Chart of Accounts

Chart of Accounts

for

PA Local Educational Agencies

2019-20 FY

Published 7-1-19 Updated 8-7-19

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

2019-20 FY

Published 7-1-19 Updated 8-7-19

Account code changes in 8-7-19 update:

Revenue Codes 7110 ? description updated 7111 ? added 7112 ? added 7810 ? description updated

Account code changes in 7-1-19 publication:

Funds 21 ? added 71 ? description updated 72 ? description updated 73 ? title and description updated 80 ? title and description updated 81 ? title and description updated 89 ? title and description updated

Revenue Codes 6111 ? description updated 7506 ? added (available for use during 2018-19 FY) 9370 ? title and description updated 9380 ? title and description updated 9870 ? title and description updated 9880 ? title and description updated

Funding Source Codes 390 ? description updated

Expenditure Function Codes 5220 ? description updated 5270 ? title and description updated 5280 ? title and description updated 5470 ? title and description updated 5480 ? title and description updated

Object Codes

180 ? description updated 231 ? added 232 ? added 240 ? description updated 323 ? description updated 567 ? description updated

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

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