Illinois Administrative Code
Title 23 - EDUCATION AND CULTURAL RESOURCES
Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING
- Section 100.10 - Purpose and Applicability
- Section 100.20 - Definitions
- Section 100.30 - General Requirements
- Section 100.40 - Types of Funds, Basis of Accounting, and Recognition of Transactions
- Section 100.50 - Intra-Fund and Inter-Fund Transactions
- Section 100.60 - Capital Assets and Depreciation
- Section 100.70 - Revolving Funds
- Section 100.80 - Student Activity Funds
- Section 100.85 - Fiduciary Funds
- Section 100.90 - Submission of Budgets and Deficit Reduction Plans
- Section 100.100 - Annual Financial Reports
- Section 100.110 - Annual Audit Requirements
- Section 100.120 - Provisions Related to Debt
- Section 100.130 - Requirements Specific to Funds Received Pursuant to the American Recovery and Reinvestment Act of 2009 (ARRA), the Education Jobs Fund Program (Ed Jobs), the Race to the Top Program, and the Preschool Expansion Grant Program
- Table A - Classification of Funds
- Table B - Balance Sheet Accounts
- Table C - Revenue Accounts
- Table D - Expenditure Accounts
- Table E - "Sources and Uses" Accounts; Miscellaneous
- Table F - Expenditure Object Accounts
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing and authorized by Sections 2-3.17a, 2-3.27, 2-3.28, 3-7, 17-1, and 34-43.1 of the School Code [105 ILCS 5].
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