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. Public Schools of North Carolina . . State Board of Education . . Department Of Public Instruction .

CHART OF ACCOUNTS FY 2015

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If you have any questions concerning the Uniform Chart of Accounts (COA), please contact Roxane Bernard.

WORKING DOCUMENTS FY 2014-2015

SUPPORTING DOCUMENTS FY 2014-2015

  • Program Report Codes
    (pdf, 35kb)  UPDATED: November 3, 2014
  • Purpose Codes Summary
    (pdf, 78kb)  UPDATED: March 6, 2012
  • Object Codes Summary
    (pdf, 87kb)  UPDATED: November 3, 2014
  • Revenue Codes Summary
    (pdf, 40kb)  UPDATED: August 8, 2012
  • Business Rules for Chart of Accounts Edits - LEAs
    (pdf, 47kb)  UPDATED: March 27, 2012
  • Business Rules for Chart of Accounts Edits - Charter Schools
    (pdf, 47kb)  UPDATED: January 25, 2012
  • Fund Codes
    (pdf, 17kb)  UPDATED: May 20, 2011
  • Asset Codes Summary
    (pdf, 19kb)  UPDATED: October 2008
  • Liability & Fund Equity Codes Summary
    (pdf, 18kb)  UPDATED: October 14, 2013