GADOE Georgia Department of Education - Financial Review: Chart of Accounts

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	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

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Classification:

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Introduction

Governmental Funds

	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
	505	Principal Accounts - Local Charter Schools - Governmental Funds Principal Accounts maintained by individual local charter schools classified as Governmental Funds. Only to be used by a school district reporting the activity of the local charter school within the district.
	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

	Code	Description
	600	School Nutrition Service Fund
	659	School Nutrition Service Fund - Charter Schools For use in reporting the local charter schools’ school food service activity. This fund is only necessary for those local charter schools within a school district that account for their school food operations separately from the overall school district’s school food operations. This fund will NOT roll into Fund 600.
	690	Internal Service Fund A proprietary fund type used to account for the operation of organizational units within the LUA and to LUA functions which provide goods or services to other LUAs, or to other governmental units on a cost-reimbursable basis. Examples may be central warehousing and purchasing, central data processing, and central printing and duplication operations.
	693	Enterprise Fund A proprietary fund type used to account for operations which are financed and operated in a manner similar to private business enterprises. The costs (expenses including depreciation and indirect costs) of providing goods or services to the students or general public on a continuing basis are financed or recovered primarily through user charges. Enterprise funds also are used to account for operations where the school board or state regulatory agency has decided that periodic determination of revenues earned, expenses incurred and net income if appropriate for capital maintenance, public policy, management control, accountability or other purposes. Examples might include a bookstore operation, an athletic stadium operation, a community swimming pool operation, or after school child care operation.

Fiduciary Funds

	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

	Code	Description
	800	General Fixed Assets Account Group Account groups to record the cost of all property, plant and equipment other than those accounted for in the proprietary funds or fiduciary funds. General fixed assets include sites, site improvements, building and building improvements, and machinery and equipment.
	801	Capital Assets - Governmental Funds Fund used to record the cost of all property, plant and equipment other than those accounted for in the proprietary funds or fiduciary funds. Capital Assets include sites, site improvements, building and building improvements, and machinery and equipment. Includes all Governmental Funds
	859	Capital Assets - Governmental Funds - Charter Schools For use in reporting the local charter schools’ capital asset activity. Fund used to record the cost of all property, plant and equipment other than those accounted for in the proprietary funds or fiduciary funds. Capital Assets include sites, site improvements, building and building improvements, and machinery and equipment. Includes all Governmental Funds. This fund will NOT roll into Fund 800 or 801.
	900	General Long-Term Debt - Governmental Funds Account groups to record the principal amount of all long-term liabilities excluding those of the proprietary funds or fiduciary funds. The long-term liabilities include general obligation bonds, capitalized lease obligations, installment sales agreements, legal judgments, special assessments payable to cities or other governmental units, unfunded pension liabilities, and notes and warrants which are not due within one year.
	902	Pension Activity - Districtwide Fund to be used to account for the pension activity for GASB 68 reporting requirements.
	904	Other Post-Employment Benefits (OPEB) – Government-wide Fund to be used to account for the other post-employment benefits activity for GASB 75 reporting requirements.
	959	General Long-Term Debt - Governmental Funds - Charter Schools For use in reporting the local charter schools’ long term debt activity. Account groups used to record the principal amount of all long-term liabilities excluding those of the proprietary funds or fiduciary funds. The long-term liabilities include general obligation bonds, capitalized lease obligations, installment sales agreements, legal judgments, special assessments payable to cities or other governmental units, unfunded pension liabilities, and notes and warrants which are not due within one year. This fund will NOT roll into Fund 900.