Georgia Department of Education FY17 Title I Chart of Accounts August 17, 2016 Object Codes
110 - Teachers 111 - School Board Salaries
1000 Instruction
2100 Pupil Services
2210 Improvement of Instructional Services
2220 Educational Media Services
NONE
NONE
NONE
2230 2300 General Audit Cost and Administration Indirect Cost
2400 School Administration
2600 Maint. & Operations of Plant Services
NONE
NONE
X NONE
112 - Pre-K Teacher/Aides
X
113 - Substitute
X
X
114 - Substitute
X
X
115 - Extended DayTeachers
X
X
116 - Professional Dev.Stipends
X
X
117 - ExtendedYear
X
X
NONE
NONE
118 - Art, Music, PE 120 - Superintendent 121 - Deputy, Assoc., Asst, Area Super.
130 - Principal
X- Summer school - Off Contract
131 - Assistant Principal
X
140 - Aides, Paraprofessionals
2700 3100 Student School Transpostation Nutrition Services Program
X
X
X
Georgia Department of Education July, 2016 ● 1 of 10
NONE
NONE
Georgia Department of Education FY17 Title I Chart of Accounts
Object Codes
142 - Clerical
1000 Instruction
2100 Pupil Services
2210 Improvement of Instructional Services
X
X
X
X
2220 Educational Media Services
2230 2300 General Audit Cost and Administration Indirect Cost
X
143 - Research Personnel 146 - Athletics Personnel 148 - Accountant 151 - Legal Personnel 161 - Technology Specialist 162 - Planning & Eval. Personnel 163 - School Nurse/Special Ed.Nurse
X - After School Summer School
164 - Phys, Occup., Mobility Therapist 165 - Librarian/Media Specialist 166 - Young Farmer Teacher
X
171 - Support Spec., Diagnos., Audiologist 172 - Elementary Counselor 173 - Secondary Counselor
Georgia Department of Education July 2016 ● 2 of 10
2400 School Administration X- Summer school - Off Contract
2600 Maint. & Operations of Plant Services
2700 3100 Student School Transpostation Nutrition Services Program
Georgia Department of Education FY17 Title I Chart of Accounts
Object Codes
1000 Instruction
2100 Pupil Services
2210 Improvement of Instructional Services
2220 Educational Media Services
2230 2300 General Audit Cost and Administration Indirect Cost
2400 School Administration
2600 Maint. & Operations of Plant Services
2700 3100 Student School Transpostation Nutrition Services Program
174 - School Psychologist 175 - School Psychometrist 176 - School Social Worker 177 - Family Services, Parent Coordinator
X
179 - Rehab. Counselor 180 - Bus Drivers
X X -Security Officer Saturday School, Summer School
181 - Maint., Mechanic, Trans, Security 184 - School Nutrition Program 186 - Custodial Personnel
X -After School, Summer School
190 - Other Management Personnel
X
X - Title I Director
191 - Other Administrative Personnel
X - Academic Coach
X - Homeless Liaison, FLP Coordinator
Georgia Department of Education July 2016 ● 3 of 10
X - Saturday School
Georgia Department of Education FY17 Title I Chart of Accounts
Object Codes
199 - Other Salaries and Compensation
1000 Instruction
2100 Pupil Services
2210 Improvement of Instructional Services
2220 Educational Media Services
X - Reward X - Tutoring by Schools monetary Employee; Reward award for school Schools monetary nurse, counselor, X - Reward Schools award for teachers and parent monetary award for & involvement academic/literacy paraprofessionals, coordinator coaches and instructional technology X- Child care by specialist employee;
2230 2300 General Audit Cost and Administration Indirect Cost
X - Reward Schools monetary award for media specialist
2400 School Administration
2600 Maint. & Operations of Plant Services
X - Reward Schools monetary award for principal, assistant principal, secretary, bookkeeper
X - Reward Schools monetary award for custodians
2700 3100 Student School Transpostation Nutrition Services Program
210 - State Health Insurance
X
X
X
X
X
X
X
X
220 - FICA
X
X
X
X
X
X
X
X
230 - Teachers Retirement System
X
X
X
X
X
X
X
X
X
X
240 - Employees Retirement System 250 - Unemployment Compensation
X
X
X
X
X
X
X
X
260 - Workers' Compensation
X
X
X
X
X
X
X
X
280 - Benefit in Lieu of Soc.Security
X
X
X
X
X
X
X
X
290 - Other Employee Benefits
X
X
X
X
X
X
X
X
291 - Dental Insurance
X
X
X
X
X
X
X
X
292 - Life Insurance
X
X
X
X
X
X
X
X
293 - Alternative Retirement
X
X
X
X
X
X
X
X
Georgia Department of Education July 2016 ● 4 of 10
Georgia Department of Education FY17 Title I Chart of Accounts
Object Codes
300 - Purchased Professional/Tech Svcs.
