Local School ing Chart of s 7/1/2016 Created for: The Cobb County School District 514 Glover Street Marietta, Ga. 30060 (770) 426-3300 User Guide for Bookkeepers 3/16/2018 Created by: CCSD Financial Services Internal Compliance 440 Glover Street Marietta, GA 30060
Revision Chart The following chart lists the revisions made to this document. Use this to describe the changes or additions made to the document each time it is re-published (draft or final). The description should outline the changes as possible. Date Published By Revision Notes 01/03/2017 Financial Analysis & Training Local School ing (LSA) Initial Draft Release. 02/15/2017 Financial Analysis & Training LSA made additions/deletions from Bookkeeper feedback. LSA Finalized & Approved Numbers. 03/30/2017 Financial Analysis & Training Receipting/Disbursing Rules Finalized. 04/11/2017 Financial Analysis & Training Additional accounts added. 4/14/2017 Financial Analysis & Training Added transfer language to credit card section. 05/31/2017 Internal Compliance & LSA Updated Receipting/Disbursing Rules for 2017-2018 School Year. 12/19/2017 Internal Compliance & LSA Mid-Year Update to Receipting/Disbursing Rules for 2017-2018 School Year. 03/16/2018 Internal Compliance & LSA Update Travel Regulation Hyperlink Cobb County School District Page 2 of 23
Local School ing...1 Revision Chart...2 Chart of s...4 Credit Cards...4 Chart of s Reference Guide...5 Field Trip & Activity s... 5 Main FT/ACT s... 5 Grade Level & Multi-Grade FT/ACT s... 5 Instructional Classroom s... 7 Instructional Special Use s... 8 Instructional Test s... 8 Vocational s... 9 Operational s... 9 Operational s - Special Use... 10 After School Program (ASP) s... 14 Class s... 14 Club s... 14 Faculty s... 16 Donation s... 16 Contribution s... 16 Fundraiser s... 17 Fundraiser Special Use s... 18 Special Event s... 18 Instructional Business Program... 19 Change Fund... 19 Athletic s... 19 Athletic Management s... 20 Clearing s... 21 Miscellaneous Clearing s... 22 Unclaimed Funds... 22 Adult Education s... 22 Summer School... 22 General Ledger s... 23 Cobb County School District Page 3 of 23
Chart of s The Chart of s is a standardized list of accounts, maintained by the Internal Compliance Department, created to define the accounting and financial reporting of the local school s programs and activities. The Chart of s is designed to provide school management with a comprehensive account structure for its internal financial reporting as well as reporting to the Financial Services Division. The Chart of s includes a comprehensive list of accounts for all school levels. Depending upon the nature of each individual school s programs and activities, certain account ranges may not be deemed applicable to an individual school. In addition, some accounts are generic and must be identified using the Fs-435 A, B or C Mapping document for Elementary, Middle or High School, respectively. A hard copy of this document should be maintained in the Bookkeeper s office and submitted monthly to Local School ing, along with the Fs-172 Bookkeeper Month End Report. The Chart of s includes an and Description. It also provides the specific details concerning the allowable receipts, disbursements and transfers for individual accounts in accordance with, and in some cases references to, Cobb County School District (CCSD) Policies and District Administrative Rules and related regulations. It may be necessary for some accounts to have deficit balances while awaiting reimbursements. All transfers to cover specific disbursements should be made at the time of the disbursement. The following accounts may carry deficit balances: ASP Tuition Revenue, Change Fund, County Reimbursements, Performing Arts Revenue, Performance Contracts and ROTC. Questions concerning the Chart of s or requests for exceptions must be directed to Internal Compliance. Credit Cards It is the goal of the Financial Services Division of CCSD to continually evaluate processes and identify opportunities for additional programs benefiting the District and the population we serve. The expansion of credit card processing capabilities for the local schools is an opportunity to provide parents with optional online payment capabilities. Throughout the Chart of s, designated credit card accounts are identified in BLUE. These accounts are unique because, in addition to daily normal accounting activity, they will also be used for the processing and systematic posting of credit card payments through MyPaymentsPlus. Transfers to other accounts to move the credit card revenue to the appropriate account will routinely occur. Cobb County School District Page 4 of 23
