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California School Accounting Manual (CSAM). ○ Prepared using State standardized accounting reporting format (SACS). ○ Official information used for State Revised …2007, 2008, 2009, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018 California School Accounting Manual (2016 Edition) at: cde.ca.gov/fg/ac/sa North Monterey County Unified School District California School Accounting Manual Glossary.pdf, 1.22 MB; (Last Modified on February 26, 2018)The California School Accounting Manual, the State's financial guide for school districts, defines a budget as "a plan of financial operation consisting of