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 Education Programs

• Special Education Programs
• PreK Special Education Programs — 3, 4, or 5 year olds with IEPs in PreK

Career and Technical Education

• CTE Instruction
• CTE Student Support Services
• CTE Operations and Maintenance
• CTE School Administration

Co-Curricular and Extracurricular Activities

• Co-Curricular
• Extra-Curricular

Summer School

• Summer School

Community/Junior College Education Programs

• Post Secondary Enrollment Programs

Adult / Continuing Education Programs

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

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 — Administration

• System Administration
• School Administration

Transportation

• Student Transportation

Facilities & Maintenance

• Operations and Maintenance of Plant

Capital Projects

• Major Capital Projects
• Minor Capital Projects

Child Nutrition

• Child Nutrition Expenditures
• Child Nutrition Revenues

Community Service Programs

• Community Service Expenditures

Nonpublic School Programs

• Non-Public School Services

Debt Service

• Debt Service Payments

Federal Revenues

• Special Revenue