Chart of s Reference Guide Description Receipts Disbursements Field Trip & Activity s Main FT/ACT s 1000 2000 ES Main FT/ACT MS Main FT/ACT Collections or refunds after FT/ACT is closed. 3000 HS Main FT/ACT Transfers of balances from field trip/activity accounts after all field trip/activity expenses have been paid. Grade Level & Multi-Grade FT/ACT s See Below Collections to cover the cost of the field trip/activity including, but not limited to, the cost of admission tickets, meals, T-shirts, transportation (including tips), and substitute teachers for field trips and activities. Collections for activities including classroom activities. Transfers from Main Field Trip/Activity account to cover deficit balances of field trips. Payments to the District for the cost of substitute teachers, transportation services, and other previous year field trip/activity expenses after the field trip/activity account has been closed. Transfers to accounts directly related to field trip activities including the Performance Contract account. Transfers to other field trip/activity accounts to cover deficit balances of field trips/activities. Payments for tickets, meals, transportation (including tips) and other specific trip expenses. Payments to the District for the cost of substitute teachers and transportation services incurred as part of field trip cost. Reimbursements to chaperones traveling on student field trips for expenses incurred. Transfers to other field trip/activity accounts and Performance Contracts. Transfers of balance in field trip/activity account to Main Field Trip/Activity account at the conclusion of the field trip/activity and after all expenses have been paid. Cobb County School District Page 5 of 23
Description Description Description ELEMENTARY SCHOOL 1907 ES Multi-Gr FT/Act 7 3103 10th Grade FT/Act 3 1001 KINDERGARTEN FT/ACT MIDDLE SCHOOL 3104 10th Grade FT/Act 4 1002 Kindergarten FT/Act 1 2001 6TH GRADE FT/ACTIVITY 3105 10th Grade FT/Act 5 1003 Kindergarten FT/Act 2 2002 6th Grade FT/Act 1 3106 10th Grade FT/Act 6 1004 Kindergarten FT/Act 3 2003 6th Grade FT/Act 2 3107 10th Grade FT/Act 7 1005 Kindergarten FT/Act 4 2004 6th Grade FT/Act 3 3108 10th Grade FT/Act 8 1006 Kindergarten FT/Act 5 2005 6th Grade FT/Act 4 3109 10th Grade FT/Act 9 1007 Kindergarten FT/Act 6 2006 6th Grade FT/Act 5 3110 10th Grade FT/Act 10 1008 Kindergarten FT/Act 7 2007 6th Grade FT/Act 6 3200 11TH GRADE FT/ACTIVITY 1009 Kindergarten FT/Act 8 2008 6th Grade FT/Act 7 3201 11th Grade FT/Act 1 1100 1ST GRADE FT/ACTIVITY 2100 7TH GRADE FT/ACTIVITY 3202 11th Grade FT/Act 2 1101 1st Grade FT/Act 1 2101 7th Grade FT/Act 1 3203 11th Grade FT/Act 3 1102 1st Grade FT/Act 2 2102 7th Grade FT/Act 2 3204 11th Grade FT/Act 4 1103 1st Grade FT/Act 3 2103 7th Grade FT/Act 3 3205 11th Grade FT/Act 5 1104 1st Grade FT/Act 4 2104 7th Grade FT/Act 4 3202 11th Grade FT/Act 2 1105 1st Grade FT/Act 5 2105 7th Grade FT/Act 5 3203 11th Grade FT/Act 3 1106 1st Grade FT/Act 6 2106 7th Grade FT/Act 6 3204 11th Grade FT/Act 4 1107 1st Grade FT/Act 7 2107 7th Grade FT/Act 7 3205 11th Grade FT/Act 5 1200 2ND GRADE FT/ACTIVITY 2200 8TH GRADE FT/ACTIVITY 3206 11th Grade FT/Act 6 1201 2nd Grade FT/Act 1 2201 8th Grade FT/Act 1 3207 11th Grade FT/Act 7 1202 2nd Grade FT/Act 2 2202 8th Grade FT/Act 2 3208 11th Grade FT/Act 8 1203 2nd Grade FT/Act 3 2203 8th Grade FT/Act 3 3209 11th Grade FT/Act 9 1204 2nd Grade FT/Act 4 2204 8th Grade FT/Act 4 3210 11th Grade FT/Act 10 1205 2nd Grade FT/Act 5 2205 8th Grade FT/Act 5 3300 12TH GRADE FT/ACTIVITY 1206 2nd Grade FT/Act 6 2206 8th Grade FT/Act 6 3301 12th Grade FT/Act 1 1207 2nd Grade FT/Act 7 2207 8th Grade FT/Act 7 3302 12th Grade FT/Act 2 1300 3RD GRADE FT/ACTIVITY 2900 MS MULTI-GRADE FT/ACT 3303 12th Grade FT/Act 3 1301 3rd Grade FT/Act 1 2901 MS Multi-Grade FT/Act 1 3304 12th Grade FT/Act 4 1302 3rd Grade FT/Act 2 2902 MS Multi-Grade FT/Act 2 3305 12th Grade FT/Act 5 1303 3rd Grade FT/Act 3 2903 MS Multi-Grade FT/Act 3 3306 12th Grade FT/Act 6 1304 3rd Grade FT/Act 4 2904 MS Multi-Grade FT/Act 4 3307 12th Grade FT/Act 7 1305 3rd Grade FT/Act 5 2905 MS Multi-Grade FT/Act 5 3308 12th Grade FT/Act 8 1306 3rd Grade FT/Act 6 2906 MS Multi-Grade FT/Act 6 3309 12th Grade FT/Act 9 1307 3rd Grade FT/Act 7 2907 MS Multi-Grade FT/Act 7 3310 12th Grade FT/Act 10 1400 4TH GRADE FT/ACTIVITY 2908 MS Multi-Grade FT/Act 8 3900 HS MULTI-GRADE FT/ACT 1401 4th Grade FT/Act 1 2909 MS Multi-Grade FT/Act 9 3901 HS Multi-Grade FT/Act 1 1402 4th Grade FT/Act 2 2910 MS Multi-Grade FT/Act 10 3902 HS Multi-Grade FT/Act 2 1403 4th Grade FT/Act 3 2911 MS Multi-Grade FT/Act 11 3903 HS Multi-Grade FT/Act 3 1404 4th Grade FT/Act 4 2912 MS Multi-Grade FT/Act 12 3904 HS Multi-Grade FT/Act 4 1405 4th Grade FT/Act 5 2913 MS Multi-Grade FT/Act 13 3905 HS Multi-Grade FT/Act 5 1406 4th Grade FT/Act 6 2914 MS Multi-Grade FT/Act 14 3906 HS Multi-Grade FT/Act 6 1407 4th Grade FT/Act 7 2915 MS Multi-Grade FT/Act 15 3907 HS Multi-Grade FT/Act 7 1500 5TH GRADE FT/ACTIVITY HIGH SCHOOL 3908 HS Multi-Grade FT/Act 8 1501 5th Grade FT/Act 1 3001 9TH GRADE FT/ACTIVITY 3909 HS Multi-Grade FT/Act 9 1502 5th Grade FT/Act 2 3002 9th Grade FT/Act 1 3910 HS Multi-Grade FT/Act 10 1503 5th Grade FT/Act 3 3003 9th Grade FT/Act 2 3911 HS Multi-Grade FT/Act 11 1504 5th Grade FT/Act 4 3004 9th Grade FT/Act 3 3912 HS Multi-Grade FT/Act 12 1505 5th Grade FT/Act 5 3005 9th Grade FT/Act 4 3913 HS Multi-Grade FT/Act 13 1506 5th Grade FT/Act 6 3006 9th Grade FT/Act 5 3914 HS Multi-Grade FT/Act 14 1507 5th Grade FT/Act 7 3007 9th Grade FT/Act 6 3915 HS Multi-Grade FT/Act 15 1900 ES MULTI-GR FT/ACT 3008 9th Grade FT/Act 7 3916 HS Multi-Grade FT/Act 16 1901 ES Multi-Gr FT/Act 1 3009 9th Grade FT/Act 8 3917 HS Multi-Grade FT/Act 17 1902 ES Multi-Gr FT/Act 2 3010 9th Grade FT/Act 9 3918 HS Multi-Grade FT/Act 18 1903 ES Multi-Gr FT/Act 3 3011 9th Grade FT/Act 10 3919 HS Multi-Grade FT/Act 19 1904 ES Multi-Gr FT/Act 4 3100 10TH GRADE FT/ACTIVITY 3920 HS Multi-Grade FT/Act 20 1905 ES Multi-Gr FT/Act 5 3101 10th Grade FT/Act 1 1906 ES Multi-Gr FT/Act 6 3102 10th Grade FT/Act 2 Cobb County School District Page 6 of 23
