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

View:
Outline  Search  Code Relationships  [Users Guide]
Classification: Funds  Balance Sheet  Revenue Source  Program  Function  Object  Sub Object 
Fiscal Year: 
Print Download Expand All Collapse All
Introduction
  Personal Services - Salaries Print  Download
  Personal Services - Benefits Print  Download
  Purchased Professional & Technical Services Print  Download
  Purchased Property Services Print  Download
  Other Purchased Services Print  Download
Code Description
511 Student Transportation Purchased from Another LUA within State
Amounts paid to other school districts within the state for transporting children to and from school and school-related events. These include payments to individuals who transport themselves or their own children or for reimbursement of transportation expenditure/expenses on public carriers. Expenditures for rental of buses that are operated by school district personnel are recorded not here but under object 442. (used only with function 2700)
519 Student Transportation Purchased from Other Sources
Payments to persons or agencies other than school districts for transporting children to and from school and school-related events. (used only with function 2700)
520 INSURANCE (OTHER THAN EMPLOYEE BENEFITS)
Expenditures for all types of insurance coverage except employee benefits. Property insurance should be recorded in function 2600, transportation insurance in 2700 and fidelity bonds in 2300 and 2500. Liability insurance may be charged, as appropriate, to the functions indicated above.
530 COMMUNICATION
Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and voice communication, data communication services to establish or maintain computer-based communications, networking, and internet services; video communications services to establish or maintain one-way or two-way video communications via satellite, cable, or other devices; and postal communication services to establish postage machine rentals, postage express delivery services and couriers.
561 TUITION TO OTHER GEORGIA LUAs
Expenditures for tuition to other LUAs within the state of Georgia.
562 TUITION TO LUAs OUTSIDE GEORGIA
Expenditures for tuition to LUAs outside Georgia.
563 TUITION TO PRIVATE SOURCES
Tuition paid to private schools or organizations. Payments made to non-governmental entities for supplemental services would be included here.
569 OTHER TUITION
Tuition paid to state and other governmental organizations for specialized instructional services.
570 Food Service Management
Expenditures for the operation of a local food service facility by other than employees of the school district. Included are contracted services, such as food preparation, associated with food service operation. Direct expenditure by the school district for food, supplies, labor, and equipment would be charged to the appropriate object codes. (Used only with function 3100)
580 TRAVEL - EMPLOYEES
Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the LUAs. Consultants' travel is recorded in object 300. Travel for Board members should be included here if their salary is recorded in object 111.
585 TRAVEL - SCHOOL BOARD MEMBERS
Expenditures for transportation, meals, hotel and other travel-related expenses for board members, not classified as employees. If the board members are paid through salary object code 111, then the board member travel must be paid against object 580.
591 COMMODITY HAULING (OUTSIDE CONTRACTS)
Expenditures to haul USDA commodities for use in the School Food Service Program or other feeding programs sponsored by the LUA such as the Child Care Food Program.
592 SERVICES PURCHASED FROM LUA WITHIN GEORGIA
Expenditures to another LUA within the state for services, other than tuition or transportation. RESA fees are included under object code 812. Regional or county library fees are included under object code 811.
593 Payments For Pass Through Funds
Payments made by the school district to other entities for pass-through funds when the district is acting as the fiscal agent or grantor.
594 Payments to Charter Schools
Payments made the school district to charter schools for their portion of state and local funds.
595 OTHER PURCHASED SERVICES
Expenditures for all other purchased services which are not classifiable under other codes. This includes services purchased from another LUA outside Georgia.
596 Residential Facilities
Residential Facilities
597 Subcontracts and Sub-Awards in Excess of the First $25,000
Subcontracts and Sub-Awards in Excess of the First $25,000
  Supplies Print  Download
  Property Print  Download
  Other Objects Print  Download
  Other Uses Print  Download