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

 Staff Contact List

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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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Introduction
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Code Description
3120 TOTAL QUALITY BASIC EDUCATION FORMULA EARNINGS (STATE AND LOCAL FUNDS)
Total QBE Program grant amounts, including Local Fair Share (except categorical grants). The net of accounts 3120, 3122, 3124, 3125 and 3140 will equal QBE state revenue. Revenue source code 3120 is further identified as revenue for the salary portion of QBE program allotments.
3122 QBE ALLOTMENT (OPERATING COSTS)
Revenue identified as the operating cost portion of QBE program allotments.
3124 QBE Contra Account - Austerity Reduction
Debit entry for Austerity reduction
3125 TOTAL STATE CATEGORICAL GRANTS
Total QBE categorical grants, including Transportation, Middle School Incentive, Special Instructional Assistance, Sparsity, etc.
3140 QBE CONTRA ACCOUNT (DEBIT)
Debit entry for total QBE program grant local fair share only.
3200 EQUALIZATION (PARITY)
Revenue to equalize local monies raised per student statewide.
3300 GRANTS FROM K-12 LOTTERY
Amounts received to fund programs supported by lottery proceeds.
3400 GRANTS FROM PRE-K LOTTERY
Amounts received to fund programs supported by lottery proceeds.
3510 SCHOOL NUTRITION SERVICE GRANTS (STATE FUNDS ONLY)
State School Nutrition Service Program grants. (Federal grants are recorded in 4510 and 4511)
3600 CAPITAL OUTLAY GRANTS
Entitlement for acquisition, construction, and improvement of educational facilities. Georgia State Finance and Investment Commission (GSFIC) grants are reported in this account.
3800 OTHER GRANTS FROM GEORGIA DEPARTMENT OF EDUCATION
Other grants from the GA DOE not classified elsewhere.
3911 On Behalf Payments - Health Insurance
Payments made by a state to the Department of Community Health for the benefit of the school district employees. Fund 100 only.
3912 On Behalf Payments - Teachers Retirement
Payments made by a state to the Teachers Retirement System for the benefit of the school district employees. Fund 100 only.
3913 On Behalf Payments - Public School Employees Retirement
Payments made by a state to the Public School Employees Retirement System for the benefit of the school district employees. Fund 100 only.
3995 FUNDS FROM OTHER STATE AGENCIES
Revenues from state agencies other than GA DOE.
  Federal Sources Print  Download
  Other Financing Sources Print  Download
  Other Items Print  Download