Description Receipts Disbursements Instructional Classroom s 4000 INSTRUCTIONAL Collection of funds relating to the Instructional Classroom account. 4001 Inst: Art Refunds or rebates. 4002 4003 Inst: Band Inst: Business Reimbursements received from the Cobb County School District for ROTC. 4004 Inst: Chemistry 4005 Inst: Chorus 4006 Inst: Dance 4007 Inst: Drama 4008 Inst: Engineering 4009 Inst: Family & Consmr Sc 4010 Inst: Foreign Language 4011 Inst: Gifted 4012 Inst: Language Arts 4013 Inst: Magnet 4014 Inst: Math 4015 Inst: Music 4016 Inst: Orchestra 4017 Inst: Performing Arts 4018 Inst: Physical Education 4019 Inst: Reading 4020 Inst: ROTC 4021 Inst: Science 4022 Inst: Social Studies 4023 Inst: Special Ed 4024 Inst: Speech 4025 Inst: STEAM 4026 Inst: STEM 4027 Inst: Vocabulary 4028 Inst: Other 1 4029 Inst: Other 2 4030 Inst: Other 3 4031 Inst: Other 4 4032 Inst: Other 5 Reimbursements received from other agencies. Payments for the purchase of instructional supplies and costs related to the Instructional Classroom account. Transfers to County Payroll Expense. Transfers to Inventoried Property. Transfers to other Field Trip & Activity s for expenditures related to the Instructional Classroom account. Transfers to other accounts for expenditures related to the Instructional Classroom account. Cobb County School District Page 7 of 23
Description Receipts Disbursements Instructional Special Use s 4100 AGENDAS/PLANNERS Collections from students for the 4101 LOST/DAMAGED TEXTBOOKS purchase or replacement of agendas, planners or workbooks. 4102 WORKBOOKS Collections from students for lost or damaged textbooks and workbooks provided by CCSD. Refunds or reimbursements. Transfers from Textbook Deposits for books on loan that are not returned. 4103 GradPoint/GaVS Collections from the High School Computer-Based Programs [GradPoint, Georgia Virtual School (GaVS)]. Instructional Test s 4200 TESTS Collection of fees from students to cover the cost and administration 4201 Test: AP of tests. 4202 Test: EOCT 4203 Test: Foreign Language 4204 Test: Math 4205 Test: PSAT 4206 Test: SAT 4207 Test: Other 1 Refunds or reimbursements. Rebates. Payments for the cost to purchase or replace agendas, planners or workbooks for student use. Transfers to other accounts to benefit the Instructional program. Transfers to Admin Supply & Furn to pay for envelopes used to mail student report cards. Transfers to Postage/Mailing to pay for postage used to mail student report cards. Transfers to Student Recognition. High Schools Only: Transfers to the Instructional program for the purchase of scanner for Textbook Inventory Management System. Payments for the cost of the High School Computer-Based Programs [GradPoint, Georgia Virtual School (GaVS)] including supplies, administration and monitoring costs. Transfers to County Payroll Expense. Advanced Placement Tests Only: Payments in accordance with District Administrative rule IDCE-R Advanced College Placement. Payments for the costs of tests and the administration of tests. Payments in accordance with rebate letter. Transfers to County Payroll Expense. Transfers to Travel. Cobb County School District Page 8 of 23
Vocational s Description Receipts Disbursements 4300 4301 VOCATIONAL Voc: Auto Mechanics Revenue from services performed or products sold to further the learning process. 4302 Voc: Construction 4303 Voc: Cosmetology 4304 Voc: Culinary Arts 4305 Voc: Drafting 4306 Voc: Graphic Arts 4307 Voc: Horticulture 4308 Voc: Law Enforcement 4309 Voc: Media/Video Prod 4310 Voc: Robotics 4311 Voc: Other 1 4312 Voc: Other 2 4313 Voc: Other 3 4314 Voc: Other 4 4315 Voc: Other 5 Operational s 5000 Op: After Hours Enrichmnt Collection of funds relating to 5001 Op: Clinic operational account. Exception: 5004 Op: Principal 5002 Op: Phone Charges Discretion (transfers only). 5003 Op: Postage/Mailing 5004 Op: Principal Discretion 5005 Op: Printing/Photo Sup 5006 Op: School Uniforms 5007 Op: Staff Development 5008 Op: STEAM 5009 Op: STEM 5010 Op: Student Needs 5011 Op: Student Recognition 5012 Op: Other 1 5013 Op: Other 2 5014 Op: Other 3 5015 Op: Other 4 5016 Op: Other 5 5017 Op: Other 6 Transfers from donation account, if designated use is to benefit operational account. Transfers from fundraiser account, if designated use is to benefit operational account. Payments for the cost of instructional items related to a particular vocational course. Transfers to other accounts for expenditures related to the Vocational account. Payments for costs related to operational account. Exception: 5004 Op: Principal Discretion (transfers only). Transfers to County Payroll Expense. Transfers to Inventoried Property. Transfers to other accounts for expenditures related to the Operational account. Cobb County School District Page 9 of 23
