Chart of Accounts
Details the minimum requirements for account code structure for all local school administrative units. The documents include the Attach A, used by administrative staff in the LEAs for coding personnel in the school systems.
If you have any questions concerning the use of the Uniform Chart of Accounts (COA), please contact the School Financial Reporting Section in School Business at 984-236-2460.
Tab/Accordion Items
- COA in Excel as of October 21, 2025. The up to date chart is available in BAAS and CCIP.
- Chart of Accounts Updates - July 17, 2025
- UERS Uniform Chart of Accounts (COA) Update - August 2, 2024
- Attachment A - List of budget codes and their required licensure areas for salary calculation purposes. This is used by administrative staff in the LEAs for coding personnel in the school systems. It is continuously updated as changes are made.
- COA Revision Request Form - Excel spreadsheet used to request revisions to the COA and emailed to Roxane Bernard.
- Program Report Codes August 18, 2025
- Purpose Codes Summary August 18, 2025
- Object Codes Summary as of August 18, 2025
- Revenue Codes Summary February 19, 2024
- Asset Codes Summary February 6, 2024
- Liability & Fund Equity Codes Summary October 1, 2021
- Fund Codes September 10, 2019
- New COA Format - Business Rules for Chart of Accounts - LEAs January 18, 2024
- New COA Format - Business Rules for Chart of Accounts - IPS January 18, 2024
- Training
COA in Excel as of June 27, 2025
COA in Excel June 12, 2024
For previous years, see the COA folder of the FBS Archive.
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