Assisting Georgia schools with management of their financial resources for educating students.
CONTACT INFORMATION
Amy Rowell, CPA CGFM
Georgia Dept. of Education
Financial Review Division
1652 Twin Towers East
205 Jesse Hill Jr. Drive SE
Atlanta, GA 30334
 (404) 656-6754
 (404) 657-5512
  arowell@doe.k12.ga.us

Tessie Warren
Administrative Assistant

 (404) 656-2497
 (404) 657-5512
  twarren@doe.k12.ga.us

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Chart of Accounts

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Classification: Funds  Balance Sheet  Revenue Source  Program  Function  Object  Sub Object 
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Code Description
4300 CATEGORICAL GRANTS - DIRECT FROM FEDERAL GOVERNMENT
Grants received directly from agencies of the federal government, such as the Department of Agriculture, Energy, Defense or Education.
4510 CHILD NUTRITION PROGRAM SERVICE GRANTS (ALL FEDERAL FUNDS EXCEPT BREAKFAST PROGRAM)
Federal Child Nutrition Program grants, including student lunch reimbursements. (State grant is recorded in 3510).
4511 CHILD NUTRITION PROGRAM GRANTS (FEDERAL FUNDS-BREAKFAST PROGRAM)
Federal Child Nutrition Program grants received from GDOE only. (State grant is recorded in 3510).
4512 CHILD AND ADULT CARE FOOD PROGRAM (CACFP) FEDERAL GRANTS
Federal funds received from the Office of School Readiness for the Child and Adult Care Food Program.
4513 FEDERAL REIMBURSEMENT FOR AFTER-SCHOOL SNACKS
4520 OTHER FEDERAL GRANTS THROUGH GEORGIA DEPARTMENT OF EDUCATION
Federal grants received through GDOE not classified elsewhere.
4521 Other Federal Grants Through the Georgia Department of Education - ARRA
ARRA grants through GADOE
4530 ALL OTHER FEDERAL GRANTS
Federal grants received from sources other than the federal government or the GDOE. Included might be grants from a state agency, such as Department of Human Resources or from a fiscal agent handling grants for a federal agency.
4531 Other Federal Grants - ARRA
Federal grants received from sources other than the federal government or the GDOE. Included might be grants from a state agency, such as Department of Human Resources or from a fiscal agent handling grants for a federal agency
4820 IMPACT AID - MAINTENANCE AND OPERATION (PL 81-874)
School assistance in federally affected areas - M & O.
4821 Emergency Impact Aid
Funds to assist school districts and schools in meeting the educational needs of students displaced by Hurricanes Katrina and Rita
4822 ARRA - Impact Aid Construction Funds
Only to be used for Impact Aid Construction Funds received directly by the district
4830 REVENUE IN LIEU OF TAXES
Commitments or payments made from general revenues by the federal government to the LUA in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the LUA on the same basis as privately owned property or other tax base.
4900 REVENUES ATTRIBUTABLE TO USDA COMMODITIES
Revenue recorded to represent the value of USDA foods received.
4995 Revenue from federal sources not otherwise classified
Revenue from other federal sources not otherwise classified.
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