Model Chart of Accounts

Accounting Handbook for Maine School Administrative Units - Updated 8/31/2023


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

PreK Special Education Programs - (3, 4, or 5 Year olds with IEPs in PreK)














Other Instruction
Co-Curricular and Extracurricular Activities




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






Facilities and Maintenance
Operation and Maintenance of Plant

Operations and Maintenance




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