GADOE Georgia Department of Education - Financial Review: Chart of Accounts

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	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

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Introduction

Assets

	Code	Description
	0101	CASH IN BANK All funds on deposit with a bank or savings and loan institution. NOW checking accounts and Money Market accounts are included.
	0102	CASH ON HAND Cash received but not deposited in a bank.
	0103	PETTY CASH Cash set aside for the purpose of paying small obligations for which the issuance of a formal voucher and check would be too expensive and time consuming. Expenditures are charged to appropriate accounts, as checks are written to reimburse petty cash throughout the year.
	0104	CHANGE FUND Cash provided to operations needing to make change. This account should be closed at year-end by returning all unused cash and re-opening the account the next fiscal year.
	0105	CASH WITH FISCAL AGENT Deposits with fiscal agents, such as commercial banks, for the payment of matured bonds and interest.
	0111	INVESTMENTS Securities held for the production income in the form of interest or dividends. The account does not include fixed assets used in LUA or RESA operations. Money Market checking accounts which yield interest are NOT recorded as investments, but as cash in bank, account 0101.
	0112	Unamortized Premiums on Investments The excess of the amount paid for securities over the face value that has not yet been amortized. Us of this account is restricted to short-tem money market investments
	0113	Unamortized Discounts on Investments (Credit) The of the face value of securities over the amount paid for them that has not yet been written off. Use of the account is restricted to short-tem investments
	0114	INTEREST RECEIVABLE The amount of interest receivable on investments.
	0121	Taxes Receivable The amount of taxes collected and anticipated to be collected within 60 days by the tax collecting agency, but not remitted to the LUA.
	0131	Interfund Loans Receivable Amounts that are due, other than charges for goods and services rendered, from another fund in the LUA and that are due within one year.
	0132	Interfund Accounts Receivable Amounts due from another fund. The offsetting transaction is an entry to Interfund Accounts Payable (Account 0402) in the appropriate fund.
	0133	Advance To Other Funds Amounts that are owed, other than charges for goods and services rendered, to a particular fund by another fund in the LUA and that are not due within one year.
	0141	Intergovernmental Accounts Receivable - State Amounts due from another state governmental unit.
	0142	Intergovernmental Accounts Receivable - Federal Amounts due from another federal governmental unit.
	0143	Intergovernmental Accounts Receivable - Local Amounts due from another local government, but not include local taxes.
	0153	Accounts Receivable Amounts due from individuals, firms or corporations for goods and services furnished by an LUA (but not including amounts due from other funds or from other governmental units.
	0171	Inventory for Consumption Value of purchased food on hand for use in the School Nutrition Program, and other supplies (e.g., custodial supplies, office supplies) on hand for LUA use.
	0172	Inventory for Resale The value of goods held by an LUA for resale rather than for use in its own operations.
	0173	INVENTORY - U.S. DEPARTMENT OF AGRICULTURE (USDA) COMMODITIES Value of donated USDA commodities on hand for use in the School Nutrition Program.
	0181	PREPAID EXPENDITURES/EXPENSES Payment in advance of the receipt of goods and service, such as rent and insurance. Generally prepaid items cover more than one fiscal year and only the noncurrent portion is recorded as an asset.
	0185	DEFERRED CHARGES Expenditures that are not chargeable to the fiscal period in which they were made but that are carried as an asset, pending amortization or other disposition (e.g., bond issuance costs). Deferred charges differ from prepaid items in that they usually extend over a longer period of time (more than five years) and are not regularly recurring costs of operation.
	0193	Capitalized Bond and Other Debt Issuance Costs Represents certain bond and other debt issuance costs, including lease-purchase debt issuance cost, that are capitalized for the purpose of accounting for the cost/valuation basis of capital assets. Used only with Proprietary funds and Fund 900.
	0194	Discount on Issuance of Bonds Represents amount to be amortized as debt discount in connection with the issuance of bonds. Used only with Proprietary funds and Fund 900.
	0199	OTHER CURRENT ASSETS Other items of value owned but not provided for elsewhere.

