU A”.
Does anyone recall when SCUSD did away with the LSU structure? This “parking” of $100,000 in this account may have a purpose. But we find it difficult to understand what appears to be funding for a non-existent “location”.  Also, this resource – Title III, Limited English Prof. (resource code 4203) has some specific rules governing its use.
Comments welcome.

Written by scusdobserver

July 2, 2010 at 7:25 am

Posted in Budget, Snapshots

Tagged with , ,

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