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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Introduction
  Local Sources Print  Download
Code Description
1110 AD VALOREM TAXES
Tangible and intangible taxes received for school purposes by a city or county, based on mileage rate established by the local board.
1120 LOCAL OPTION SALES TAX
Taxes assessed by a unit other than a LUA upon the sales and consumption of goods and services.
1121 Other Sales Taxes
Other Sales Taxes - Real Estate Transfer Taxes (RETT) and Intangible Recording Taxes. The RETT no longer a requirement to prorate these taxes between the General Fund and the Debt Service Funds. Intangible Recording Taxes have been recorded in Source 1110 in the past, but it is more properly classified as a sales tax.
1130 SPECIAL PURPOSE LOCAL OPTION SALES TAX
1170 APPROPRIATION FROM CITY OR COUNTY
Revenue received by a city or county government and transferred to the LUA.
1180 Forest Land Protection Tax Revenue
The GEORGIA FOREST LAND PROTECTION ACT OF 2008 (O.C.G.A. 48-5-7.7) provides for an ad valorem tax exemption for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products and excludes the entire value of any residence located on the property.
1190 OTHER TAXES
Other forms of taxes collected by a city or county government and transferred to the LUA, including railroad car taxes and in lieu of taxes money received from the TVA through the Georgia Department of Revenue. There is no longer a requirement to prorate these taxes between the General Fund and the Debt Service Funds.
1191 Title Ad Valorem Tax (TAVT)
Title Ad Valorem Tax - replacement of the Birthday Tax on Vehicles
1192 Ad Valorem Taxes Contra Account for Tax Collection Fee
Ad Valorem Taxes Contra Account for Tax Collection Fee
1199 Charter Commission Local Revenue
The prorata share of the local revenue being distributed to Charter Commission LEAs.
1210 Concession Sales
Sales
1215 Club Dues and Fees
Dues and Fees for Club accounts
1220 Donations
Miscellaneous donations
1225 Fundraising/Misc. Sales
Fund raising and miscellaneous sales for principal accounts.
1230 Gate Receipts
Gate receipts
1310 TUITION FROM INDIVIDUALS
1320 TUITION FROM OTHER GEORGIA LUAs
1330 TUITION FROM LUAs OUTSIDE GEORGIA
1340 TUITION FROM OTHER SOURCES
1350 SUMMER SCHOOL TUITION
1400 Transportation Fees
Revenue from individuals, welfare agencies, privates sources, or other school districts and government sources for transporting students to and from schools and school activities
1500 Investment Income
Interest or dividends earned on investments or deposits. Also included are gains/losses realized from changes in the fair value of investments. GASBS Statement 31 requires that all investment income, including changes in fair value of investments, be reported as revenue in the operating statement. The changes in fair value for the Georgia Extended Asset Pool would be recorded here.
1611 STUDENT SALES - BREAKFAST AND LUNCH PROGRAMS
Funds received from students daily, weekly, or monthly for paid and reduced price meals.
1612 Student Sales - Breakfast Programs
Funds received from students daily, weekly, or monthly for paid and reduced price breakfast meals.
1613 Student Sales - Snack Programs
Funds received from students daily, weekly, or monthly for paid and reduced Snacks.
1614 Student Sales - Special Milk
Funds received from students daily, weekly, or monthly for paid and reduced price Special Milk program.
1621 SUPPLEMENTAL SALES - BREAKFAST AND LUNCH PROGRAMS
Funds received from students and adults for food sold a la carte.
1622 ADULT SALES - BREAKFAST AND LUNCH PROGRAMS
Funds received from adults for meals.
1623 CONTRACTED SALES - BREAKFAST AND LUNCH PROGRAMS
Fund received for meals sold under contract to a separate entity.
1700 STUDENT ACTIVITIES - CENTRALIZED
Revenue from school sponsored activities which are recorded in the central accounting records. This revenue could include gate receipts, bookstore sales, student membership dues and fees, and other student activity income.
1800 COMMUNITY SERVICE ACTIVITIES
Revenue from community service activities operated by an LUA. For example, fees from swimming pools, child care programs, and recreation programs.
1910 Rental of Property
Revenue from the rental of either real or personal property owned by the school district.
1920 CONTRIBUTIONS FROM PRIVATE SOURCES
Revenue from a philanthropic foundation, private individuals, or private organizations for which no repayment or special service to the contributor is expected.
1930 GAIN (LOSS) ON SALE OF FIXED ASSETS (PROPRIETARY FUND TYPES ONLY)
The amount of revenue over the book value of the fixed assets sold. For example, the gain on the sale would be the portion of the selling price received in excess of the depreciated value (book value).
1940 Textbook Sales
Revenue from the sale of used textbooks.
1950 SERVICES PROVIDED OTHER LUAs OR OTHER GOVERNMENTAL UNITS
Revenue from services provided other than for tuition and student transportation services. These services could include data processing, purchasing, maintenance, cleaning, consulting and guidance. This account also includes revenue from sales to LUAs.
1960 COST OF SALES (Contra to account 1950)
Cost of goods purchased for resale.
1970 Operating Revenues
Funds received for goods and services provided within the LUA or other user fees generated through an Internal Service or Enterprise Fund. Examples are sales and user charges for central warehousing and purchasing, central data processing, and central and duplication operations.
1985 STUDENT SUPPLY FEES
Revenue from students for supplies.
1990 FEDERAL INDIRECT COST REIMBURSEMENT
Reimbursement from federal programs with an approved indirect cost rate. The offsetting expenditure will be recorded in the appropriate funds in account 2300-880.
1995 OTHER LOCAL REVENUES
Revenue from local sources not otherwise classified.
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