Account Number Structure

The District uses a 26 digit account number structure that includes all necessary elements required by the Georgia Department of Education. The account number follows the following format:

Fund-Year-Function-Object.Subobject-Program-Facility-Building-Budget Center

The complete Georgia Department of Education Chart of Accounts can be accessed at
the following link:

The first three digits is the fund. A fund is an accounting entity with a self-balancing set of accounts which are used to segregate specific activities or to meet legal or administrative restrictions.

Examples that you might use or see on reports:
100 General Fund
300 Capital Projects
400 Schoolwide Schools
402 Title I
600 School Nutrition
705 Principal Accounts (clubs and organizations)
725 Principal Accounts-Nonexpendable Trust

The fourth digit signifies the fiscal year. It is the last digit of the last year within the fiscal year period being accounted for. For example, the 2010-2011 fiscal year would be "1".

The fifth through eighth digits represent the function. The function describes the activity or purpose for which a service or material is acquired. Valid functions are as follows:

1000-Instruction (activities dealing directly with the interaction between teachers and students)
2100-Pupil Services (activities designated to assess and improve the well-being of students and to supplement the teaching process-testing, attendance, social work, health services)
2220-Media Services (activities concerned with directing, managing and operating educational media centers
2300-General Administration (activities concerned with establishing and administering policy for operating the District)
2400-School Administration (activities concerned with overall administrative responsibility for school operations)
2500-Business Support Services (activities concerned with the fiscal operation of the District, including budgeting, financial and property accounting, payroll, inventory, internal auditing and managing funds)
2600-Maintenance and Operation (activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in effective working condition)
2700-Student Transportation Services (activities concerned with the conveyance of students to and from school and trips to school activities)
2800-Central Support Services (central office activities other than general administration and business services-human resources, data processing, research, public relations)
2900-Other Support Services (all other activities not otherwise classified)
3100-School Nutrition Services (activities concerned with providing food to students and staff)
3200-Enterprise Operations (activities that are financed and operated in a manner similar to private business where the intent is to recover costs through user charges-stadiums, wellness center)
4000-Facilities Acquisition and Construction Services (activities concerned with the acquisition of land and buildings, renovating buildings, the construction of buildings and additions to buildings, improvements to sites)
5100-Debt Service (outlays of cash to retire long-term debt-principal and interest expense)

The ninth to eleventh digit is the object code. Object codes are used to describe the service or item purchased.

100-199 Salaries
200-299 Benefits
300-399 Purchased Professional and Technical Services
400-499 Purchased Property Services (utilities, repair & maintenance)
500-599 Other Purchased Services (insurance, travel)
600-699 Supplies
700-799 Property (land, buildings, capital equipment costing $5,000 or more)
800-900 Other(dues, fees, interest, debt payments)

The twelfth through thirteenth digits represent the sub-object code. This adds more specificity to the type of expenditure.

The fourteenth through seventeenth digits represent the program code which identifies specific activities and procedures designated to accomplish a predetermined objective. Selected examples include:

0110-Elementary Administration
0120-Middle School Administration
0130-High School Administration
1021-Grades 1 to 3
1051-Grades 4 to 5
1081-Grades 6 to 8
1041-Grades 9 to 12

The eighteenth through nineteenth digits denote which facility in incurring the expense.

The twentieth digit denotes the building within a given facility.

The twenty first through twenty sixth digits represent the budget center. Selected examples include:

003010 Middle School Education Program
003040 High School Education Program
003200 Elementary Education Program

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