​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​The Financial Review division was established for the purpose of reviewing financial records and accounting of local governing school boards and assisting local units of administration in training personnel in financial and budgetary accounting.

Financial Review is responsible for issuing and updating the chart of accounts utilized by local units of administration (LUAs) in reporting budget and financial data to the Georgia Department of Education.

Budget and Financial Data Reporting​

• LUA Chart of Accounts
  
• ​Chart of Account Changes (10-10-2023).pdf
  
• COA Changes for GASB 87 and 96 (new & revisions).pdf
• COA Changes - object code additions for GASB 96.pdf​​
  
• ​Chart of Accounts ​New Portal User Guide.pdf​
  
• Financial Management for Georgia LUAS Manual​
  
• School System Financial Reports​​​
• School System Revenues/Expenditures
  
• Year End Closing Checklist for FY2024​​​
  
• ​Tips for Monthly - Closeout (Checklist) revised.pdf​
  

​ Transmitting Data 

• ​​Annual Reporting Dates – Financial Related for FY 2024.pdf​​
  
• DE46 File Layout Instructions.pdf​
  
• GaDOE Portal Access Request (6.8).pdf
  
• DE46 Errors and Warnings Listing​​​
  
• ​​​DE 46 New Transmission Portal Definitions 9.28.20.pdf​​
  
• Data Transmission User Guide - District - 8.14.2020.pdf​
  
• ​Secure Data Transmission Portal​​
• DE 46 Submissions FAQ.pdf​​​

Basic Financial Statement Reporting

• Preparing Basic Financial Statements
• School System Financial Information

Guides, In​structions, Miscellaneous Procedures

• FY 2025 Indirect Cost Rates.pdf​
  
• ​​FY 2024 FINAL Indirect Cost Rates - FINAL 10.27.23.pdf​​
• ​2022 FESR and ESSA Expenditure Calculation Guide Final.pdf​
  
• Indirect Cost Rate Calculation Guide - FY 2022.pdf
• IDEA Excess Cost Handbook - Revised October 2021.pdf
  
• Excess Costs Excel Template_FY23 RESULTS_FY24 BASE Calculations.xlsx​​​
• ​​Completion Report Instructions 3.2018.pdf
  
• Completion Report Refund Submission Form
  
• Salary Accrual Instructions.pdf
  
• ​Capital Asset Journal Entries.xls​​​
• 65% Formula Calcuation.pdf