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

Report Problems with this Page
Chart of Accounts

View:
Outline  Search  Code Relationships  [Users Guide]
Classification: Funds  Balance Sheet  Revenue Source  Program  Function  Object  Sub Object 
Fiscal Year: 
Print Download Expand All Collapse All
Introduction
  Assets Print  Download
  Capital Assets Print  Download
  Other Debits Print  Download
  Budget and Expenditure/Expense/Encumbrance Accounts Print  Download
  Budgeting and Revenue Accounts Print  Download
  Liabilities, Equities, and Other Credits Print  Download
  Fund Equity and Other Credits Print  Download
Code Description
0711 Invested in Capital Assets, Net of Related Debt
An account representing the LUA's investment in capital assets less accumulated depreciation and debt associated with the investment. Used in the Entity-wide funds for governmental activities and proprietary funds.
0717 NET POSITION - Net Pension/OPEB Liability (Obligation)
The District's balance of Net Position related to the district's proportionate share of the unfunded net pension or OPEB liability of the governmental nonemployer cost sharing benefit pension or OPEB plan. (Use to record the unfunded TRS/ERS or SHBP liability at the government-wide level.) Funds 600, 902, 904 (FY 2018). This is most commonly referred to as the "Net Position - Pension/OPEB Related Activity" account and will always be a deficit.
0721 CONTRIBUTED CAPITAL
An equity account in the proprietary funds which shows the amount of fund capital contributed by the LUA from general revenue and resources. Annual subsidies to cover operating deficits are not recorded here. These amounts are recorded as other sources (interfund transfers) and closed to account 0740, Retained Earnings - Unreserved.
0730 Restricted Net Assets
The accumulated earnings of the proprietary funds which have been retained in the fund and which are reserved for a specific purpose. Funds 600-699
0740 Unrestricted Net Assets
The accumulated earnings of the proprietary funds which have been retained in the fund and which are not reserved for any specific purpose. Used by School Nutrition Service instead of 0799. Funds 600-699.
0750 Nonspendable Fund Balances
The nonspendable fund balance classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. This would include items not expected to be converted to cash including inventories and prepaid amounts. It may also include the long-term amount of loans and receivables, as well as property acquired for resale and the corpus (principal) of a permanent fund.
0751 FUND BALANCE - RESERVED FOR INVENTORIES
The amount of funds invested in the inventory asset accounts.
0752 FUND BALANCE - RESERVED FOR PREPAID EXPENDITURES/EXPENSES
The unamortized portion of prepaid expenditures.
0753 FUND BALANCE - RESERVED FOR ENCUMBRANCES
A reserve representing the separation of a portion of a fund balance to provide for unliquidated encumbrances. Separate accounts may be maintained for current encumbrances and prior year encumbrances. This will be mapped for financial reporting purposes as Assigned fund balance for GASB 54 purposes
0754 FUND BALANCE - RESERVED FOR ADVANCES
A portion of fund equity representing amounts advanced to other funds. This account is an offset to account 0133, Advance to Other Funds. This will be mapped to Assigned Fund balance for financial reporting purposes per GASB 54.
0755 FUND BALANCE - RESERVED FOR BUS REPLACEMENT
The amount required by the GDOE to be set aside to finance replacement of buses under the student transportation program. This will be mapped to Restricted Fund balance for financial reporting purposes per GASB 54.
0760 Nonspendable Fund Balance
Those items that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact, such as inventories, prepaid expenditures, permanent funds that require the principal to be maintained intact. Required for financial reporting purposes for GASB 54. Beginning in FY 2016, report Nonspendable Fund Balances using balance sheet account 0750.
0770 Restricted Fund Balance
Fund Balance should be reported as restricted when constraints placed on the use of resources are either (a) externally imposed by creditors (such as through debt covenants, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. GASB 54 reporting requirement.
0771 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0772 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0773 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0774 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0775 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0776 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0777 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0778 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0779 FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs)
A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
0780 Committed Fund Balance
Amounts constrained for a specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision-making authority (Board of Education) should be reported as committed. Required for GASB 54 reporting
0781 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0782 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0783 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0784 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0785 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0786 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0787 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0788 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0789 FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs)
Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
0790 Assigned Fund Balance
Amounts that are constrained by the government's intent to be used for specific purposes, but are neither restricted nor committed, should be reported as assigned fund balance. Intent should be expressed by (a) the governing body itself or (b) an official delegated the authority to assign amounts to be used for specific purposes. GASB 54 requirement.
0799 FUND BALANCE UNRESERVED - UNDESIGNATED
The excess of a fund's assets over its liabilities and reserves.