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 the Division of School Business 984-236-2460.

Working Documents FY 2020-2021

COA in Excel December 21, 2020
Attach A in Excel Continuously updated as changes are made
Attach A in PDF Continuously updated as changes are made
COA Summary of Updates July 30, 2020
COA Revision Request Form - Excel spreadsheet used to request revisions to the COA and emailed to Roxane Bernard.

Supporting Documents FY 2020-2021

Program Report Codes December 3, 2020
Purpose Codes Summary September 10, 2019
Object Codes Summary May 22, 2020
Revenue Codes Summary July 29, 2020
Business Rules for Chart of Accounts Edits - LEAs April 6, 2017
Business Rules for Chart of Accounts Edits - Charter Schools January 25, 2012
Fund Codes September 10, 2019
Asset Codes Summary September 10, 2019
Liability & Fund Equity Codes Summary September 10, 2019
Training

Working Documents FY 2019-2020

COA in Excel June 26, 2020
Attach A in Excel July 31, 2020
COA Summary of Updates March 27, 2020