RIDE's Uniform Chart of Accounts

Unless otherwise noted, all links below are PDFs.

INTRODUCTION

• 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 REFERENCE MATERIALS

• UCOA Coding Workbook [XLSX, 23MB] Updated 4/10/2023
• UCOA Accounting Manual [DOCX, 4.0MB] Updated 06/30/2022
• UCOA Accounting Manual [PDF, 12.0MB] Updated 06/30/2022
• UCOA Accounting Manual (abridged)  [DOCX, 1.9MB] Updated 06/30/2022
• UCOA Template
• UCOA Streamlining Tools

LEA Budgets (updated with 24-25 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.

LEA Financial Infographics (New)

This one-pager summarizes each LEA's key financial metrics and performance indicators. It is designed for quick reference and easy understanding, offering a snapshot of the most relevant data points without overwhelming detail. This tool is helpful for stakeholders who need to grasp an LEA's financial status and trends.

LEA Financial Profiles (updated with FY23)

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. 

UCOA Resource Allocation Dashboards (updated with FY23)

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.

UCOA Data Exploration Tools (previously UCOA Data Dashboards)

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.). 

2010-2011

• Total Per Pupil Expenditure Chart [PDF, 238KB]
• Special Education Per Pupil Expenditure Chart [PDF, 109KB]

2011-2012

• Total Per Pupil Expenditure Chart [PDF, 238KB]
• Special Education Per Pupil Expenditure Chart [PDF, 109KB]

2012-2013

• Total Per Pupil Expenditure Chart [PDF, 238KB]
• Special Education Per Pupil Expenditure Chart [PDF, 109KB]

2013-2014

• Total Per Pupil Expenditure Chart [PDF, 238KB]
• Special Education Per Pupil Expenditure Chart [PDF, 109KB]

2014-2015

• Total Per Pupil Expenditure Chart [PDF, 238KB]
• Special Education Per Pupil Expenditure Chart [PDF, 109KB]

2015-2016

• Total Per Pupil Expenditure Chart [PDF, 238KB]
• Special Education Per Pupil Expenditure Chart [PDF, 109KB]

2016-2017

• Total Per Pupil Expenditure Chart [PDF, 118KB]
• Special Education Per Pupil Expenditure Chart [PDF, 369 KB]

2017-2018

• Total Per Pupil Expenditure Chart [PDF, 476KB]
• Special Education Per Pupil Expenditure Chart [PDF, 208 KB] 

2018-2019

• Total Per Pupil Expenditure Chart [PDF, 496KB]
• Special Education Per Pupil Expenditure Chart [PDF, 443 KB] 

2019-2020

• Total Per Pupil Expenditure Chart [PDF, 510KB]
• Special Education Per Pupil Expenditure Chart [PDF, 616 KB] 

2020-2021

• Total Per Pupil Expenditure Chart [PDF, 483KB] 
• Special Education Per Pupil Expenditure Chart [PDF, 119KB] *Note: FY21 Special Ed Per Pupil is used for FY'23 DCYF billing

2021-2022

• Total Per Pupil Expenditure Chart [PDF, 210KB] 
• Special Education Per Pupil Expenditure Chart [PDF, 603 KB] 

2022-2023

• Total Per Pupil Expenditure Chart [PDF, 214KB] 
• Special Education Per Pupil Expenditure Chart [PDF, 622 KB] 

UCOA SEGMENT WORKSHEETS– ALL DISTRICTS

• FY 2010 LEA Worksheets and Statewide Segment Review Charts - Updated 8/3/11
• FY 2011 LEA Worksheets and Statewide Segment Review Charts
• FY 2012 LEA Worksheets and Statewide Segment Review Charts - Expenditures
• FY 2013 LEA Worksheets and Statewide Segment Review Charts - Excluding Capital and Debt Service
• FY 2013 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only
• FY 2014 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service
• FY 2014 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only 
• FY 2015 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service
• FY 2015 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only
• FY 2016 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service Only
• FY 2016 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only
• FY 2017 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service Only
• FY 2017 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only
• FY 2018 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service
• FY 2018 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only
• FY 2019 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service
• FY 2019 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only
• FY 2020 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service [XLS, 19.0 MB]
• FY 2020 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only [XLS, 15.2 MB]
• FY 2021 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service  [XLS, 19.0 MB]
• FY 2022 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service  [XLS, 20.0 MB]
• FY 2022 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only [XLS, 15.0 MB]
• FY 2023 LEA Worksheet and Statewide Segment Review Charts - Excluding Capital and Debt Service  [XLS, 20.4 MB]
• FY 2023 LEA Worksheet and Statewide Segment Review Charts - Capital and Debt Service Only [XLS, 16.1 MB]

UCOA DESCRIPTION SEGMENT REVIEW WORKSHEETS

• Per Pupil Expenditure by Segment [385KB]
• Percent of Total Expenditures by Segment [384KB]

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

• FY 2012 Revenue Charts [XLS, 2MB]
• FY 2013 Revenue Charts [XLS, 8MB]
• FY 2014 Revenue Charts [XLS, 10MB]
• FY 2015 Revenue Charts [XLS, 10MB]
• FY 2016 Revenue Charts [XLS, 10MB]
• FY 2017 Revenue Charts [XLS, 10MB]
• FY 2018 Revenue Charts [XLS, 375KB]
• FY 2019 Revenue Charts [XLS, 398KB]
• FY 2020 Revenue Charts [XLS, 841KB]
• FY 2021 Revenue Charts [XLS, 845KB]
• FY 2022 Revenue Charts [XLS.1.2MB]
• FY 2023 Revenue Charts [XLS.1.2MB]

CONSOLIDATED UCOA DATABASES

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)

2024-25 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.

Go to recording / Slides

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. 

Go to recording / Slides

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.

Go to recording / Slides

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

FY 2022-23 Report

The Basic Education Program (BEP) Profiles provide a comprehensive overview of each LEA. These profiles compile essential documents highlighting key aspects of the LEA’s educational and financial status. The components of the BEP Profile include LEA Financial Infographic, LEA Report Card, LEA Assessment Profile, LEA Financial Profile, and LEA Resource Allocation. *NOTE: Due to timing, the PPE reported in the LEA Report Card may differ from figures in other documents, as it reflects the data from the previous fiscal year.

BEP Financial Profiles (pdf)