1000 Instruction
2100 Pupil Services
2210 Improvement of Instructional Services
X - Contracted Tutoring nonemployee
X
X
2220 Educational Media Services
2230 2300 General Audit Cost and Administration Indirect Cost
X - Audit Cost
2400 School Administration
2600 Maint. & Operations of Plant Services
X
X
2700 3100 Student School Transpostation Nutrition Services Program
310 - Contracted Services Central Administration 311 - School Board Members Per Diem 321 - Contracted Services-Teachers
X - LEA Charters Only
X - LEA Charters Only
322 - Contracted Services-Art, Music, PE 323 - Contracted Services-Counselors 324 - Constracted Services - Technology Specialists 330 - Contracted Services-Nursing Services 361 - Per Diem and Fees (RESAs Only) 362 - Per Diem and Fees-(Expenses RESAs Only) 410 - Water, Sewer, Cleaning Svcs. 430 - Repair, Maint. Services
X X
X
X
Georgia Department of Education July 2016 ● 5 of 10
X
X
Georgia Department of Education FY17 Title I Chart of Accounts
Object Codes
432 - Repair and Maint- Tech Related
1000 Instruction
2100 Pupil Services
X
X
441 - Rental of Land, Buildings 442 - Rental of Equip. and Vehicles
2210 Improvement of Instructional Services
2220 Educational Media Services
2230 2300 General Audit Cost and Administration Indirect Cost
2400 School Administration
X
2700 3100 Student School Transpostation Nutrition Services Program
X X - Rental of Portables
X X
2600 Maint. & Operations of Plant Services
X
X
443 - Rental of Computer Equip. 444 - Other Rentals 490 - Other Purchased Property Svcs. 519 - Student Transportation Purchased From Other Sources
X- Paying Parents for School Choice Transportation
520 - Insurance (Not Employee Benefits)
X
530 Communications, telecommunications
X
X Parent Notification Letters
X
X
X
532- Computer Software - including licenses and Webbased- Software; short term or annual renewal licensed/leased software
X
X
X
X
X
Georgia Department of Education July 2016 ● 6 of 10
X
X
Georgia Department of Education FY17 Title I Chart of Accounts
Object Codes
1000 Instruction
2100 Pupil Services
2210 Improvement of Instructional Services
2220 Educational Media Services
X
X
X
X
X - Child care by non-employee
X
2230 2300 General Audit Cost and Administration Indirect Cost
2400 School Administration
2600 Maint. & Operations of Plant Services
X
X
2700 3100 Student School Transpostation Nutrition Services Program
562 - Tuition to LUAs Outside Georgia 563 - Tuition to Private Sources 569 - Other Tuition 580 - Travel: Emply., Sch. Brd. as Emply.
X
585 - Travel: Sch. Brd.not as Emply. 591 - Commodity Hauling 592 - Services Purchased from LUA in Georgia 593 - Payments for Pass Through Funds 594 - Payments to Charter Schools
X
595 - Other Purchased Svcs.
X
610 - Supplies
611 - Supplies: Technology Related
X
X
X - Supplies; Food purchased at grocery store X
XSequestration X - Reward District Signs and Banners
X
X
X
X
Georgia Department of Education July 2016 ● 7 of 10
X
X - Reward School Signs and Banners
X
Georgia Department of Education FY17 Title I Chart of Accounts
Object Codes
1000 Instruction
2100 Pupil Services
2210 Improvement of Instructional Services
2220 Educational Media Services
612 - Computer Software - Webbased- Software; iTune apps, Districtowned software, not annual renewals
X
X
X
X
X
X
615 - Expendable Equipment calculators, VCRs, DVD players, nooks, document cameras, tablets, ipads, ereaders and Kindles, Kindle Fire, flip cameras, digital cameras, digital timers, keyboards, remote printers, tage reading system, flash drives, portable DVD players
X
2400 School Administration
2600 Maint. & Operations of Plant Services
X
X
X
X
X
2230 2300 General Audit Cost and Administration Indirect Cost
Georgia Department of Education July 2016 ● 8 of 10
2700 3100 Student School Transpostation Nutrition Services Program
Georgia Department of Education FY17 Title I Chart of Accounts
Object Codes
1000 Instruction
2100 Pupil Services
2210 Improvement of Instructional Services
616 - Expendable Computer Equip. $5,000 per unit)
X - GaDOE X - GaDOE Approval Approval Required Required
X - GaDOE Approval Required
732 - Purchase/Lease - Purch. of Buses (>$5,000) 734 - Purchase/Lease X - GaDOE - Purch. of Computers Approval Required (>$5,000) 735 - Purchase of Software to be Capitalized 810 - Registration Fees
X
X
X
X
830 - Interest 880 - Fed. Indirect Cost Charges 881- Schoolwide Allocations 890 - Other Expenditures
X - Indirect Cost X XReimnbursement for College Courses
930 - Operating Transfers to Other Funds 990 - Other Uses Georgia Department of Education July 2016 ● 10 of 10
2400 School Administration
2600 Maint. & Operations of Plant Services
2700 3100 Student School Transpostation Nutrition Services Program
