EC sections 56205(b)(1)(D) and (E) requires the Annual Budget Plan of a SELPA to include the projected total expenditures by the SELPA and for each member LEA within the SELPA including the SACS object code, a description, the amount of the projected expenditure for each LEA within the SELPA, and the total expenditure for the SELPA. Attachment III is optional for single LEA SELPAs as the information has been provided in Section D, Table 2.

The SACS object field classifies expenditures according to the types of items purchased or services obtained. It classifies revenues by the general source and type of revenue. It also classifies balance sheet accounts as assets, liabilities, or fund balance. Additional information regarding the SACS object codes is available in the 2019 California School Accounting Manual.

Attachment III consists of 10 columns.

1. Column one consists of the list number for each LEA listed in column two.
2. Column two is automatically populated using the member LEA names identified in Attachment I. Rows within Attachment III cannot be sorted or filtered. For LEAs listed in Attachment I who are no longer participating in the Local Plan “0” should be entered as the revenue received for each subsequent column.
3. Column three identifies the total projected expenditures for SACS object codes 1000 through 1999 described as “Certificated Personnel Salaries” for each LEA listed in the column two. The final row in the third column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the third column together, and must equal the amount listed in Section D, Table 2 “Object Code 1000—Certificated Salaries.”
4. Column four identifies the total projected expenditures for SACS object codes 2000 through 2999 described as “Classified Personnel Salaries” for each LEA listed in the second column. The final row in the fourth column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the fourth column together, and must equal the amount listed in Section D, Table 2 “Object Code 2000—Classified Salaries.”
5. Column five identifies the total projected expenditures for SACS object codes 3000 through 3999 described as “Employee Benefits” for each LEA listed in the second column. The final row in the fifth column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the fifth column together, and must equal the amount listed in Section D, Table 2 “Object Code 3000—Employee Benefits.”
6. Column six identifies the total projected expenditures for SACS object codes 4000 through 4999 described as “Books and Supplies” for each LEA listed in the second column. The final row in the sixth column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the sixth column together, and must equal the amount listed in Section D, Table 2 “Object Code 4000—Supplies.”
7. Column seven identifies the total projected expenditures for SACS object codes 5000 through 5999 described as “Services and Other Operating Expenditures” for each LEA listed in the second column. The final row in the seventh column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the seventh column together, and must equal the amount listed in Section D, Table 2 “Object Code 5000—Services and Operations.”
8. Column eight identifies the total projected expenditures for SACS object codes 6000 through 6999 described as “Capital Outlay” for each LEA listed in the second column. The final row in the eighth column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the eighth column together, and must equal the amount listed in Section D, Table 2 “Object Code 6000—Capital Outlay.”
9. Column nine identifies the total projected expenditures for SACS object codes 7000 through 7499 described as “Other Outgo” for each LEA listed in the second column. The final row in the ninth column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the ninth column together, and must equal the amount listed in Section D, Table 2 “Object Code 7000—Other Outgo and Financing.”
10. Column ten automatically calculates each LEA’s Projected Expenditure Subtotal for object codes 1000 through 7499 by adding the amounts listed in columns three through nine for each member LEA listed in the second column. The final row in the final column will automatically calculate the total projected expenditures for the SELPA by adding the amounts listed in the previous rows for each LEA in the final column together, and must equal the total SELPA revenue identified in Section D, Table 2.

The completion of Attachment III is optional for single LEA SELPAs, but is required for all multiple LEA SELPAs and COE joined SELPAs.