PDF Chart of Accounts

Chart of Accounts

for

PA Local Educational Agencies

2022-2023 FY

Published 9/21/22

Updated 1/24/23

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

2022-2023 FY

Published 9/21/22 Updated 1/24/23

Account code changes

Asset Codes 0230 ? title updated 0232 ? added 0240 ? title updated 0247 ? added 0272 ? deleted

Liability Codes 0530 ? title and description updated

Revenue Codes 6837 ? description updated 6838 ? added 6839 ? description updated 7120 ? added 7362 ? added 8518 ? deleted 8519 ? title and description updated 8756 ? added 9200 ? title and description updated 9220 ? title and description updated

Funding Source Codes 400 series ? codes and titles updated to align with ESEA 979 ? added

Expenditure Function Codes 5140 ? title and description updated

Expenditure Object Codes 115 ? description updated 119 ? added 440 ? description updated 448 ? title and description updated 513 ? description updated 700 ? description updated 730 ? series of objects added

Expenditure Object Codes (Continued)

830 ? description updated 834 ? description updated 835 ? added 910 ? description updated 913 ? description updated 914 ? added

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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