Description Receipts Disbursements Operational s - Special Use 5100 Op: Bank Charges Reversal of bank charges. Transfers from Principal s Discretionary accounts to cover charges not credited by the bank. 5101 Op: Building & Grounds Refunds or rebates. Payments for bank related expenses and supplies. Payments for supply and maintenance expenses for the building and grounds. Payments for false alarms on building security systems. Payments for school emergency kit supplies. Transfers to Inventoried Property. 5102 Op: Cell Tower Funds Per District Administrative Rule FEAE-R funds are restricted and cannot be used for: Celebration activities Staff and student incentive programs Activities of a social nature Cell tower proceeds. Payments made in accordance with District Administrative Rule FEAE-R (See Section E Revenues). Transfers to Inventoried Property. Transfers to County Payroll Expense. Transfers to Travel. 5103 Op: Cert of Attendance Collection of fees for certificates of attendance. 5104 Op: Damaged Rcpts/Checks Damaged master receipts which are deemed unusable and no financial information has been recorded. Skipped master receipts and no financial information has been recorded. Skipped student statement receipt numbers and no financial information has been recorded. Payments for paper, supplies and equipment to comply with state regulations. Payment of expenses related to the maintenance and administration of the attendance office. Transfers to benefit Instructional programs and Student Recognition. Damaged school checks which are deemed unusable and no financial information has been recorded. Skipped school checks and no financial information has been recorded. 5105 Op: Equipment & Furniture Payments for equipment and furniture which do not meet inventoried property requirements. Payments for computer accessories. Payments for equipment and furniture repairs. Cobb County School District Page 10 of 23
Description Receipts Disbursements 5106 OP: GUIDANCE Collection of fees for transcripts in accordance with District Administrative Rule JR-R, and student IDs. Collection of fees for Guidancerelated programs. Payment for expenses to produce transcripts and student IDs. Payments for Guidance-related expenses. Payment of expenses for student and parent hospitality food and refreshment items for Guidance/Counseling activities. Transfers to benefit Instructional programs and Student Recognition. Transfers to Inventoried Property. Transfers to Travel. Transfers to other accounts for expenditures related to the Guidance account. 5107 Op: Hosp/Non-Staff Non-staff hospitality and recognition may be provided for school support organizations, volunteers and other Cobb County School District employees. Transfers from donation accounts. Transfers from discretionary accounts. Transfers from fundraiser accounts. Payment of expenses for dinners, snacks, hospitality food items, and other allowable entertainment and recognition items for non-staff. 5108 Op: Hosp/Staff Recog Transfers from donation accounts. Transfers from discretionary accounts. Transfers from fundraiser accounts. 5109 Op: Interest Income Interest earned and credited on checking, savings and investment accounts. Payment of expenses for dinners, snacks, hospitality food items, and other allowable entertainment and recognition items for staff. Transfers to other accounts at discretion of Principal. Transfers, if necessary, to the appropriate scholarship or grant account to properly record the earned interest. 5110 Op: Inventoried Property Payments for the cost of Inventoried Property items. Refer to Property Control Quick Reference Guide. 5111 OP: LOST/DMGD SCH PROP Collection as restitution for damage to school buildings, grounds, buses, equipment or other school property. Collections from returning employees for missing equipment, including but not limited to, laptops, ipads and peripherals. Insurance payments for damage. Payments to replace missing laptops or peripherals. Payments for the cost of repairs to be paid with school funds. Reimbursements to CCSD for repairs or replacements that the District makes for damaged property. Transfers to Building & Grounds or Instructional s if restitution is made on school property that will not be replaced. Cobb County School District Page 11 of 23
Description Receipts Disbursements 5112 OP: MEDIA Collections for lost books and late fees for overdue books. Refunds or reimbursements. Payments for Media-related expenses. Payments for student and parent hospitality food and refreshment expenses related to Media Center activities. Transfers to Student Recognition for Mediarelated activities. Transfers to Inventoried Property. Transfers to County Payroll Expense. Transfers to Travel. Transfers to other accounts for expenditures related to the Media account. 5113 Op: Miscellaneous Use of this account should be limited to transactions that cannot be assigned to another account in the Chart of s. Collection of funds not relating to any other account. Collections from staff for small amounts of tax charged in error on procurement card purchases. Payments for items purchased for administrative purposes not relating to other accounts. Payment of sales tax charged in error on procurement card. Credits received for fraudulent procurement card charges. Payments to the District for fraudulent procurement card charges. Money found on campus (post to No Name ). Reverse and correct to appropriate activity account if student name can be determined. Transfers from appropriate accounts to cover miscellaneous expenses as they are incurred. Payments for lost or misplaced devices or other items taken up and retained by school staff. Transfers to other accounts. 5114 Op: Office/Admin Supplies Payments for office/administrative supplies. Payments for software and licenses, including school blog accounts. Payments for fees for Notary Public certification and seal. 5115 OP: PARKING FINES Collections for parking fines. Transfers to other accounts to benefit the Instructional program and Student Recognition. Transfers to other accounts for parkingrelated expenses. Transfers to Building & Grounds. Cobb County School District Page 12 of 23
