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
  Governmental Funds Print  Download
  Proprietary Funds Print  Download
  Fiduciary Funds Print  Download
Code Description
700 Trust And Agency Funds
A fiduciary fund type used to account for assets held by an LUA in a trustee capacity or as an agent for individuals, private organizations, other governmental units and/or other funds. Trust funds would include non-expendable trust funds, expendable trust funds, and pension trust funds. Fiduciary funds may include funds for a parent-teacher organization or a teacher organization. This fund type includes the following sub-classifications
705 Principal Accounts-Activity Funds
Agency funds maintained by individual schools. Examples include student clubs and organizations.
710 Expendable Trust Funds
Account for assets held by an LUA in a trustee capacity, where both the principal and earnings on principal may be expended for purposes specified in the trust agreement.
715 Principal Accounts-Trust Funds
Account for assets held by an individual School in a trustee capacity, where both the principal and earnings on principal may be expended for purposes specified in the trust agreement.
720 Nonexpendable Trust Funds
Account for assets held by an LUA in a trustee capacity, where only the earnings on principal may be expended and the principal must remain intact.
725 Principal Accounts-Nonexpendable Trust Funds
Account for assets held by an individual School in a trustee capacity, where only the earnings on principal may be expended and the principal must remain intact.
730 Pension Trust Funds
Account for pension assets held by an LUA in a trustee capacity.
740 Agency Funds
Account for assets held by an LUA in an agent capacity. Agency funds are custodial in nature, i.e., assets equal liabilities; therefore, they serve generally as clearing accounts.
759 Principal Accounts - Local Charter Schools - Agency Funds
For use in reporting the local charter schools’ principal account activity classified as Fiduciary in nature (for example agency funds). This fund is only necessary for those local charter schools within a school district that account for their principal account activity (also referred to as school activity accounts) operations separately from the overall school district’s school operations.
  Entity Wide - Governmental Funds Print  Download