|
Code
|
Description
|
|
1110
|
AD VALOREM TAXES Tangible and intangible taxes received for school purposes by a city or county, based on mileage rate established by the local board. |
|
1120
|
LOCAL OPTION SALES TAX Taxes assessed by a unit other than a LUA upon the sales and consumption of goods and services. |
|
1121
|
Other Sales Taxes Other Sales Taxes - Real Estate Transfer Taxes (RETT) and Intangible Recording Taxes. The RETT no longer a requirement to prorate these taxes between the General Fund and the Debt Service Funds. Intangible Recording Taxes have been recorded in Source 1110 in the past, but it is more properly classified as a sales tax.
|
|
1130
|
SPECIAL PURPOSE LOCAL OPTION SALES TAX
|
|
1170
|
APPROPRIATION FROM CITY OR COUNTY Revenue received by a city or county government and transferred to the LUA. |
|
1180
|
Forest Land Protection Tax Revenue The GEORGIA FOREST LAND PROTECTION ACT OF 2008 (O.C.G.A. 48-5-7.7) provides for an ad valorem tax exemption for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products and excludes the entire value of any residence located on the property. |
|
1190
|
OTHER TAXES Other forms of taxes collected by a city or county government and transferred to the LUA, including railroad car taxes and in lieu of taxes money received from the TVA through the Georgia Department of Revenue. There is no longer a requirement to prorate these taxes between the General Fund and the Debt Service Funds. |
|
1199
|
Charter Commission Local Revenue The prorata share of the local revenue being distributed to Charter Commission LEAs. |
|
1210
|
Concession Sales Sales |
|
1215
|
Club Dues and Fees Dues and Fees for Club accounts |
|
1220
|
Donations Miscellaneous donations |
|
1225
|
Fundraising/Misc. Sales Fund raising and miscellaneous sales for principal accounts. |
|
1230
|
Gate Receipts Gate receipts |
|
1310
|
TUITION FROM INDIVIDUALS
|
|
1320
|
TUITION FROM OTHER GEORGIA LUAs
|
|
1330
|
TUITION FROM LUAs OUTSIDE GEORGIA
|
|
1340
|
TUITION FROM OTHER SOURCES
|
|
1350
|
SUMMER SCHOOL TUITION
|
|
1400
|
Transportation Fees Revenue from individuals, welfare agencies, privates sources, or other school districts and government sources for transporting students to and from schools and school activities
|
|
1500
|
Investment Income Interest or dividends earned on investments or deposits. Also included are gains/losses realized from changes in the fair value of investments. GASBS Statement 31 requires that all investment income, including changes in fair value of investments, be reported as revenue in the operating statement. The changes in fair value for the Georgia Extended Asset Pool would be recorded here. |
|
1611
|
STUDENT SALES - BREAKFAST AND LUNCH PROGRAMS Funds received from students daily, weekly, or monthly for paid and reduced price meals. |
|
1612
|
Student Sales - Breakfast Programs Funds received from students daily, weekly, or monthly for paid and reduced price breakfast meals. |
|
1613
|
Student Sales - Snack Programs Funds received from students daily, weekly, or monthly for paid and reduced Snacks. |
|
1614
|
Student Sales - Special Milk Funds received from students daily, weekly, or monthly for paid and reduced price Special Milk program. |
|
1621
|
SUPPLEMENTAL SALES - BREAKFAST AND LUNCH PROGRAMS Funds received from students and adults for food sold a la carte. |
|
1622
|
ADULT SALES - BREAKFAST AND LUNCH PROGRAMS Funds received from adults for meals. |
|
1623
|
CONTRACTED SALES - BREAKFAST AND LUNCH PROGRAMS Fund received for meals sold under contract to a separate entity. |
|
1700
|
STUDENT ACTIVITIES - CENTRALIZED Revenue from school sponsored activities which are recorded in the central accounting records. This revenue could include gate receipts, bookstore sales, student membership dues and fees, and other student activity income. |
|
1800
|
COMMUNITY SERVICE ACTIVITIES Revenue from community service activities operated by an LUA. For example, fees from swimming pools, child care programs, and recreation programs. |
|
1910
|
Rental of Property Revenue from the rental of either real or personal property owned by the school district. |
|
1920
|
CONTRIBUTIONS FROM PRIVATE SOURCES Revenue from a philanthropic foundation, private individuals, or private organizations for which no repayment or special service to the contributor is expected. |
|
1930
|
GAIN (LOSS) ON SALE OF FIXED ASSETS (PROPRIETARY FUND TYPES ONLY) The amount of revenue over the book value of the fixed assets sold. For example, the gain on the sale would be the portion of the selling price received in excess of the depreciated value (book value). |
|
1940
|
Textbook Sales Revenue from the sale of used textbooks. |
|
1950
|
SERVICES PROVIDED OTHER LUAs OR OTHER GOVERNMENTAL UNITS Revenue from services provided other than for tuition and student transportation services. These services could include data processing, purchasing, maintenance, cleaning, consulting and guidance. This account also includes revenue from sales to LUAs. |
|
1960
|
COST OF SALES (Contra to account 1950) Cost of goods purchased for resale. |
|
1970
|
Operating Revenues Funds received for goods and services provided within the LUA or other user fees generated through an Internal Service or Enterprise Fund. Examples are sales and user charges for central warehousing and purchasing, central data processing, and central and duplication operations. |
|
1985
|
STUDENT SUPPLY FEES Revenue from students for supplies. |
|
1990
|
FEDERAL INDIRECT COST REIMBURSEMENT Reimbursement from federal programs with an approved indirect cost rate. The offsetting expenditure will be recorded in the appropriate funds in account 2300-880. |
|
1995
|
OTHER LOCAL REVENUES Revenue from local sources not otherwise classified. |