Chart of Accounts

About

The chart of accounts was developed in response to 22-44-105 (4) C.R.S., introduced as House Bill 1213 and enacted by the legislature in 1994.

Not later than July 1, 1998, the State Board of Education, with input from the Financial Policies and Procedures Advisory Committee, shall establish and implement a statewide financial, student management, and human resource electronic data communications and reporting system that is based on a redesigned standard chart of accounts, a standard information system, and a standard personnel classification system.

The Department of Education and all school districts and Boards of Cooperative Services in the state shall use the system to report and obtain necessary financial information.

2025-26

• Chart of Accounts (PDF) 
• Chart of Accounts (Excel)
• Summary of Changes to Chart of Accounts (PDF)
• Chart of Accounts - State and Federal Grant Codes (Smartsheet)
• Consolidated Schoolwide - Accounting Example (Excel)
• Data Pipeline Frequently Requested Codes (AU/District/School Codes)

Please contact Yolanda Lucero at lucero_y@cde.state.co.us if an alternate version of a document on this page is needed.