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.

INTRODUCTION

FAQS

HISTORICAL PROJECT INFORMATION

UCOA REFERENCE MATERIALS

UCOA Dashboards (updated with FY22)

This interactive set of dashboards allows users to explore historical UCOA data by the different segments of the UCOA  string. Users can run and export detailed analyses by selecting the locations of interest (LEAs, Schools, or other District Locations) and filtering by the UCOA segments (object, function, program, etc.). 

LEA Financial Profiles (updated with FY22)

RIDE developed financial profiles for each LEA to comply with the requirements of RIGL 16-7.2-8. The LEA financial profile is a four-page interactive report customized to every district that includes high level information about the characteristics of every district (including a set of outcome measures) and an in-depth analysis of the finances. The primary objective of these financial profiles is to provide useful information to LEAs and the public about the source and use of financial resources. 

LEA Budgets (updated with 23-24 budgets)

This dashboard identifies the LEAs that have submitted their 22-23 Budget Only file to RIDE as required by R.I. Gen. Laws § 16-2-9.4. For those LEAs that submitted a budget file to RIDE, users can explore and download their detailed budget information disaggregated by the UCOA segments.

UCOA Resource Allocation Dashboards (FY22)

This set of interactive dashboards allows users to explore how LEAs allocate resources between the schools in the District. The first dashboard examines whether districts allocate resources progressively, that is, whether schools with larger share of economically disadvantaged students have higher per pupil expenditures. Subsequent dashboards dig in deeper on how each LEA allocated monetary resources and staff between schools and how it relates to student demographics, student outcomes, source of funds, and assessment outcomes.

2010-2011

2011-2012

2012-2013

2013-2014

2014-2015

2015-2016

2016-2017

2017-2018

2018-2019

2019-2020

2020-2021

2021-2022

UCOA SEGMENT WORKSHEETS– ALL DISTRICTS

UCOA DESCRIPTION SEGMENT REVIEW 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.

CHARTS

CONSOLIDATED UCOA 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]

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)

2023-24 Budget Visualization

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.

Go to recording / Slides

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.   

Go to recording / Slides

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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Session 5: UCOA Dashboards (8/25/22)

Description: This session explores the UCOA dashboards available to analyze and compare historical and budgeted UCOA data. Participants will learn about the different features of the UCOA dashboards currently available and will get an opportunity to preview upcoming dashboards and provide valuable feedback.   

Go to recording / Slides

Session 6: UCOA Expenditures, Revenues, and Balance Sheet Object Codes

Description: This session focuses on using the object codes for expenditures, revenues, and balance sheet UCOA strings. Participants will learn about the different object codes that can be used with revenue, expenditure, and balance sheet UCOA strings and the relevant intersection rules.

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Session 7: CTE UCOA Requirements

Description: This session will review UCOA string rules that are particular to reporting Career and Technical Education (CTE) expenditures. Participants will learn about the use of the 1400 subject series and how it intersects with the location (middle school and high school) and program codes.

Go to recording / Slides

Session 8: Preliminary Validator and other tools

Description: This session focuses on two new toold developed to streamline the UCOA file submission process. Please join us for a webinar training to learn how to access and use the UCOA Preliminary Validator and the UCOA Funds Search Tool (now part of the UCOA Streamlining Tools). The UCOA Preliminary Validator allows LEA users to check files for errors before sending them to RIDE and the UCOA Funds Tool is a searchable website to identify the appropriate sub fund codes to use. 

Go to recording / Slides

Session 9: UCOA Streamlining Tools

Description: Responding to the feedback received from the UCOA Streamlining Survey administered in the Summer, we recently developed a series of interactive tools meant to help with the process of generating valid UCOA strings and correcting strings that have been flagged with errors. Please join us to learn how to use the new resources and provide feedback to keep improving the UCOA tools available. 

Go to recording / Slides

 

Annual Fiscal LEA Accountability Reports guided by the requirements of              RIGL 16-7.2-8

FY 2020-21 Report

FY 2021-22 Report