Chart of Accounts - Pennsylvania Department of Education

1 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 This page intentionally left blank 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.

2 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.

3 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 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.

4 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 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.

5 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.

6 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 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.

7 I-4 Subject Matter Dimension .. I-5 Job Classification Dimension .. I-12 Special Cost Center Dimension .. I-20 Account Classification and Coding Structure: 2021-2022 FY A-1 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, ( revenue, expenditure, balance sheet), the account code is made up of a combination of dimensions.

8 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.

9 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.

10 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.