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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Classification: Funds  Balance Sheet  Revenue Source  Program  Function  Object  Sub Object 
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Introduction
  Personal Services - Salaries Print  Download
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  Purchased Professional & Technical Services Print  Download
Code Description
300 PURCHASED PROFESSIONAL AND TECHNICAL SERVICES
Services which can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are the services and travel of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants, therapists (physical/occupational/ mobility/ speech), etc. LUAs may assign objects within the 300 Series for each type of service provided but must combine all services for reporting to GDOE.
310 Contracted Service -Administration
Services in support of the various policymaking and managerial activities of the school district. Included are management consulting activities oriented to general governance or business and financial management of the school district; school management support activities; and election services and tax assessing and collecting services. (Usually used with functions 2230, 2300, 2400, and 2500.)
311 SCHOOL BOARD MEMBERS PER DIEM
The compensation paid to the members of the local board when paid with vendor check. (Travel is paid in object 585).
321 Contracted Service - Teachers
322 Contracted Service - Art,Music,P.E.
323 Contracted Service -Counselors
324 Contracted Service -Technology Specialist
330 Contracted Service -Nursing Services
332 DRUG AND ALCOHOL TESTING, Fingerprinting
Expenditures for fingerprinting and drug/alcohol testing. Does not include physicals.
334 BUS DRIVER PHYSICALS
Expenditures for bus driver's physicals. Does not include drug and or alcohol testing.
340 Professional Legal Services
Payments made to lawyers and attorneys, including retainer fees for services to be rendered.
361 Per Diem and Fees
Compensation on a hourly or daily fee basis for which the employer makes no payroll deduction. All employees are required to be compensated through payroll.
362 Per Diem and Fees - Expenses
Reimbursable costs such as travel, postage, telephone, etc. in connection with services rendered on a per diem basis.
  Purchased Property Services Print  Download
  Other Purchased Services Print  Download
  Supplies Print  Download
  Property Print  Download
  Other Objects Print  Download
  Other Uses Print  Download