Description Receipts Disbursements 5116 Op: Performance Contracts Reimbursements from county funds. Payment to a non-employee, individual or a business entity contracting with the local school to perform agreed upon services. Payments to the District for Performance Contracts paid with a combination of local funds and county funds. 5117 Op: Prof/Instnl Dues 5118 Op: Reconciling Items Posting error or correction of posting error which may be traced to bank statement, bank advice or other documentation. 5119 Op: Reg Fees Semnrs/Confs 5120 Op: Travel Transfers from other accounts to clear posting errors. Payment of expenses for school or institutional membership dues to professional organizations or institutions (Note: CCSD joins the Cobb Chamber of Commerce as a District; therefore, individual schools do not have to join). Payments for individual memberships in professional organizations when membership is required to allow students to participate in the organization s instructional related activities. Payments for vendor membership cards (ex: Sam s, Costco, B.J. s). Posting error or correction of posting error which may be traced to bank statement, bank advice or other documentation. Transfers to other accounts to clear posting errors. Transfer positive balance at year-end to the Instructional account. Payments for school staff member registration fees to seminars or conferences. Payments to vendors for employee travel expenses (excluding registration fees for seminars or conferences) in accordance with CCSD Travel Regulations and Procedures. Reimbursements for travel expenses paid from school activity funds in accordance with CCSD Travel Regulations and Procedures. Cobb County School District Page 13 of 23
Description Receipts Disbursements After School Program (ASP) s 5200 ASP Tuition Collections of ASP tuition. Transfers from donation accounts if intent of donation is to supplement tuition. Transfers from Scholarship accounts. 5201 ASP Operational Collection of funds relating to ASP operational account. Class s Transfer from discretionary accounts for payments made to the lunchroom for subsidized snack exceptions. Transfers from donation account, if designated use is to benefit ASP operational account. Transfers from fundraiser account, if designated use is to benefit ASP operational account. Transfers from discretionary accounts. Remittance of collections to CCSD should include tuition for the last business day of the month and must be received in ing Services by the 10 th of each month. Refunds to parents/guardians for student tuition. Transfers to Reconciling Items. Payment for expenses related to the ASP, including snacks and supplies. Payment for vendor membership card if used to purchase ASP supplies. Payments for costs related to the ASP operational account. Transfers to ASP Tuition account. Transfers to Inventoried Property. Balances are established as each freshman class enters. These balances are carried forward each year until graduation. Graduating class officers should provide written documentation to Principal how remaining funds should be spent. 6000 Senior Class Prior Year Collections for class dues. 6001 SR CLASS CURRENT YEAR 6002 JUNIOR CLASS 6003 SOPHOMORE CLASS 6004 FRESHMAN CLASS Payment for expenses authorized by class members and/or approved by the Principal. Transfer of class funds to other accounts utilizing form FS-116. Club s Management of Club s should be maintained in accordance with District Administrative Rule JHC-R School Clubs/Organizations and Student Organizations. See Below Collection of club dues. Collection of funds related to Club account. Remittance of state and national dues. Payments for the cost of supplies. Payments authorized by club members, recommended by the sponsor and approved by the Principal. Transfers to other accounts authorized by club members and recommended by the sponsor for approval by the Principal, utilizing form FS-116. Cobb County School District Page 14 of 23
Description Description Description 6100 CLUBS 6137 Club: Gardening 6174 Club: Peer Helpers 6101 Club: 4 H 6138 Club: German 6175 Club: Photography 6102 Club: Academic Team 6139 Club: Glee 6176 Club: Reading 6103 Club: Aerospace 6140 Club: Guitar 6177 Club: Robotics 6104 Club: Anime 6141 Club: Habitat 4 Humanity 6178 Club: Running 6105 Club: Art 6142 Club: Health & Fitness 6179 Club: Science 6106 Club: Beta 6143 Club: Helping Hands 6180 Club: Skills USA 6107 Club: Book 6144 Club: History 6181 Club: Soccer 6108 Club: Bridge 6145 Club: Honors Art 6182 Club: Sources of Strength 6109 Club: Broadcast 6146 Club: Honors English 6183 Club: Spanish 6110 Club: Builder's 6147 Club: Honors French 6184 Club: STEAM 6111 Club: Chemistry 6148 Club: Honors German 6185 Club: STEM 6112 Club: Chess 6149 Club: Honors Latin 6186 Club: Student Council 6113 Club: Chorus 6150 Club: Honors Science 6187 Club: Student Govt Assoc 6114 Club: Computer Science 6151 Club: Honors Service 6188 Club: Technology 6115 Club: Cosmetology 6152 Club: