Which of the following is NOT a component of the SACS structure?

• A. Fund
• B. Year
• C. Goal
• D. Budget

Answer: (D)

SACS is organized around three data dimensions: fund, year, and goal. The fund identifies the fiscal category for resource tracking (like a general fund or a special revenue fund), the year designates the time period the data cover, and the goal connects measures to a specific strategic objective, showing how resources and outcomes align with district priorities. Budget, while crucial for planning and resource allocation, sits outside this structural organization. It represents projected revenues and expenditures used to plan and control resources, not a structural dimension used to categorize data in SACS. So, Budget is not a component of the SACS structure.