Chart of Accounts
The District’s Chart of Accounts provides for the structure and coding of accounting entries in the District’s general ledger. The codes identify fund, sub-fund, department, divisions and account codes for transactions related to revenues, expenditures (budget report entries) and assets, liabilities and equity (balance sheet entries). As part of the District’s financial transparency efforts, budget reports and monthly financial reports are posted to the District’s website, including line item detailed information at the account level. The Chart of Accounts presented here is a resource to assist those accessing this financial information.