Capital Assets

	Code	Description
	0211	LAND Land purchased or otherwise acquired by the LUA. This account includes costs incurred in preparing land for use (e.g., razing of structures).
	0221	LAND IMPROVEMENTS The cost of permanent attachments or annexations to land, such as sidewalks, trees, drives, tunnels, sewers, etc.
	0222	ACCUMULATED DEPRECIATION - LAND IMPROVEMENTS The accumulation of periodic credits to reflect the expiration of the estimated service life of land improvements.
	0231	BUILDINGS The acquisition cost of permanent structures and permanent improvements thereto owned or held by an LUA. This account includes costs incurred in the acquisition of buildings (e.g., broker's fees).
	0232	ACCUMULATED DEPRECIATION - BUILDINGS (CREDIT) The accumulation of periodic credits to reflect the expiration of the estimated service life permanent structures and permanent improvements thereto.
	0241	MACHINERY AND EQUIPMENT Tangible property of a more or less permanent nature, other than land or buildings and improvements thereon (e.g., machinery, tools, trucks, and furnishings). This account includes costs incurred in the acquisition of machinery and equipment (e.g., transportation costs).
	0242	ACCUMULATED DEPRECIATION - MACHINERY AND EQUIPMENT The accumulation of periodic credits to reflect the expiration of the estimated service life of machinery and equipment.
	0251	CONSTRUCTION IN PROGRESS The cost of construction work for projects not yet completed.
	0261	Infrastructure An asset, network, or subsystem that has a useful life that is significantly longer than those of other capital assets. These assets may include water/sewer systems, roads, bridges, tunnels and other similar assets. Technology cabling between schools. Ex. fiber optics installed between the schools for technology connectivity, if the district owns the fiber and it is not a lease.
	0262	Accumulated Depreciation - Infrastructure The accumulation of periodic credits to reflect the expiration of the estimated service life of infrastructure.
	0271	Works of Art and Historical Collections Individual items or collections of items that are of artistic or cultural importance.
	0281	INTANGIBLE ASSETS GASB 51 reporting
	0282	ACCUMULATED AMORTIZATION - INTANGIBLE ASSETS GASB 51 Reporting

Other Debits

	Code	Description
	0303	AMOUNTS AVAILABLE (for use in the EntityWide Funds - Long Term Debt) An account in the general long-term debt entity-wide funds equal to the amount of fund balance available in the governmental funds (e.g., debt service fund) for the retirement of general long-term liabilities.
	0304	AMOUNTS TO BE PROVIDED (for use in the Entity-Wide Funds - Long Term Debt) An account in the general long-term debt entity-wide funds representing the amount to be provided from taxes, special assessments or other general revenues to liquidate general long-term liabilities.
	0313	DEFERRED OUTFLOW OF RESOURCES - Unamortized Loss on Debt Refunding Represents the loss on the difference between the reacquisition price and the net carrying amount of old debt when a current or advance refunding of debt occurs. The unamortized loss amount should be deferred and amortized over the remaining life of the old debt or the life of the new debt, whichever is shorter.
	0315	DEFERRED OUTFLOW OF RESOURCES - District Contributions The entity's contributions to the cost sharing benefit pension or cost sharing benefit OPEB plan subsequent to the measurement date and before the end of the employer's reporting period. (Used at the government-wide level to reclassify current year payment to TRS/ERS and SHBP and the On-Behalf activity.) Funds 600, 902, 904 (FY 2018)
	0317	DEFERRED OUTFLOW OF RESOURCES - Pension/OPEB Plan Represents the actuarial changes in the district's proportionate share of the governmental nonemployer cost sharing benefit pension/OPEB plan. (Used at the government-wide level to record the changes in the TRS/ERA and SHBP trust funds.) Funds 600, 902, 904 (FY 2018)

Budget and Expenditure/Expense/Encumbrance Accounts

	Code	Description
	0601	APPROPRIATIONS CONTROL (BUDGETARY ACCOUNT) This account records authorizations granted by the school board or legislative body to make expenditures for specific purposes. This account appears in a balance sheet prepared during the fiscal period. It is closed out and does not appear in the balance sheet prepared at the close of the fiscal period.
	0602	EXPENDITURES/EXPENSES CONTROL The total of all expenditures and other uses charged against appropriations during the fiscal period. The account appears only in a balance sheet prepared during the fiscal period as a deduction from the appropriations account to arrive at the unexpended balance of appropriations. At the end of the fiscal period, the account is closed into fund equity and does not appear in the balance sheet.
	0603	ENCUMBRANCES CONTROL This account designates obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which part of the appropriation is reserved. In an interim balance sheet, encumbrances are deducted along with the expenditures from the appropriations account to arrive oath unencumbered balance.