Honors Soc. Studies 6189 Club: TRI-M 6116 Club: Crafts 6153 Club: Honors Spanish 6190 Club: TSA 6117 Club: Culinary 6154 Club: Honors Technical 6191 Club: Video Production 6118 Club: Culture 6155 Club: Honors Thespian 6192 Club: Writing 6119 Club: Dance 6156 Club: Hope 6193 Club: Zoology 6120 Club: Debate 6157 Club: Horticulture 6194 Club: Other 1 6121 Club: DECA 6158 Club: HOSA 6195 Club: Other 2 6122 Club: Drama 6159 Club: Humane Society 6196 Club: Other 3 6123 Club: Engineering 6160 Club: Humanitarian 6197 Club: Other 4 6124 Club: Environmental/Green 6161 Club: Interact 6198 Club: Other 5 6125 Club: Etiquette - Men 6162 Club: Japanese 6199 Club: Other 6 6126 Club: Etiquette - Women 6163 Club: Jazz 6200 Club: Other 7 6127 Club: Fashion 6164 Club: Key 6201 Club: Other 8 6128 Club: FBLA 6165 Club: Latin 6202 Club: Other 9 6129 Club: Fencing 6166 Club: Lego 6203 Club: Other 10 6130 Club: Film 6167 Club: Link Crew 6204 Club: Other 11 6131 Club: Forensic Science 6168 Club: Marketing 6205 Club: Other 12 6132 Club: French 6169 Club: Math 6206 Club: Other 13 6133 Club: Future Cities 6170 Club: Model U.N. 6207 Club: Other 14 6134 Club: Future Educators 6171 Club: Mu Alpha Theta 6208 Club: Other 15 6135 Club: Future Leaders 6172 Club: Music 6209 Club: Other 16 6136 Club: Future Physicians 6173 Club: National Honor Scty 6210 Club: Other 17 6211 Club: Other 18 Cobb County School District Page 15 of 23
Faculty s Description Receipts Disbursements 6300 FACULTY Collections from faculty and staff for dues, activities, spirit wear and other items approved by the faculty committee. 6301 Faculty: Activities Donation s All Donation s must maintain a zero balance. Transfers from donation accounts. 7000 DONATIONS Collection of donations received. 7001 Don: Booster Organization 7002 Don: PTA/PTSA 7003 Don: School Foundation Contribution s Transfers from other accounts for funds donated to school, per Unclaimed Funds/Outstanding Checks procedures. 7101 Grant 1 Revenue from granting agency. 7102 Grant 2 7103 Grant 3 7104 Grant 4 7105 Grant 5 7106 Grant 6 7107 Grant 7 7108 Grant 8 7109 Grant 9 7110 Grant 10 Transfers from appropriate accounts that require matching school contributions as a part of the grant. 7200 MEMORIAL FUNDS Contributions for special scholarships 7201 Memorial Fund 1 or memorials. 7202 Memorial Fund 2 7203 Memorial Fund 3 7204 Memorial Fund 4 7205 Memorial Fund 5 7300 SCHOLARSHIPS 7301 Scholarship 1 7302 Scholarship 2 7303 Scholarship 3 7304 Scholarship 4 7305 Scholarship 5 7306 Scholarship ASP Transfers from donation accounts. Transfers from fundraiser or special events accounts which were held for the purpose of benefiting scholarships or memorials. Payment for expenses approved by the faculty committee, including gift cards. Payments limited to the specific purpose for which the funds were received. Transfers to accounts as designated by donor. Disbursements are not permitted from donation accounts. Payments specifically authorized for the purpose of utilizing grant funds. Transfers to Inventoried Property account for items allowed per the grant stipulations. Transfers to County Payroll Expense for payroll expenses allowed per the grant stipulations. Transfers to Performance Contracts for contracts allowed per the grant stipulations. Transfers to Travel allowed per the grant stipulations. Transfers to other accounts allowed per the grant stipulations. Payments limited to the specific purpose for which the funds were received. Transfers to After School Program Tuition. Cobb County School District Page 16 of 23
Fundraiser s Description Receipts Disbursements Management of Fundraising s should be maintained in accordance with District Administrative Rule JHA-R Student Activities Fund Raising. See Below Collections from the sale of goods and/or services. Donations received in lieu of sale of goods and/or services. Funds received from fundraiser vendors. Funds received from Commitment Cards. Payments for the cost of goods sold and other costs related to fundraising project. Transfer of profits to appropriate accounts per the designated purpose of the fundraiser. Transfers of commitment card funds to the appropriate account, in accordance with company s guidelines. Transfers of Picture and Vending Profits to other accounts at discretion of Principal. Description Description Description 7400 FUNDRAISERS 7416 FR: Publix 7431 FR: Other 1 7401 FR: Art 7417 FR: Recycling 7432 FR: Other 2 7402 FR: ASP 7418 FR: Smoothie King 7433 FR: Other 3 7403 FR: Band 7419 FR: Spirit Wear 7434 FR: Other 4 7404 FR: Book Fairs 7420 FR: Staff Dress Down 7435 FR: Other 5 7405 FR: Box Tops 7421 FR: STEM/STEAM 7436 FR: Other 6 7406 FR: Chick-Fil-A 7422 FR: Student Dress Down 7437 FR: Other 7 7407 FR: Chorus 7423 FR: Utility Company Other 7438 FR: Other 8 7408 FR: Coca Cola 7424 FR: Vending-Coffee 7439 FR: Other 9 7409 FR: Fine Arts 7425 FR: Vending-Copy/Med Ctr 7440 FR: Other 10 7410 FR: Food Sales 7426 FR: Vending-Drinks 7441 FR: Other 11 7411 FR: GNG True Blue Schools 7427 FR: Vending-Faculty 7442 FR: Other 12 7412 FR: Kroger 7428 FR: Vending-Pencils 7443 FR: Other 13 7413 FR: Music 7429 FR: Vending-Snacks 7444 FR: Other 14 7414 FR: Orchestra 7430 FR: Vending-Water 7445 FR: Other 15 7415 FR: Pictures Cobb County School District Page 17 of 23
