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
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Code Description
110 TEACHERS
The contract salary of full-time and part-time teachers whose employment requires that they hold a valid Georgia teacher certificate.
111 SCHOOL BOARD MEMBERS SALARIES
The compensation paid to the members of the local board, if paid through payroll.
112 PREKINDERGARTEN TEACHER
The contract salary of full-time and part-time teachers or aides. Certified or non-certified teachers and aides of regular education pre-kindergarten students.
113 SUBSTITUTE/TEMPORARY EMPLOYEE
Portion of costs for work performed by employees of the school district who are hired on a temporary basis or as a substitute for any certified employee.
114 SUBSTITUTE/TEMPORARY EMPLOYEE
Portion of costs for work performed by employees of the school district who are hired on a temporary basis or as a substitute for any non certified/classified employee.
115 EXTENDED DAY - TEACHERS
Salaries for a maximum of one hour in addition to the eight-hour work day for teachers to provide students with supplementary services.
116 PROFESSIONAL DEVELOPMENT STIPENDS
Funds awarded to qualified certified personnel for having successfully completed formal educational opportunities occurring at any time during the fiscal year outside of an employee's normal contract hours and for which either staff development units (SDUs) or college credits, earned in a regionally-accredited institution, are awarded in accordance with an approved professional development plan.
117 EXTENDED YEAR
Additional time worked beyond the regular 190-day contract period.
118 ART,MUSIC,PE
SALARIES PAID FOR ART, MUSIC, FOREIGN LANGUAGE, PE SPECIALIST
120 SUPERINTENDENT, RESA DIRECTOR, TECHNICAL INSTITUTE DIRECTOR
Contract salary of superintendent, RESA Director or AVTS Director. No other positions may be included in this object.
121 DEPUTY, ASSOC, ASSISTANT, AREA SUPERINTENDENT
Administrative officer who assists the chief executive officer of the school system.
130 PRINCIPAL
131 ASSISTANT PRINCIPAL
140 AIDES AND PARAPROFESSIONALS
Salaries of aides and paraprofessionals who assist in the classrooms or media centers.
141 Salary Of Seretarial Staff
Salary of Secretarial Staff- (Account added for indirect cost calculation application).
142 Salary Of Clerical Staff
Salaries of clerical staff performing administrative support in any function.
143 RESEARCH PERSONNEL
Manages or is otherwise employed in any aspect of program research.
145 INTERPRETER
Interprets spoken communication for hearing-impaired students.
146 ATHLETICS PERSONNEL
Serves as or supports the system or school athletic program. Manages and directs the athletics/sports program for the school system.
148 ACCOUNTANT
151 LEGAL PERSONNEL
Manages or is otherwise employed in any aspect of providing legal services for the school system.
161 TECHNOLOGY SPECIALIST
Assists teachers with incorporating various types of technology into the instructional program. Use function 2210 only if using job code 643 (Technology Director). Use function 1000 with job code 445.
162 PLANNING & EVALUATION PERSONNEL
Manages or is otherwise employed in any aspect of the selection, identification, or appraisal of the overall goals, priorities, and objectives of the school system.
163 SCHOOL NURSE/SPECIAL EDUCATION NURSE LPN
Registered nurse who coordinates health care services and health education services among students, families, and community. Provides services to students with physical and health impairments including direct treatments, independent health care, parent and teacher consultations, and home visits.
164 PHYSICAL/OCCUPATIONAL/MOBILITY/SPEECH THERAPIST
Provides services to students to promote motor coordination, posture, proper positioning, mobility, and functional independence. Provides systematic techniques to orient students with visual impairments to their environments and help them move about independently. Speech-language pathologists (sometimes called speech therapists) assess, diagnose, treat, and help to prevent communication and swallowing disorders in students.
165 LIBRARIAN/MEDIA SPECIALIST
Manages the use, purchasing, inventory of teaching and learning resources including books, non-print media, and equipment.
166 YOUNG FARMER TEACHER
Teaches Agricultural Science to young farmers in the community.
171 TEACHER SUPPORT SPECIALIST/DIAGNOSTICIAN/AUDIOLOGI
Assists teachers with diagnosing students' learning problems and implementing instructional learning strategies. Provides diagnostic, evaluative, and support services for students with hearing impairments.
172 ELEMENTARY COUNSELOR
Counselor of students in grades P through 5.
173 SECONDARY COUNSELOR
Counselor of students in grades 6 through 12.
174 SCHOOL PSYCHOLOGIST
Psychologist who measures and interprets students' intellectual, emotional, and social development, diagnoses educational disabilities, and collaborates in the planning of educational programs.
175 SCHOOL PSYCHOMETRIST
Measures the intellectual, social, and emotional development of students through the administration and interpretation of psychological tests.
176 SCHOOL SOCIAL WORKER
Assists other school personnel and family members in solving personal adjustment problems of students and improving school attendance.
177 Family Services/Parent Coordinator
Supports the student, family, and school in the coordination and delivery of collaborative based community services.
178 Graduation Coach
Graduation Coaches 7044.
179 REHABILITATION COUNSELOR
Provides counseling, evaluations, or other services to secondary special education students for purpose of transition to post-secondary vocational placement.
180 BUS DRIVERS
Salaries of full and part-time bus drivers.
181 MAINTENANCE PERSONNEL, TRANSPORTATION MECHANIC, OT
Maintenance technician for operating and maintaining building or grounds. Responsible for maintaining transportation fleet. Assists in transportation-related activities; includes bus monitors. Supports the campus security officer. Manages or is otherwise employed in warehousing and distribution.
184 SCHOOL NUTRITION PROGRAM CAFETERIA
Salaries of cafeteria managers, assistant managers, cafeteria workers or cashiers.
186 CUSTODIAL PERSONNEL
Responsible for the overall cleaning of the facility.
190 OTHER MANAGEMENT PERSONNEL
Salaries which are not classifiable to one of the objects defined above. Director of Student Services, Director of Psycho-Educational Program, Director of Child Serve, Director of Curriculum/Instruction, Special Education Director, Kindergarten Director, Federal Programs Director, Title I Director, Director of GA Learning Resources System, Vocational Director(LUA), vocational Director(RESA), Youth Apprenticeship Director, Director of Media Services, Plant Operations Director or Manager, Transportation Director/Manager, Personnel/Human Resources Director, Community School Director/Coordinator, Community School Programs Director, Adult Education Director/Coordinator, Food Service Administrator, Social Services Case Manager.
191 OTHER ADMINISTRATIVE PERSONNEL
Assists with the collection, processing, and reporting of information. Information Services Personnel, Information Services Personnel - Instructional Services, Psycho-Educational Special Education Specialist, Special Education Specialist, Kindergarten Specialist, Instructional Supervisor, Staff Development Specialist, Information Services Personnel - General Administration, Information Services Personnel - School Administration, Vocational Supervisor(School Level), Information Services Personnel - Finance and Business Services, Finance & Business Service Personnel, Information Services Personnel - Maintenance and Plant Services, Information Services Personnel - Transportation, Information Services Personnel - Central Support Services, Human Resources Personnel, Public Relations Personnel, Information Services Personnel - Other Support Services, Information Services Personnel - School Food Service, After School Program Worker.
195 Terminal Leave Payments
Salary payments made to separating employees for terminal benefits and/or unused leave (terminal leave)
196 Retirement Incentive Payments
Incentive payments made to employees to encourage then to retire. These payments can not be charged to a federal grant per OMB A-87. These payments shall be allocated to the federal grants through indirect costs. These expenditures must be charged to the General Fund.
199 Other Salaries and Compensation
Salaries associated with job codes and duties not classified elsewhere.
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