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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Code Description
0601 APPROPRIATIONS CONTROL (BUDGETARY ACCOUNT)
This account records authorizations granted by the school board or legislative body to make expenditures for specific purposes. This account appears in a balance sheet prepared during the fiscal period. It is closed out and does not appear in the balance sheet prepared at the close of the fiscal period.
0602 EXPENDITURES/EXPENSES CONTROL
The total of all expenditures and other uses charged against appropriations during the fiscal period. The account appears only in a balance sheet prepared during the fiscal period as a deduction from the appropriations account to arrive at the unexpended balance of appropriations. At the end of the fiscal period, the account is closed into fund equity and does not appear in the balance sheet.
0603 ENCUMBRANCES CONTROL
This account designates obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which part of the appropriation is reserved. In an interim balance sheet, encumbrances are deducted along with the expenditures from the appropriations account to arrive oath unencumbered balance.
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