Model Chart of Accounts

Accounting Handbook for Maine School Administrative Units - Updated 10/8/2020

 

Regular Instruction
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 Education
Special Programs

Special Education Programs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other Instruction
Co-Curricular and Extracurricular Activities

Co-Curricular

Extra-Curricular

 

Summer School

Summer School

 

Community/Junior College Education Programs

Post Secondary Enrollment Programs

 

 

System Administration
Support Services - General Administration

System Administration

 

 

 

 

 

 

 

 

 

School Administration
Support Services - School Administration

School Administration

 

 

 

 

Transportation and Buses
Student Transportation

Transportation

 

 

 

 

Facilities and Maintenance
Operation and Maintenance of Plant

Operations and Maintenance

Supply vs Equipment Chart

 

 

 

Debt Service and Other Commitments
Debt Service

Debt Service Payments

 

 

 

 

 

 

All Other Expenditures
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

 

Federal Revenues
Revenues from Federal Services

 

Child Nutrition Revenues

Special Revenue

 

 

 

 

 

Capital Projects
Facilities Acquisition and Construction

Major Capital Projects

Minor Capital Projects