Chart of Accounts - Pennsylvania Department of Education

Chart of Accounts

for

PA Local Educational Agencies

2021-2022 FY

Published 09-07-2021

Updated 10-25-2021

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

2021-2022 FY

Published 09-07-2021 Updated 09-28-2021 Updated 10-25-2021

Account code changes

Liability Codes

0520 ? title and description updated 0530 ? title and description updated

Revenue Codes

6833 ? added 6834 - added 8740 ? title and description updated 8741 ? description updated 8742 ? description updated 8743 ? added 8744 ? added, description updated 8745 ? added 8746 ? added, description updated 8747 ? added 8748 - added 8749 ? title and description updated 8750 ? added 8751 ? added 8752 ? added 8753 ? added 8754 ? added 8755 - added 9200 ? title and description update 9220 ? added 9290 ? description updated

Funding Source Codes

980 ? added 987 ? title updated 989 ? added 990 ? added 991 ? added 992 ? added 993 ? added

994 ? added 995 ? added 996 ? added 997 ? added 998 ? added 999 ? added

Expenditure Function Codes

5110 ? description updated 5140 ? added

Expenditure Object Codes

831 ? title and description updated 834 ? added 910 ? description updated 911 ? title and description updated 913 ? added

Note that clarification regarding technology costs for instructional purposes was added to the following object codes:438, 448, 650, 756, 758, 766 and 768

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-27 ? 9000 OTHER FINANCING SOURCES ...............................................................................G-34

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

Section A

Account Classification and Coding Structure

The Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems provides for classification of three basic types of financial activity: revenues and other financing sources; expenditures and other financing uses; and transactions affecting the balance sheet only. For each type of transaction, (i.e. revenue, expenditure, balance sheet), the account code is made up of a combination of dimensions. Each dimension describes one way of classifying financial activity. The dimensions provided in the manual for each type of transaction are:

Revenues: Fund, Revenue Code, Funding Source Expenditure: Fund, Function, Object, Funding Source, Instructional Organization, Operational Unit,

Subject Matter, Job Classification, Special Cost Center

Balance Sheet: Fund, Balance Sheet Account

A numerical coding structure has been developed for each dimension; however, an LEA may not necessarily need to use the numerical coding provided to identify and use a dimension. An example of this situation would be the identification of the dimension for fund. LEAs that keep records of financial transactions for all funds in one set of ledgers and journals should use the numerical coding provided in the Manual for fund identification. LEAs using a separate set of ledgers and journals for keeping record of financial transactions of each fund would use the physical separation of the records for fund identification instead of a numerical coding.

Digits within the numerical coding structure developed for each dimension represent a specific subdivision of the dimension. Subdivisions are arranged in a hierarchical order from left to right. The following is an example of the construction of the Functional dimension for accumulating costs for the payroll section of the business office. Costs may be accumulated at any one or all levels within this dimension.

Function ? Support Services .....................................2000 Subfunction ? Business .............................................2500 Service Area ? Fiscal Services..................................2510 Area of Responsibility ? Payroll Services ..................2514

Note: LEAs must utilize certain dimensions in order to meet State and Federal reporting requirements; however, use of any additional dimensions and the structural ordering of all dimensions is at the discretion of LEAs.

Explanation of Dimensions and Coding Structures

REVENUE DIMENSIONS

Fund

(Use Required For State Reporting Purposes)

A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources. It also contains all related liabilities and residual equities or balances or changes therein.

Funds are established to carry on specific activities or attain certain objectives of an LEA according to special legislation, regulations or other restrictions.

Account Classification and Coding Structure: 2021-2022 FY

A-1

Revenue Code

(Use Required For State Reporting Purposes)

This dimension permits segregation of revenues by source. The primary classification differentiates Local, State, and Federal revenue sources. Other Financing Sources are included in the dimension breakdown, although in a strict accounting sense, these are not revenues. (See the Revenue Section for a more detailed explanation.)

Revenue Coding Example for Current Real Estate Taxes

Revenue Code 6111

Local Revenue Taxes Levied Real Estate Taxes

6

1

1

Current Real Estate Taxes 1

Funding Source

This dimension is recommended for program reporting and district-wide reporting when

classifying revenues and related expenditures.

Revenue dimensions required for reporting to the Commonwealth of PA are:

Fund Revenue Account Funding Source

XX

XXXX

XXX

EXPENDITURE DIMENSIONS

Fund

(Use Required For State Reporting Purposes)

See description in Revenue Dimension.

Function

(Use Required For State Reporting Purposes)

The Function describes the activities for which a service or material is acquired. The functions of an LEA are classified into five broad areas: 1) Instruction, 2) Support Services, 3) Operation of Non-instructional Services, 4) Facilities Acquisition, Construction, and Improvement Services, and 5) Other Financing Uses. Functions consist of activities, which have somewhat the same general operational objectives. For example, the subfunctions (the first major subdivision of a function), of the function Support Services consist of such areas as transportation, pupil personnel services, administration, etc. The function for Instruction is broken down by program (e.g., regular, special, vocational, etc.). Construction of the functional coding structure beyond the subfunction classification is based on the principle that the classification of activities should be combinable, comparable, relatable, and mutually exclusive.

Object

(Use Required For State Reporting Purposes)

The Object Dimension is the service or commodity bought. This manual identifies nine (9) major object categories: (1) Personnel Services ? Salaries, (2) Personnel Services ? Employee Benefits, (3) Purchased Professional and Technical Services, (4) Purchased Property Services, (5) Other Purchased Services, (6) Supplies, (7) Property, (8) Other Objects, (9) Other Financing Uses.

A-2

Account Classification and Coding Structure: 2021-2022 FY

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