|
Code
|
Description
|
|
100
|
General Fund A governmental fund type used to account for all financial resources of the LUA except those required to be accounted for in another fund. In addition to the Regular QBE Allotment Sheet grants, the following State funded grants should be included in the General Fund, using the appropriate Program Code: |
|
150
|
Consolidated Schoolwide Fund A governmental fund type to be used to account for the consolidation of state, local, and federal funds in support of a Title I Schoolwide Program. |
|
200
|
Debt Service Fund A governmental fund type used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and paying agents fees. |
|
300
|
Capital Projects Fund A governmental fund type used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those of proprietary funds and fiduciary funds). The most common source of revenue in this fund is the sale of bonds. A sub-fund should be used for each capital project. |
|
359
|
Capital Projects Fund - Charter Schools For use in reporting the local charter schools’ capital projects activity. A governmental fund type used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those of proprietary funds and fiduciary funds). A sub-fund should be used for each capital project of the local charter schools. This fund will NOT roll into Fund 300. |
|
370
|
Capital Outlay - Exceptional Growth
|
|
380
|
Capital Outlay - School Renovation (Federal)
|
|
390
|
ARRA - Impact Aid (Section 8007) CFDA 84.404A. These funds are both competitive and formula grants for those districts that currently receive impact aid funds. |
|
400
|
Federal Consolidated Initiatives - Administration and Schoolwide Fund used to account for federal-only consolidated initiatives such as schoolwide programs, and beginning in fiscal year 2018, administrative costs. |
|
402
|
Title I
|
|
404
|
Special Education
|
|
406
|
Vocational Education-Federal Funded
|
|
408
|
Title VI (Includes Title V-B effective FY 18) Fund 408 (CFDA# 84.358) - Effective FY 2018, the Every Student Succeeds Act (ESSA) modified the grant from a Title VI, Part B grant to a Title V, Part B grant, with the CFDA number remaining 84.358. The fund and program code to record this grant activity will remain the same. |
|
410
|
Goals 2000 Educate America - School Improvement Grants
|
|
412
|
Drug Free
|
|
414
|
Title II
|
|
416
|
Race to the Top Grant Race to the Top Grants CFDA 84.395. |
|
422
|
Even Start
|
|
424
|
Emergency Immigrant
|
|
426
|
Breakfast Startup
|
|
430
|
Charter Schools - Federal
|
|
432
|
Education Of Homeless Children
|
|
434
|
Learn And Serve America
|
|
436
|
HHS Aids Education
|
|
438
|
Transition Grant Programs This fund is for Transition grant programs administered by the Professional Standards Commission, to include Troops to Teachers, Transition to Teaching |
|
440
|
Georgia Sea Bilingual Project
|
|
442
|
Technology Literacy Challenge Fund
|
|
444
|
Christa Mcauliffe Fellowship Program
|
|
446
|
Nutrition Education Developmental Project-Federal Funded Grants
|
|
447
|
Reserved For Additional Doe Federal Grants
|
|
448
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
449
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
450
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
451
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
452
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
453
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
454
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
455
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
456
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
457
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
458
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
459
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
460
|
TITLE III
|
|
461
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
462
|
TITLE IV
|
|
463
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
464
|
TITLE V
|
|
465
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
466
|
School Renovation Grant - IDEA
|
|
467
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
468
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
469
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
470
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
471
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
472
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
473
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
474
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
475
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
476
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
477
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
478
|
USDA - Fresh Fruits and Vegetable Program This program is designed to set aside some time outside of lunch/breakfast to serve fruits and vegetables to students only. |
|
479
|
RESERVED FOR ADDITIONAL DOE FEDERAL GRANTS
|
|
480
|
U.S.D.A- Summer Food Program
|
|
482
|
Jr. Rotc
|
|
483
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
484
|
Reserved For Non Doe Direct Federal Funds For K-12(For Lua Use)
|
|
485
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
486
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
487
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
488
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
489
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
490
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
491
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
492
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
493
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
494
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
495
|
ARRA Grants - Not Accounted for Elsewhere This fund is used to account for all other ARRA grants not included elsewhere. |
|
496
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
497
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
498
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
499
|
RESERVED FOR NON DOE DIRECT FEDERAL FUNDS FOR K-12(FOR LUA USE)
|
|
500
|
Principal Accounts-Governmental Funds Principal Accounts maintained by individual schools classified as Governmental Funds |
|
510
|
Adult Education
|
|
512
|
Post Secondary Vocational Education
|
|
514
|
Headstart
|
|
516
|
WIA
|
|
530
|
Glrs Grant
|
|
532
|
GNETS - State And Federal Grants Fund formerly known as "SED". The program name was changed in a prior fiscal year. Fund name changed to match with the program name. |
|
534
|
Migrant Education Agency (Mea)
|
|
536
|
Family Connection
|
|
538
|
Georgia Forestry Commission
|
|
539
|
Dropout Prevention/Dropout Recovery Grants Dropout Prevention/Dropout Recovery Grants |
|
540
|
Children And Youth Coordinating Council/Governors Office for Children and Families
|
|
542
|
Georgia Council For The Arts
|
|
544
|
Georgia Child Care Council
|
|
546
|
Georgia Department Of Community Affairs
|
|
548
|
Georgia Department of Human Resources
|
|
549
|
Governor's Office of Highway Safety
|
|
550
|
Reserved For K-12 Grants From Sources Other Than State Or Federal (For Lua Use)
|
|
551
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
552
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
553
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
554
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
555
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
556
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
557
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
558
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
559
|
RESERVED FOR K-12 GRANTS FROM SOURCES OTHER THAN STATE OR FEDERAL (FOR LUA USE)
|
|
560
|
Pre-Kindergarten (Lottery)
|
|
570
|
K-12 (Lottery)
|
|
580
|
All Other Special Revenue/Other Systems Or Organizations(For Lua Use)
|
|
581
|
All Other Special Revenue/Other Systems Or Organizations
|
|
582
|
All Other Special Revenue/Other Systems Or Organizations
|
|
583
|
All Other Special Revenue/Other Systems Or Organizations
|
|
584
|
All Other Special Revenue/Other Systems Or Organizations
|
|
585
|
All Other Special Revenue/Other Systems Or Organizations
|
|
586
|
All Other Special Revenue/Other Systems Or Organizations
|
|
587
|
All Other Special Revenue/Other Systems Or Organizations
|
|
588
|
All Other Special Revenue/Other Systems Or Organizations
|
|
589
|
Governmental Funds _ Other Governmental Funds previously classified as Enterprise fund. After school programs, banquet/catering accounts, etc. that have been previously reported in Fund 693, Enterprise Fund, that now should be reported as a governmental fund type for financial reporting purposes.
|
|
590
|
Permanent Fund A governmental fund to account for resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the school district's programs. |
|
591
|
Permanent Fund
|
|
592
|
Permanent Fund
|
|
593
|
Permanent Fund
|
|
594
|
Permanent Fund
|
|
595
|
Permanent Fund
|
|
596
|
Permanent Fund
|
|
597
|
Permanent Fund
|
|
598
|
Fiscal Agent (for separate Reporting on Financial Statements) This special revenue fund is for recording the activity of funds in which the school district has contracted with another entity to act as fiscal agent. The terms of this agreement are of such nature that it requires reporting of the other entity in the school district financial statements. This is a rare situation and you should check with your auditor prior to using this fund. |
|
599
|
Local Charter Schools (Start up) This special revenue fund is for recording the activity of Start up local charter schools so that they are included in the financial analysis report of the authorizing school district. Fund 599 is to only be used to report activity of the local charter schools that are part of a school district. |