Budgeting and Revenue Accounts

	Code	Description
	0301	ESTIMATED REVENUES AND OTHER FINANCING SOURCES (BUDGETARY ACCOUNT, INTERIM STATEMENTS ONLY) The amount of revenues and other source receipts estimated to be received or to become receivable during the fiscal period. At the end of the fiscal period, the account is closed out into fund equity and does not appear in the balance sheet. This account would appear in interim financial statements.
	0302	REVENUES AND OTHER FINANCING SOURCES The total of all revenues and other source receipts realized during a period. This represents the increase in ownership equity during a designated period of time. the account appears only in a balance sheet prepared during the fiscal period. At the end of the fiscal period, the account is closed out into fund equity and does not appear in the balance sheet.

Liabilities, Equities, and Other Credits

	Code	Description
	0401	INTERFUND LOANS PAYABLE Amounts that are owed, other than charges for goods and services, to another fund in the LUA and that are due within one year.
	0402	INTERFUND ACCOUNTS PAYABLE Amounts due to another fund. The offsetting transaction would be an entry to Interfund Accounts Receivable (Account 0132) in the appropriate fund.
	0403	ADVANCE FROM OTHER FUNDS The non-current portions (longer than a year) of a long-term debt owed by one fund to another fund with the same LUA.
	0411	INTERGOVERNMENTAL ACCOUNTS PAYABLE Amounts due to another local, state or federal governmental unit or LUA.
	0421	ACCOUNTS PAYABLE Liabilities on open account owed to individuals, firms, or corporations for goods and services received.
	0422	SALARIES AND BENEFITS PAYABLE To be used for salary accruals only
	0423	COMPENSATED ABSENCES PAYABLE - Current Amounts set aside to compensate employees for absences such as vacation, illness holidays for which it is expected that employees will be paid with one year. Used only with Proprietary funds and Fund 900.
	0424	Claims Incurred But Not Reported (IBNR) Claims that can be reasonably estimated and its is probable that a claim will be asserted, the expenditure/expense and liability should be recognized. These claims are normally associated with self insured workers compensation, dental and other employer funded insurance funds.
	0425	GOODS RECEIPT/INVOICE RECEIPT CLEARING ACCOUNT Account used for posting amount differences resulting from quantity variances between PO and Goods Receipt.
	0427	VENDOR ACCOUNT USING A DOWN PAYMENT INDICATOR G/L Reconciliation account used for posting Down Payments in the AP Sub-ledger.
	0429	DISCOUNT TAKEN Account used for posting discounts taken on AP Invoices and Invoice Verification Invoices.
	0432	Construction Contracts Payable - Retainage Liabilities on construction contracts for that portion of the work that has been completed but on which part of the liability has not been paid pending final inspection, or the lapse of a specified time period, or both. The unpaid amount is usually stated as a percentage of the contract price.
	0433	Construction Contracts Payable Amounts due by a school district on contracts for constructing buildings and other structures and other improvements. This would be for the work performed and not paid. Normally at fiscal year end, this would be the June invoice. This does not include the retainage payable.
	0442	Bonds Payable - Current Bonds that have not reached or passed their maturity date but are due within one year or less. This account is used only in Proprietary or Fiduciary Funds and in Fund 900, which is for the Entity Wide financial statement presentation.
	0443	Unamortized Premiums on Issuance on Bonds An account that represents that portion of the excess of bond proceeds over par value and that remains to be amortized over the remaining life of such bonds. This account is used only in Proprietary or Fiduciary Funds and in Fund 900, which is for the Entity Wide financial statement presentation.
	0451	LOANS PAYABLE - CURRENT Short-term obligations representing amounts borrowed for short periods of time, usually evidenced by notes payable or warrants payable.
	0452	Capital Lease Obligations - Current Capital lease obligations that are due within one year.
	0455	INTEREST PAYABLE Interest due within one year.
	0471	FEDERAL INCOME TAX PAYABLE The amount of federal income tax withheld from employees' salaries and wages.
	0472	GEORGIA INCOME TAX PAYABLE The amount of the State of Georgia income tax withheld from employees' salaries and wages.
