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
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.
  Proprietary Funds Print  Download
  Fiduciary Funds Print  Download
  Entity Wide - Governmental Funds Print  Download