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RIDE's Uniform Chart of Accounts

The Uniform Chart of Accounts (UCOA) is a method of accounting that provides transparency, uniformity, accountability, and comparability of financial information for all schools and districts.

Rhode Island invests more than $2.3 billion in elementary and secondary public education. UCOA data provides invaluable financial information that stakeholders at every level can use to make informed investment decisions.

The UCOA standardized account-code structure allows every district, charter public school and state operated school to use the same account codes and methods for tracking revenue and expenses in their daily accounting. This not only allows for an apples-to-apples comparison between districts, but also helps districts in their financial decision-making processes to ensure that their investments are driven toward improving instruction and advancing learning.

The UCOA is a key aspect of RIDE’s strategic agenda as we work towards investing our resources wisely, preparing all students for success and transforming education in Rhode Island.



Unless otherwise noted, all links below are PDFs.



Historical Project Information

UCOA Accounting Manual & Coding Workbook


Annual Per Pupil Expenditure Reports

UCOA Segment Review Expenditure Worksheets




UCOA Segment Review Revenue Worksheets

The following will provide a look at the revenue received by school districts from Federal, State, and local sources on a by district basis.



Statewide Consolidated District Financial Databases


Revenue Expenditures

New to using filters and searching our database? Please view the step-by-step instructions and training videos using the following link: Instructions & Training Video [DOC, 126 KB]

Budget Files

Per R.I.G.L. 16-2-9.4(f)(2), below is the link to the UCoA Budget files for each Local Education Agency (LEA)

FY 22 Combined Statewide Budget Files (XLS, 6.1 MB) as of July 20, 2021

UCOA Training

Session 1: UCOA Nuts and Bolts (4/28/22) 

Description: This is an introduction to the Uniform Chart of Accounts (UCOA) that will cover the objectives behind the adoption of UCOA and the basics of the UCOA account string. Participants will learn about the different segments of a UCOA String and the UCOA segment structure.

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Session 2: UCOA Resources Part 1: UCOA Workbook (5/26/22)

Description: This session introduces the UCOA Coding Workbook developed to help Districts generate UCOA strings. Participants will learn about the information included in the different workbook tabs and how to use the Pre-Validation Tool.   

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Session 3: UCOA Resources Part 2: UCOA Accounting Manual (7/1/22)

Description: This session introduces the UCOA Accounting Manual. Participants will learn about the information included in both the long and abridged versions of the manual and how to search the manuals to find the correct segment codes to build valid UCOA stings.

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Session 4: Apples to Apples Uniformity (7/28/22)

Description: This session reviews the coding of some of the most common entries and the intersection rules between the different segments. Users will learn more about how to choose the location, function, program, subject, and job classification so that there is more uniformity between districts’ UCOA submissions. Users will also learn about the coding of employee salaries and benefit allocations and other accounts that are commonly used. 

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