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
200 EMPLOYEE BENEFITS
Expenditures by the LUA on behalf of employees. These amounts are not included in the gross salary, but are in excess of that amount. Such payments are fringe benefit payments and, while not paid directly to employees, are part of the cost of personal services. The employee benefit applicable to any salary should be charged directly to the function to which the salary was charged. Employer benefits should include (but are not limited to) group insurance, social security, retirement, workers compensation, unemployment compensation and annuity plans.
210 State Health Insurance
Employer Share of State Health Insurance paid on behalf of the employee.
220 FICA
Employer Share of FICA paid on behalf of employee.
230 Teachers Retirement System
Employer share of TRS paid on behalf of employee.
240 Employees Retirement System
Employer share of ERS paid on behalf of employee.
250 Unemployment Compensation
Employer payment of Unemployment Insurance paid on behalf of employee.
260 Workmen Compensation
Employer payment of Workmen Compensation premiums paid on behalf of employee.
270 On Behalf Payments
Payments made by the state of other governments on behalf of the school district that benefit active employees of the school district. An equal revenue amount should be recorded in revenue source codes 3911, 3912, 3913.
279 Pension/OPEB Expense
Account to be used to record pension expense activity for TRS, ERS, PSERS and any local retirement systems for GASB 68 reporting requirements, as well as the OPEB expense activity for SHBP or any other post-employment benefit for GASB 75 reporting requirements. District-wide activity only. (Fund 9xx only) This account is updated to reflect it is allowable for both the Pension Fund 902 and the OPEB Fund 904. (FY 2018)
280 Benefit in Lieu of Social Security
Employer payment of Benefit in Lieu of Social Security paid on behalf of employee.
290 Other Employee Benefits
Other Employee Benefits paid by employer on behalf of employee.
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