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Chart of Accounts Manual

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Chart of Accounts Manual SCHOOL DISTRICT OF PHILADELPHIA Chart Of Accounts Manual Business Rules and Definitions Office of Comptroller May 24, 2011 Table of Contents 1. Introduction .......................................................................................................................................... 1 2. Policies and Procedures ........................................................................................................................ 1 3. ABC (Chart of Account) Code Structure ................................................................................................ 1 3.1 Expenditures ................................................................................................................................. 2 3.2 Revenues ....................................................................................................................................... 3 4. Chart of Account Element Definitions and General Usage ................................................................... 3 4.1 Fund .............................................................................................................................................. 3 4.1.1 Fund Categories .................................................................................................................... 4 4.1.2 Majord Fun Groups and Types – GASB 34 Definitions .......................................................... 5 4.1.3 SDP Fund Groupings .............................................................................................................. 6 4.2 Agency .......................................................................................................................................... 6 4.3 Organization ................................................................................................................................ 11 4.4 Activity ....................................................................................................................................... 11 4.5 Objects ........................................................................................................................................ 12 4.6 Revenue Source .......................................................................................................................... 13 4.7 Balance Sheet Accounts .............................................................................................................. 13 5 Budget Hierarchy ................................................................................................................................ 15 5.1 Hierarchy Elements ..................................................................................................................... 15 5.2 Assigning Reporting Groups to Budget Lines ............................................................................ 16 5.3 Responsible Managers / Reporting Group Assignments ............................................................ 16 Chart of Account Element Detail ................................................................................................................ 17 5.4 Funds ........................................................................................................................................... 17 6.1.1 Operating Funds .................................................................................................................. 17 6.1.2 Operating Stimulus Funds ................................................................................................... 18 6.1.3 Categorical Funds ............................................................................................................... 18 6.1.4 Capital Funds ...................................................................................................................... 41 6.1.5 Other Funds ........................................................................................................................ 42 6.1.6 Trust Funds ......................................................................................................................... 43 5.5 Agency Codes .............................................................................................................................. 47 6.2.1 Instructional (School) Agencies ........................................................................................... 47 6.2.2 School Support Agencies ..................................................................................................... 48 6.2.3 Admin Support Agencies ..................................................................................................... 50 6.2.4 Finance Agencies ................................................................................................................. 53 6.2.5 Grants .................................................................................................................................. 54 6.3 Organization Codes ..................................................................................................................... 58 6.3.1 School Organization Codes ................................................................................................. 58 6.3.2 Regional Office Organization Codes .......................................................................................... 62 6.3.4 Administration Office Organization Codes ......................................................................... 73 7. Activity Codes ...................................................................................................................................... 78 7.1 Instruction ................................................................................................................................. 110 7.2 Support Services ....................................................................................................................... 117 7.3 Operation of Non‐Instructional Services .................................................................................. 138 7.4 Facillites Acquisition, Construction and Improv. Serv............................................................... 139 7.5 Other Expenditures and Financing Uses ................................................................................... 143 8. Object Codes ..................................................................................................................................... 149 8.1 Salary Objects ............................................................................................................................ 149 8.2 Staffing Group / Salary Object Classification ............................................................................ 150 9. Revenue Codes .................................................................................................................................. 191 9.1 Local Tax Revenue ......................................................................................................................... 191 9.2 Local Non Tax Revenue ............................................................................................................. 193 9.3 State Revenue ........................................................................................................................... 200 9.4 Federal Revenue ....................................................................................................................... 204 9.5 Other Financing Sources ........................................................................................................... 210 10. Balance Sheet Accounts ................................................................................................................ 213 10.1 Assets ........................................................................................................................................ 213 10.2 Liabilities ................................................................................................................................... 225 10.3 Equity ........................................................................................................................................ 249 The manual also contains definitions for all Chart of Account (COA) codes and defines the business rules for all Chart of Account code usage and outlines the policies and procedures for adding or changing Chart of Account codes. Draft COA Manual v.1 2 1. Introduction This manual is designed to facilitate the understanding of the components of the chart of accounts, their relationships, and proper usage. 2. Policies and Procedures There are specific policies and procedures related to requesting a change to the Chart of Accounts. A request is made by submitting a “Chart of Account Adjustment Form.” See the “Chart of Accounts Adjustment” section of the SDP Managers’ Guide to Financial and Budget Administration for details. The Guide and necessary forms can be accessed through the “Quick Links” tab in the upper right hand corner of the Budget to Actual Reports on-line application screen through the District’s Master Login. 3. ABC (Chart of Account) Code Structure The School District of Philadelphia maintains a chart of accounts to receive revenue, expend funds, and to facilitate balance sheet transactions. The coding string used by the District to build the budget and process accounting transactions is referred to as the Activity Based Cost (ABC) coding. A defined and common understanding of the proper use of these codes is essential
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