As part of the September 2025 release, BrightAccountsProduction has updated the School Chart of Accounts in line with the latest recommendations from the Financial Support Services Unit (FSSU) for the financial year ending 31st August 2026.
These changes ensure your school accounts remain accurate, compliant, and aligned with the latest FSSU reporting requirements.
What’s New in This Update
1. New Nominal Codes Added
We’ve introduced new nominal codes to reflect the latest FSSU standards.
| Nominal Code | Description |
|---|---|
| 3141 | Mobile Phone Pouches Grant |
| 4200 | Bus Escort Employer Pension Expense |
| 4201 | Other Employer Pension Expense |
| 4611 | Special Class Non-Capital Expense |
| 4636 | Mobile Phone Pouches Expense |
| 2187 | Mobile Phone Pouches Grant Unspent |
| 2241 | Auto-Enrolment Pension Control Account |
2. Updated Nominal Code Descriptions
Several existing codes have had their descriptions updated for clarity and consistency.
| Nominal Code | New Description | Previous Description |
|---|---|---|
| 3170 | Special Subject Grant | Other Subjects Grant |
| 3245 | Physics/Chemistry Grant | Science Subjects Grants |
| 3295 | Department of Children and Youth Affairs Income | Department of Children (DCEDI) Grant |
| 3300 | Education Fees (Fee Paying Schools) | Education Fees (Fee Charging Schools) |
| 3330 | Book Rental Scheme Income | Book Rental Scheme Income (Fee Charging Schools) |
| 4110 | Substitute Teachers Expense | Substitute Teachers Wages Expense |
| 4111 | Privately Paid Teachers Expense | Privately Paid Teachers Wages Expense |
| 4112 | Chaplain Salaries Expense | Chaplain Wages Expense |
| 4113 | Free Schoolbook Admin Salaries Expense | Free Schoolbook Admin Wages Expense |
| 4150 | Supervision & Substitution Salaries Expense | Supervision & Substitution Wages Expense |
| 4155 | State Exam Salaries Expense | State Exam Wages Expense |
| 4170 | Adult Education Salaries Expense | Adult Education Salaries Expense (No Change) |
| 4180 | Sport Coach Salaries Expense | Sport Coach Wages Expense |
| 4181 | Canteen Salaries Expense | Canteen Wages Expense |
| 4190 | After School Study/Club Salaries Expense | After School Study/Club Wages Expense |
| 4191 | Summer Camps Salaries Expense | Summer Camps Wages Expense |
| 4196 | Bus Escort Salary Expense | Bus Escort Wages Expense |
| 4198 | Other Educational Salaries Expense | Other Educational Wages Expense |
| 4199 | HSE Funded Salaries Expense | HSE Funded Wages Expense |
| 4390 | Science Subjects Grants | Science Subjects Expense |
| 4740 | Book Rental Scheme Expense | Book Rental Scheme Expense (Fee Charging Schools) |
| 4911 | Department of Children and Youth Affairs Activities Expense | Department of Children (DCEDI) Expense |
| 5030 | Caretaker Pension Expense | Caretaker Employer Pension Expense |
| 5112 | Cleaners’ Pension Expense | Cleaners’ Employer Pension Expense |
| 2186 | COVID Capitation for Cleaning and PPE Grant Unspent | COVID Capitation Grants Unspent |
| 6050 | Clerical Officers/Secretarial Pension Expense | Clerical Officer/Secretarial Employer Pension Expense |
How to Review and Apply These Changes
Step 1 — Check Your Chart of Accounts
Go to Settings → Chart of Accounts.
Search for the new nominal codes to confirm they are available.
Review the updated descriptions to ensure your reports reflect the correct naming.
Step 2 — Update Reporting Templates
If your reporting templates include the affected nominal codes, ensure the latest descriptions are being used.
Verify alignment with FSSU-compliant financial statements.
Step 3 — Review Grant and Expense Allocations
For schools using grants like Mobile Phone Pouches or Auto-Enrolment Pension, ensure these are allocated to the correct new nominal codes.
Reconcile unspent amounts under the correct accounts for accurate year-end reporting.