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Financial Reporting

Chart of Accounts

The chart of accounts gives a school district or charter school the ability to accurately and effectively report on its financial activities and be able to compare data with other school districts or charter schools within the state. The chart of accounts, follow guidelines from Financial Accounting for Local and State School Systems, 2009 Edition, National Center for Education Statistics (NCES). All school districts and charter schools are required to report to the State Office of Education using the approved chart of accounts.

Fiscal Year Account Code Classifications

2014

Balance Sheet
Function
Fund Codes
Object
Program
Revenue

2013

Balance Sheet
Function
Fund Codes
Object
Program
Revenue

2012

Balance Sheet
Function
Fund Codes
Object
Program
Revenue

Account Definitions

Function
Fund
Object
Revenue