Description Receipts Disbursements Fundraiser Special Use s Management of Fundraising s should be maintained in accordance with District Administrative Rule JHA-R Student Activities Fund Raising. 7500 FR: Newspaper Collections from the sale of: 7501 FR: SCHOOL STORE Newspapers and advertisements. School Store Items. 7502 FR: YEARBOOK Collections from the sale of school yearbooks. Special Event s See Below Collections for the sale of admission tickets and other receipts related to special events. Payments for the cost of: Supplies, paper and printing. Products to be sold in the School Store. Student hospitality food and refreshment items related to Fundraiser Special Use Activities. Transfer of profits to appropriate accounts per the designated purpose of the fundraiser. Payments for yearbook related costs. Transfer of profits to other accounts at the discretion of Principal after all yearbook related costs have been paid. Payment for expenses related to the special event. Transfer to County Payroll Expense. Transfer of profit to the account benefitting from the special event. Description Description Description 7600 SE: ELEMENTARY SCHOOL 7700 SE: MIDDLE SCHOOL 7800 SE: HIGH SCHOOL 7601 SE: ES - School Dance 7701 SE: MS - School Dance 7801 SE: HS - Homecoming 7602 SE: ES - Talent Show 7702 SE: MS - Talent Show 7802 SE: HS - Pageant 7603 SE: ES - Other 1 7703 SE: MS - Other 1 7803 SE: HS - Prom 7604 SE: ES - Other 2 7704 SE: MS - Other 2 7804 SE: HS - ROTC 7605 SE: ES - Other 3 7705 SE: MS - Other 3 7805 SE: HS - Shop with a 7606 SE: ES - Other 4 7706 SE: MS - Other 4 7806 SE: HS - Theater 7607 SE: ES - Other 5 7707 SE: MS - Other 5 7807 SE: HS - Other 1 7808 SE: HS - Other 2 7809 SE: HS - Other 3 7810 SE: HS - Other 4 7811 SE: HS - Other 5 Cobb County School District Page 18 of 23
Description Receipts Disbursements Instructional Business Program Management of Instructional Business Program account should be maintained in accordance with Special Student Services guidelines. 7850 Inst Business Program Collections from Instructional Business Program activities. Change Fund 7900 Change Fund Change funds should be redeposited in the same amount as requested. Athletic s Payment for expenses related to Instructional Business Program. Transfers of profits to appropriate accounts to benefit the Instructional Business Program. Entry to record change fund order request. Checks made payable for change fund in accordance with Local School ing Standard Operating Procedures. Management of Athletic s should be maintained in accordance with District Administrative Rule DK-R Student Activities Funds Management. See Below Collections from ticket sales and/or gate receipts. Collection of camp fees. Collection of funds related to the Athletic account. Share of profit from away tournament. Payments for Regional Association dues. Payments for purchases of supplies and equipment to maintain the individual programs that do not meet Inventoried Property requirements. Payments for expenses related to the Athletic account including but not limited to student recognition, transportation and meals. Transfers to other Athletic accounts. Transfers to County Payroll Expense. Transfers to Inventoried Property. Transfers to Travel. Transfers to other accounts for expenditures related to the Athletic account. Cobb County School District Page 19 of 23
Description Description Description 8000 ATHLETICS 8013 Ath: Gymnastics 8026 Ath: Track 8001 Ath: Baseball 8014 Ath: Lacrosse 8027 Ath: Volleyball 8002 Ath: Basketball 8015 Ath: Lacrosse - Boys 8028 Ath: Wrestling 8003 Ath: Basketball - Boys 8016 Ath: Lacrosse - Girls 8029 Ath: Other 1 8004 Ath: Basketball - Girls 8017 Ath: Rifle Team 8030 Ath: Other 2 8005 Ath: Cheerleading 8018 Ath: Soccer 8031 Ath: Other 3 8006 Ath: Cricket 8019 Ath: Soccer - Boys 8032 Ath: Other 4 8007 Ath: Cross Country 8020 Ath: Soccer - Girls 8033 Ath: Other 5 8008 Ath: Dance 8021 Ath: Softball 8034 Ath: Other 6 8009 Ath: Drill Team 8022 Ath: Softball/Fast Pitch 8035 Ath: Other 7 8010 Ath: Fencing 8023 Ath: Sports Medicine 8036 Ath: Other 8 8011 Ath: Football 8024 Ath: Swim Team 8037 Ath: Other 9 8012 Ath: Golf 8025 Ath: Tennis 8038 Ath: Other 10 Description Receipts Disbursements Athletic Management s 8100 Ath: Gate/General Collection of funds related to the Athletic Management account. 8101 Ath: Passes 8102 Ath: Physicals Payments for Regional Association dues. Payments for purchases of supplies and equipment to maintain the individual programs that do not meet Inventoried Property requirements. Payment for expenses related to the Athletic Management account including but not limited to student recognition, transportation and meals. Transfers to other Athletic accounts. Transfers to County Payroll Expense. Transfers to Inventoried Property. Transfers to Travel. Transfers to other accounts for expenditures related to the Athletic Management account. Cobb County School District Page 20 of 23