	0473	TEACHER RETIREMENT PAYABLE The amount of retirement funds withheld from employees' salaries and wages.
	0474	PUBLIC SCHOOL EMPLOYEES RETIREMENT PAYABLE The amount of retirement funds withheld from non-certified employees' salaries and wages.
	0475	GROUP HEALTH INSURANCE PAYABLE The amount of group insurance premium withheld from employees' salaries and wages.
	0476	OTHER GROUP INSURANCE PAYABLE The amount of group insurance premium other than health withheld from employees' salaries and wages.
	0477	SOCIAL SECURITY TAXES PAYABLE The amount of social security taxes including Medicare tax withheld from employees' salaries and wages.
	0478	EMPLOYEES RETIREMENT SYSTEM PAYABLE The amount of ERS retirement funds withheld from employees' salaries and wages.
	0479	OTHER PAYROLL WITHHOLDINGS PAYABLE Amounts not otherwise provided withheld from employees' salaries and wages.
	0481	UNAVAILABLE/UNEARNED REVENUE Amounts which do not meet revenue recognition criteria (available and measurable). Revenues which are measurable but not available should be recorded here until the revenues are available.
	0491	Deposits Payable Liability for deposits received as a prerequisite to providing or receiving services, goods, or both.
	0499	OTHER CURRENT LIABILITIES Other financial obligations not provided for elsewhere.
	0511	GENERAL OBLIGATION BONDS PAYABLE - LONG TERM Amount of bonds backed by the full faith and credit of the LUA that have not reached or passed their maturity date and that are not due within one year. This account is used only in Proprietary or Fiduciary Funds and in Fund 900, which is for the Entity Wide financial statement presentation.
	0513	DEFERRED INFLOW OF RESOURCES - Unamortized Gain of Debt Refunding An account that represents the gain on the difference between the reacquisition price and the net carrying amount of old debt when a current or advance refunding of debt occurs. The unamortized gain amount should be deferred and amortized over the remaining life of the old debt or the life of the new debt, whichever is shorter.
	0517	DEFERRED INFLOW OF RESOURCES - Pension/OPEB Plan Represents the actuarial changes in the district's proportionate share of the governmental nonemployer cost sharing benefit pension or OPEB plan. (Used at the government-wide level to record the changes in the TRS/ERA and SHBP trust funds.) Funds 600, 902, 904 (FY 2018) This account is also referred as the "Proportionate Share of Collective Deferred Inflows related to Net Pension Liability" on the Department of Audits' Government Wide Statements template.
	0519	DEFERRED INFLOW OF RESOURCES - Delinquent Taxes An account that represents the delinquent taxes that are earned as of the fiscal year end but are not received within 60 days of the balance sheet date. This account should be used only when reporting delinquent taxes at the fund level on the modified accrual basis (Funds 100 and 200).
	0521	Loans Payable - Long Term An unconditional written promise signed by the maker to pay certain sum of money one year or more after the issuance date. This should be rare with school districts due to state law preventing it.
	0531	CAPITAL LEASES PAYABLE The discounted present value of total future stipulated payments on lease agreements that were capitalized.
	0551	Compensated Absences - Long Term Amounts remaining beyond the period of one year to be paid on compensated absences balances
	0561	Arbitrage Rebate Liability Liabilities arising from arbitrage rebates to the IRS from bond financing.
	0590	Other Long-Term Liabilities Other long term liabilities not provided for elsewhere. This account represents amounts due after more than one year from the balance sheet date for advances from other funds and certain miscellaneous liabilities, including workers' compensation, self funded insurance, and legal claims and judgments.
	0591	DEFERRED COMPENSATION BENEFITS PAYABLE Amount owed to third parties on plans that offer employees the opportunity to defer receipt of a portion of their salary and the related liability for federal income taxes.
	0592	PROPORTIONATE SHARE OF NET PENSION/OPEB LIABILITY The District's proportionate share of the unfunded net pension or OPEB liability of the governmental nonemployer cost sharing benefit pension or OPEB plan. (Use to record the unfunded TRS/ERS or SHBP liability at the government-wide level.) Funds 600, 902, 904 (FY 2018). This account is most commonly referred as the "Net Pension/OPEB Liability" account.

