Annual Financial Data

Each year, California's kindergarten through grade twelve (K-12) school districts, county offices of education, charter schools, and joint powers agencies, all commonly known as local educational agencies (LEAs), submit annual financial reports to the California Department of Education (CDE). The Financial Accountability and Information Services (FAIS) Office, within the CDE, is responsible for annually collecting, reviewing, and preparing these financial data for dissemination.

The prior year's data are usually available around March of each year. Please be sure to read the readme.txt and/or documentation.doc files associated with the file type and year you are downloading. They contain detailed information about that year's data. Because of the size of the files, these data sets are best processed using a database application such as Microsoft Access.

If you would like to be notified when these data sets are available for a future year, please send a blank message to join-school-district-financial-data@mlist.cde.ca.gov to subscribe to our mailing list.

Also, selected information from these data sets is available at http://www.ed-data.k12.ca.us/ (Outside Source).

LEA Revenue and Expenditure Report SACS Data

In 1997-98, some LEAs began reporting their financial data in the new standardized account code structure format using the CDE's Standardized Account Code Structure (SACS) Financial Reporting Software. Each year, more LEAs converted their financial systems to report in SACS. In order to have consistent statewide data during the transition, the CDE converted the SACS data back to a J-200/400/600 (J-200) equivalent format to produce a statewide set of data. In 2003-04, for the first time all LEAs reported in SACS. For comparison purposes, we converted the 2003-04 statewide data to J-200 and posted both sets of data. However, beginning with 2004-05, only the SACS format is available.

SACS Unaudited Actual Data Sets

This database contains data for county offices of education, school districts, joint powers agencies, and those charter schools that filed in SACS.

2006-07 SACS Unaudited Actual Data (EXE; 40.6MB)
2005-06 SACS Unaudited Actual Data (EXE; 35.2MB)
2004-05 SACS Unaudited Actual Data (EXE; 29.8MB)
2003-04 SACS Unaudited Actual Data (EXE; 26.1MB)

Charter School Alternative Form Data

Beginning with fiscal year 2003-04, charter school financial reporting was required by Education Code (Outside Source) sections 1628 and 42100 (as amended by Assembly Bill 1994, Chapter 1058, Statutes of 2002). The following data sets contain data for the charter schools that used the Charter School Alternative Form. The data sets also include lists indicating how the remaining charter schools reported their unaudited actual financial data.

Charter School Alternative Form Unaudited Actual Data Sets

2006-07 Charter School Alternative Form Unaudited Actual Data (EXE; 388KB)
In 2006-07, out of an anticipated 630 charter school unaudited actual reports, 617 reports were received. This data set contains data for the 232 charter schools that used the Charter School Alternative Form.

2005-06 Charter School Alternative Form Unaudited Actual Data (EXE; 665KB)
In 2005-06, out of an anticipated 598 charter school unaudited actual reports, 569 reports were received. This data set contains data for the 213 charter schools that used the Charter School Alternative Form.

2004-05 Charter School Alternative Form Unaudited Actual Data (EXE; 252KB)
In 2004-05, out of an anticipated 591 charter school unaudited actual reports, 509 reports were received. This data set contains data for the 164 charter schools that used the Charter School Alternative Form.

2003-04 Charter School Alternative Form Unaudited Actual Data (MDB; 1.93MB)
In 2003-04, a total of 447 charter schools reported unaudited actual financial data. This data set contains data for the 148 charter schools that used the Charter School Alternative Form.

LEA Revenue and Expenditure Report J-200 Data

Until fiscal year 2003-04, the J-200 Unaudited Actual Financial Reports were used by some LEAs to report their balance sheet accounts, revenues by sources, and expenditures by types. Gradually, more and more LEAs reported using SACS. In 2003-04, all LEAs reported in SACS for the first time. For fiscal year 2003-04, we converted the SACS data into the old J-200 format for comparison purposes. However, beginning with fiscal year 2004-05 data, only the SACS format is available. The SACS data are no longer converted to the J-200 format.

J-200 Unaudited Actual Data Sets

2003-04 J-200 Unaudited Actual Data
2002-03 J-200 Unaudited Actual Data
2001-02 J-200 Unaudited Actual Data
2000-01 J-200 Unaudited Actual Data
1999-00 J-200 Unaudited Actual Data
1998-99 J-200 Unaudited Actual Data
1997-98 J-200 Unaudited Actual Data
1996-97 J-200 Unaudited Actual Data
1995-96 J-200 Unaudited Actual Data

Program Cost Accounting Report (J-380)* Data

Beginning with 2003-04 fiscal year data, the Annual Program Cost Data Report (J-380) is no longer collected as a separate report. Please refer to the SACS unaudited actual data sets above for files that include program cost data in the SACS format.

Prior to 2003-04 fiscal year, the J-380/580/780 (J-380) Annual Program Cost Data Reports were used by LEAs to report their unaudited actual expenditure information by program. As conversion to SACS progressed, fewer and fewer LEAs submitted J-380 data.

Program Cost Report Data Sets

2002-03 Program Cost Report Data
2001-02 Program Cost Report Data
2000-01 Program Cost Report Data
1999-00 Program Cost Report Data
1998-99 Program Cost Report Data
1997-98 Program Cost Report Data
1996-97 Program Cost Report Data
1995-96 Program Cost Report Data