Local Government Chart of Accounts

A Local Government Chart of Accounts is a government CoA for local governments.

• Context:
  • It can range from being an Active Local Government CoA to being a Standard Local Government CoA.
  • It can range from being a Municipal Government CoA to being a County Government CoA.
  • It can (often) be created by a Local Government Financial Department (led by a local government financial director).
• Example(s):
  • an Active Local Government CoA, such as: Pittsburgh City's CoA (2015).
  • a Standard Local Government CoA, such as: Pennsylvania's Standard Local Government CoA (2014).
  • …
• Counter-Example(s):
  • a School District CoA.
  • a State/Province CoA.
• See: OpenGov's Local Government Reference CoA.

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