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.


"For the first time, school leaders, teachers, parents, legislators, and other education stakeholders can compare financial data across school districts in a reliable, consistent manner."  - Commissioner Deborah A. Gist


UCOA Data and Information

Introduction

Unless otherwise noted, all links below are PDFs.

Introduction

Commissioner’s Message [49 KB]
Executive Summary [20 KB]
Briefing [909 KB]
News Release [71 KB]

FAQs

UCOA Account Structure [58 KB]
UCOA Data and Reporting [87 KB]

Historical Project Information

Executive Summary – Uniform Chart of Accounts [62 KB]
Final Report – Uniform Chart of Accounts [322 KB]

UCOA Accounting Manual & Coding Workbook

 

UCOA REFERENCE MATERIALS

UCOA Coding Workbook [XLS, 12,135 KB] Updated 6/15/15
UCOA Accounting Manual [DOC, 2,491 KB] Updated 10/25/13

Annual Per Pupil Expenditure Reports

2010-2011
2011-2012
2012-2013
2013-2014

Annual Approved Indirect Cost Rates

UCOA Segment Review Expenditure Worksheets

Unless otherwise noted, all links are PDFs

UCOA SEGMENT WORKSHEETS– ALL DISTRICTS

These reports provide information on a per pupil basis for all the account segments.This high level view will help you narrow your data search before moving to the database itself for detailed information.Please note that beginning FY12, the Charts are being presented by both expenditures and revenue for even greater transparency and comparability. 

 

Guidance on what the worksheets tell you.

UCOA DESCRIPTION SEGMENT REVIEW 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.

Charts

Per Pupil

Statewide Consolidated District Financial Databases

2009-2010 District Data Reports

2009-2010 District Data

Select a district below to view its UCOA report:

Charter Schools

State-Operated Schools

2010-2011 District Data Reports

2010-2011 Data

Select a district below to view its UCOA report:

Charter Schools Data

State Operated Data

2011-2012 District Data Reports

2011-2012 Data

Select a district below to view its UCOA report:

Charter Schools Data

State Operated Data

2012-2013 District Data Reports

2012-2013 Data

Select a district below to view its UCOA report (Excluding Capital and Debt Service):

Charter Schools Data - (excluding capital and debt service)

State Operated Data - (excluding capital and debt service)

Select a district below to view its UCOA report (Only Capital and Debt Service Expenditures):

Charter Schools Data - (Only capital and debt service expenditures)

State Operated Data - (Only capital and debt service expenditures)

2013-2014 District Data Reports

2013-2014 Data

Select a district below to view its UCOA report (Excluding Capital and Debt Service):

CHARTER SCHOOLS DATA - (EXCLUDING CAPITAL AND DEBT SERVICE)

    STATE OPERATED & Other DATA - (EXCLUDING CAPITAL AND DEBT SERVICE)


Select a district below to view its UCOA report (Only Capital and Debt Service Expenditures):

CHARTER SCHOOLS DATA - (ONLY CAPITAL AND DEBT SERVICE EXPENDITURES)


STATE OPERATED DATA - (ONLY CAPITAL AND DEBT SERVICE EXPENDITURES)


RIDE's Uniform Chart of Accounts