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

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Introduction

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PROGRAM CODE

A four digit code identifies specific activities and procedures designed to accomplish a predetermined objective. This field is used to accumulate the data for the functions used in Quality Basic Education (QBE) program accounting, and for required reporting of the QBE programs and other programs as specified by the GDOE. Specific program codes are to be assigned by the GDOE with a range of codes in the field to be used at the LUA's discretion. The first three digits of the code denote the specific program. The fourth digit identifies the type of expenditure (Basic, Enrichment, or Unclassified).

TYPE CODES
  • XXX0 UNCLASSIFIED EXPENDITURES

    Unclassified type expenditures are those that are not General fund QBE Basic Expenditures or general fund Enrichment Expenditures.For example, parts purchases for bus repair would be charged to student transportation supplies and coded 100-1320-2700-610. The last "0" in the program code indicates an unclassified type expenditure (not QBE Basic or Enrichment).

  • XXX1 QBE BASIC EXPENDITURES

    Programs dealing with the interaction between students and teachers whereby a uniformly sequenced core curriculum is provided for grades kindergarten through 12 for those competencies defined by the State Board of Education in GA. Code Section 20-2-140 which a student is expected to or provided the opportunity to master. Costs associated with these programs are "basic expenditures" which are synonymous with "direct instructional costs" (function 1000 only). Examples of Basic Programs are those comprising the core curriculum. The last "1" in a program code indicates "Basic QBE expenditures."

  • XXX2 ENRICHMENT EXPENDITURES

    Defined by the State Board generally as programs which do not devote a major portion of class time to the competencies adopted by the State Board under GA. Code 20-2-140. Examples of enrichment programs would be those outside the core curriculum. The last "2" in a program code indicates "enrichment expenditures."

UNDISTRIBUTED PROGRAMS

  • 999X UNDISTRIBUTED PROGRAMS (NON CATEGORICAL AND/OR LOCAL PROGRAMS

    All charges which are not directly assigned to a program are classified here. For example, general administration expenses are not assigned to programs and are charged to program code 9990. An expenditure for Communication for the Superintendent's office would be coded 100-9990-2300-530. The three nines in the program field indicate the expense was not distributed to a program (999) and the last zero indicates the expense was unclassified (not QBE Basic or Enrichment).