Chart of Accounts
Chart of Accounts
for
PA Local Educational Agencies
2023-2024 FY
Published 8/25/23 Updated 4/19/24
Maintained by PA Office of the Budget Office of Comptroller Operations Central Agencies & School Finance Unit
RA-SchlFin@
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Chart of Accounts
Chart of Accounts
Pennsylvania LEAs
Table of Contents
SECTION A .......................................................................................................... A-1
Account Classification and Coding Structure................................................................... A-1 Explanation of Dimensions and Coding Structures ........................................................ A-1
? REVENUE DIMENSIONS ...................................................................................................... A-1 ? EXPENDITURE DIMENSIONS.............................................................................................. A-2 ? BALANCE SHEET DIMENSIONS.......................................................................................... A-4
Assigned Serial Number (ASN)...................................................................................... A-4
SECTION B .......................................................................................................... B-1
Fund Dimension................................................................................................................... B-1 Governmental Funds ..................................................................................................... B-1
? 10 GENERAL FUND ........................................................................................................... B-1 ? 20 SPECIAL REVENUE FUNDS ........................................................................................ B-1 ? 30 CAPITAL PROJECTS FUND ......................................................................................... B-2 ? 40 DEBT SERVICE FUND .................................................................................................. B-3 ? 90 PERMANENT FUNDS ................................................................................................... B-3
Proprietary Funds .......................................................................................................... B-4
? 50 ENTERPRISE FUND ..................................................................................................... B-4 ? 60 INTERNAL SERVICE FUND.......................................................................................... B-4
Fiduciary Funds ............................................................................................................. B-4
? 70 FIDUCIARY TRUST FUNDS.......................................................................................... B-4 ? 80 CUSTODIAL FUNDS ..................................................................................................... B-5
SECTION C .......................................................................................................... C-1
Assets and Other Debits ..................................................................................................... C-1 Current Assets ............................................................................................................... C-1
? 0100 CASH & CASH EQUIVALENTS...................................................................................C-1
Capital and Infrastructure Assets ................................................................................... C-5
? 0200 PROPERTY .................................................................................................................C-5
Budgetary Accounts And Other Debits .......................................................................... C-7
? 0300 BUDGETARY REVENUES ..........................................................................................C-7
SECTION D .......................................................................................................... D-1
Liabilities, Reserves, Fund Balance and Deferred Outflows/Inflows .............................. D-1 Current Liabilities ........................................................................................................... D-1
? 0400 DUE TO OTHER FUNDS.............................................................................................D-1
Noncurrent Liabilities ..................................................................................................... D-4
? 0500 NONCURRENT PAYABLES........................................................................................D-4
Budgetary Accounts ....................................................................................................... D-5
? 0600 BUDGETARY APPROPRIATIONS ..............................................................................D-5
Fund Balance /Fund Net Position................................................................................... D-6
? 0700 BUDGETARY FUND BALANCE & NET POSITION ....................................................D-6 ? 0800 FUND BALANCE..........................................................................................................D-7 ? 0900 DEFERRED OUTFLOWS / INFLOWS OF RESOURCES ...........................................D-8
SECTION E .......................................................................................................... E-1
Expenditures and Other Financing Uses ........................................................................... E-1 Expenditures .................................................................................................................. E-1 Other Financing Uses..................................................................................................... E-1 Expenditure Function Codes .......................................................................................... E-1
? 1000 INSTRUCTION.............................................................................................................E-1 ? 2000 SUPPORT SERVICES.................................................................................................E-9 ? 3000 OPERATION OF NON-INSTRUCTIONAL SERVICES.............................................. E-23 ? 4000 FACILITIES ACQUISITION, CONSTRUCTION, AND IMPROVEMENT SVCS......... E-24 ? 5000 OTHER EXPENDITURES AND FINANCING USES.................................................. E-25
SECTION F............................................................................................................F-1
Object Codes ........................................................................................................................ F-1
SECTION G .......................................................................................................... G-1
Revenues and Other Financing Sources ...........................................................................G-1 Revenues .......................................................................................................................G-1 Other Financing Sources................................................................................................G-1 Revenue Codes .............................................................................................................G-2
? 6000 REVENUE FROM LOCAL SOURCES.........................................................................G-2 ? 7000 REVENUE FROM STATE SOURCES .......................................................................G-22 ? 8000 REVENUE FROM FEDERAL SOURCES ..................................................................G-28 ? 9000 OTHER FINANCING SOURCES ...............................................................................G-35
SECTION H .......................................................................................................... H-1
Funding Source Codes ........................................................................................................ H-1
SECTION I.............................................................................................................. I-1
Instructional Organization Dimension..................................................................................I-1 Operational Unit Dimension / School Level .........................................................................I-4 Subject Matter Dimension .....................................................................................................I-5 Job Classification Dimension .............................................................................................I-12 Special Cost Center Dimension ..........................................................................................I-20
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