Model Chart of Accounts

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2025 Accounting Handbook for fb88 School Administrative Units

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Regular Instruction

Regular Elementary / Secondary Education Programs

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Alternative (At Risk) Education Programs

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English Learners

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Gifted and Talented

Special Education

Special Programs

Other Instruction

Co-Curricular and Extracurricular Activities

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Summer School

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Community/Junior College Education Programs

System Administration

Support Services - General Administration

School Administration

Support Services - School Administration

Transportation & Busses

Student Transportation

Facilities & Maintenance

Operation and Maintenance of Plant

Debt Service and Other Commitments

Debt Service

All Other Expenditures

Child Nutrition

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Community Service Programs

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Nonpublic School ProgramsÌý

Federal Revenues

Revenues from Federal Services

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