Which item is NOT part of the SACS structure?

• A. Fund
• B. Strategy
• C. Year
• D. Object

Answer: (B)

SACS is a standardized set of coding fields used to classify district financial data. It organizes each transaction into defined blocks that keep reporting consistent across years and districts. Core blocks typically include Fund (where the money comes from), Year (which fiscal period the entry belongs to), and Object (the type of expenditure or revenue). A common additional block links the activity to a function or program, tying financial activity to its purpose. Strategy, however, is not a financial coding block in this structure; it relates to planning or initiatives rather than the financial classification scheme used in SACS. So the item that does not fit is Strategy.