Fund Equity and Other Credits

	Code	Description
	0711	Invested in Capital Assets, Net of Related Debt An account representing the LUA's investment in capital assets less accumulated depreciation and debt associated with the investment. Used in the Entity-wide funds for governmental activities and proprietary funds.
	0717	NET POSITION - Net Pension/OPEB Liability (Obligation) The District's balance of Net Position related to the district's proportionate share of the unfunded net pension or OPEB liability of the governmental nonemployer cost sharing benefit pension or OPEB plan. (Use to record the unfunded TRS/ERS or SHBP liability at the government-wide level.) Funds 600, 902, 904 (FY 2018). This is most commonly referred to as the "Net Position - Pension/OPEB Related Activity" account and will always be a deficit.
	0721	CONTRIBUTED CAPITAL An equity account in the proprietary funds which shows the amount of fund capital contributed by the LUA from general revenue and resources. Annual subsidies to cover operating deficits are not recorded here. These amounts are recorded as other sources (interfund transfers) and closed to account 0740, Retained Earnings - Unreserved.
	0730	Restricted Net Assets The accumulated earnings of the proprietary funds which have been retained in the fund and which are reserved for a specific purpose. Funds 600-699
	0740	Unrestricted Net Assets The accumulated earnings of the proprietary funds which have been retained in the fund and which are not reserved for any specific purpose. Used by School Nutrition Service instead of 0799. Funds 600-699.
	0750	Nonspendable Fund Balances The nonspendable fund balance classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. This would include items not expected to be converted to cash including inventories and prepaid amounts. It may also include the long-term amount of loans and receivables, as well as property acquired for resale and the corpus (principal) of a permanent fund.
	0751	FUND BALANCE - RESERVED FOR INVENTORIES The amount of funds invested in the inventory asset accounts.
	0752	FUND BALANCE - RESERVED FOR PREPAID EXPENDITURES/EXPENSES The unamortized portion of prepaid expenditures.
	0753	FUND BALANCE - RESERVED FOR ENCUMBRANCES A reserve representing the separation of a portion of a fund balance to provide for unliquidated encumbrances. Separate accounts may be maintained for current encumbrances and prior year encumbrances. This will be mapped for financial reporting purposes as Assigned fund balance for GASB 54 purposes
	0754	FUND BALANCE - RESERVED FOR ADVANCES A portion of fund equity representing amounts advanced to other funds. This account is an offset to account 0133, Advance to Other Funds. This will be mapped to Assigned Fund balance for financial reporting purposes per GASB 54.
	0755	FUND BALANCE - RESERVED FOR BUS REPLACEMENT The amount required by the GDOE to be set aside to finance replacement of buses under the student transportation program. This will be mapped to Restricted Fund balance for financial reporting purposes per GASB 54.
	0760	Nonspendable Fund Balance Those items that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact, such as inventories, prepaid expenditures, permanent funds that require the principal to be maintained intact. Required for financial reporting purposes for GASB 54. Beginning in FY 2016, report Nonspendable Fund Balances using balance sheet account 0750.
	0770	Restricted Fund Balance Fund Balance should be reported as restricted when constraints placed on the use of resources are either (a) externally imposed by creditors (such as through debt covenants, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. GASB 54 reporting requirement.
	0771	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0772	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0773	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0774	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0775	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0776	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0777	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0778	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0779	FUND BALANCE - RESERVED FOR __________ (Available for use by LUAs) A portion of fund equity, not otherwise provided for, set aside for legally authorized purposes or to reflect that spending resources are not available, having already been spent.
	0780	Committed Fund Balance Amounts constrained for a specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision-making authority (Board of Education) should be reported as committed. Required for GASB 54 reporting
	0781	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0782	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0783	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0784	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0785	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0786	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0787	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0788	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0789	FUND BALANCE - UNRESERVED - DESIGNATED FOR (Available for use by LUAs) Segregation of a portion of fund balance to indicate tentative plans for future financial resource use, such as general contingencies or equipment replacement. These designations reflect tentative managerial plans or intent and should be distinguished clearly from reserves.
	0790	Assigned Fund Balance Amounts that are constrained by the government's intent to be used for specific purposes, but are neither restricted nor committed, should be reported as assigned fund balance. Intent should be expressed by (a) the governing body itself or (b) an official delegated the authority to assign amounts to be used for specific purposes. GASB 54 requirement.
	0799	FUND BALANCE UNRESERVED - UNDESIGNATED The excess of a fund's assets over its liabilities and reserves.