Model Chart of Accounts

Regular Elementary / Secondary Education Programs

• Regular Instructional Programs
• PK - 2 Instructional Programs

Alternative (At Risk) Education Programs

• Alternative Education

English Learners

• English as a Second Language

Gifted and Talented

• Gifted and Talented Programs

Special Programs

• Special Education Programs
• PreK Special Education Programs - (3, 4, or 5 Year olds with IEPs in PreK)

Career and Technical Education

• Career and Technical Education Student Support Services
• Career and Technical Education Instruction
• Career and Technical Education Operations and Maintenance
• Career and Technical Education School Administration

Co-Curricular and Extracurricular Activities

• Co-Curricular
• Extra-Curricular

Summer School

• Summer School

Community/Junior College Education Programs

• Post Secondary Enrollment Programs

Support Services - Students

• Guidance Services
• Health Services
• Instructional Technology
• Other Student Support Services

Support Services - Instruction

• Improvement of Instruction
• Instructional Staff Training
• Library Services
• Student Assessment

Support Services - General Administration

• System Administration

Support Services - School Administration

• School Administration

Student Transportation

• Transportation

Operation and Maintenance of Plant

• Operations and Maintenance

Debt Service

• Debt Service Payments

Transfers to and local expenditures for food service operations 

Child Nutrition Expenditures

Community Services Operations 

Community Service Programs

Nonpublic School Programs 

• Non Public School Services

Revenues from Federal Services

• Child Nutrition Revenues
• Special Revenue

Adult / Continuing Education Programs

• Adult Education Administration
• Adult Education Instructional Programs
• Adult Education Operations and Maintenance
• Adult Education Support Services

Facilities Acquisition and Construction

• Major Capital Projects
• Minor Capital Projects