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Uniform Financial Accounting


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Listed below are the Uniform Financial Accounting Manual, Chart of Accounts Coding and Descriptions, Terminology, and other documents of importance to School Finance. Documents are updated as new sources of funding become available or as new terminology is added to school finance vocabulary.

Iowa school districts and AEAs are required to follow the manual called Uniform Financial Accounting for Iowa School Districts and AEAs. This manual is based on a federal handbook for accounting. The manual discusses accounting theory for school districts, following generally accepted accounting principles (GAAP) for governmental entities. The chart of account descriptions and Chart of Account Code include the detail that school districts and AEAs use in their accounting systems.

Uniform Financial Accounting Manual

Iowa Chart of Account Coding

Iowa Chart of Account Descriptions - This document has not been updated.

Accounting for Restricted Funds

Flexibility Account Guidance

Nutrition Programs and Indirect Costs - Calculation and Coding

Property Taxes - Types and Coding

School Finance Terminology

School Level Reporting

UFA Journal Entries

Charter Schools


This section includes information on handling financial transactions of the charter schools within the public school district's financial records.

For financial purposes, the charter school is part of the public school district in the same way as a school building site is a part of the public school district. The charter school follows the same Iowa finance law and accounting procedures as the district as a whole, and its financial transactions are incorporated into the public school district records using Uniform Financial Accounting for Iowa School Districts and AEAs. The district will identify the financial transactions related to the charter school by creating a facility code in its account code structure to be used specifically with those transactions.

Charter School Finance Contact: Kassandra Cline


Charter School Program Contact: Janet Boyd

See the Charter Schools webpage for non-fiscal related information related to charter schools.


Accounting for Perkins Consortium

Accounting Guidance for Regional Planning Partnerships

Nutrition Programs

School Transportation

Special Education

Printed from the Iowa Department of Education website on August 18, 2022 at 1:34am.