Description Receipts Disbursements 8103 Ath: Tournament/Playoff 1 Collection of gate receipts for county or 8104 Ath: Tournament/Playoff 2 regional athletic tournaments and playoff events hosted at home school. 8105 Ath: Tournament/Playoff 3 8106 Ath: Tournament/Playoff 4 8107 Ath: Tournament/Playoff 5 8108 Ath: Tournament/Playoff 6 8109 Ath: Tournament/Playoff 7 8110 Ath: Tournament/Playoff 8 8111 Ath: Tournament/Playoff 9 8112 Ath: Tournament/Playoff10 Collection of gate receipts for school sponsored tournaments. Payments to divide the proceeds according to contractual agreement with the sponsoring athletic association. Payments for expenditures of tournaments and playoff events hosted at home school. Transfer of profits to Athletic or Athletic Management accounts. 8150 8151 Ath: Concessions Ath: Conc - Baseball Collections from concession stand sales. Payments for the cost of items sold at concession stands. 8152 8153 Ath: Conc - Basketball Ath: Conc - Cheerleading Payments to parent support organizations at the discretion of the Principal. 8154 Ath: Conc - Football 8155 Ath: Conc - Lacrosse 8156 Ath: Conc - Soccer 8157 Ath: Conc - Softball/FP 8158 Ath: Conc - Track 8159 Ath: Conc Volleyball 8160 Ath: Conc - Wrestling Clearing s Transfers to other accounts to benefit school programs and student recognition. 8200 County Payroll Expense Reimbursements from the District. Payments to the District for payroll expenditures. 8201 County Reimbursements Note: This account should be used on a limited basis. Reimbursements from the District for purchases originally made from local school funds, including but not limited to ASP expenses. Limited transfers from other accounts to cover expenses not eligible for reimbursement, including but not limited to, sales tax. Payments for purchases, including but not limited to ASP expenses, for which District funds are available. 8202 PERFORMING ARTS REVENUE Collections of student donations for Performing Arts. Remittance of collections to the District by the date specified in the instructions from the Supervisor of the Performing Arts. Cobb County School District Page 21 of 23
Description Receipts Disbursements 8203 Teacher Laptops Collections from non-returning employees for missing equipment, including but not limited to, laptops, ipads and peripherals. Remittance of collections to the District by year end. 8204 Textbook Deposits Deposits for textbooks on loan during the school year or summer months. Transfers to Lost/Damaged Textbooks, for books on loan that are not returned. 8250 PARKING Collection of funds related to the 8251 Parking: One Day Decals Parking account. 8252 Parking: Second Car Decal 8253 Parking: Semester Fees 8254 Parking: Staff Tags Miscellaneous Clearing s Remittance of collections to the District within ten business days of semester end. In most instances, the balance in a Miscellaneous Clearing account should be zero by the end of the fiscal year. 8300 MISCELLANEOUS CLEARING Collections for events or purchases in 8301 MC: Book Clubs which the school is acting as the fiduciary of the funds for organizations 8302 MC: Gimme 5 or individuals, including but not limited 8303 MC: Principal Area Fund to, book clubs and required approval for 8304 MC: Relay 4 Life Community Fund Drives in accordance with District Administrative Rule JHA-R. 8305 MC: United Way 8306 MC: Other 1 8307 MC: Other 2 8308 MC: Other 3 8309 MC: Other 4 8310 MC: Other 5 Unclaimed Funds Payments to the organization or individuals for which funds were collected. Payments for Relay for Life purchases for which funds were collected. Transfers to Instructional s. Refer to the Unclaimed Funds/Outstanding Checks section of the Local School ing Standard Operating Procedures. 8400 Unclaimed Funds Transfers from an account in which the original disbursement is over 6 months old and voided. Adult Education s 8500 ADULT EDUCATION Collection of funds related to the Adult 8501 Adult Ed: Book Deposits Education program. 8502 Adult Ed: GED 8503 Adult Ed: Registration Summer School 8600 SUMMER SCHOOL Collection of funds related to the Summer School program. Remittance to the District in accordance with Local School ing Standard Operating Procedures. Remittance of collections to the District. Remittance to the District for County Payroll Expenses. Remittance to the District for the District Summer School Program. Transfers to other Instructional accounts. Cobb County School District Page 22 of 23
General Ledger s Description Receipts Disbursements 9901 GL: Cash on Hand Collections received daily for deposit into the school s checking account. 9902 9903 GL: Checking Main GL: Checking 2 Transfers from Cash On Hand to reflect daily deposits. Interest and credits reflected on the monthly bank statement. Transfers from Returned Checks account. Transfers from investment accounts. 9904 GL: Savings 1 Funds deposited to a savings account. 9905 GL: Savings 2 Interest income credited to a savings account. Transfers from general ledger checking account. Transfers to the general ledger checking account to reflect daily deposits. Disbursements for school checks issued. Bank charges and debits reflected on the monthly bank statement. Transfers to Returned Checks account. Transfers to investment accounts. Transfer of savings account funds to other general ledger accounts. 9906 GL: Central Investment Funds deposited to investment accounts. Transfer of investment account funds to other general ledger accounts. 9907 GL: Investment 1 Interest income credited to investment accounts. 9908 GL: Investment 2 Transfers from general ledger checking account. 9920 GL: Returned Checks Transfers from general ledger checking account to reflect returned checks. Write-off of returned checks. Transfers to general ledger checking account. Cobb County School District Page 23 of 23