Illinois Administrative Code
Title 23 - EDUCATION AND CULTURAL RESOURCES
Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING
Table D - Expenditure Accounts

Label

Account Number

Source; Notes

INSTRUCTION

1000

Regular K-12 Programs

1100

Instructional activities designed primarily for K-12 pupils who do not require special programs such as gifted, vocational, bilingual, or special education.

Charter Schools - Tuition

1115

Payments to Charter Schools for tuition.

Pre-K Programs

1125

Instructional activities designed primarily for pupils in pre-kindergarten programs who do not require special programs such as gifted, vocational, bilingual, or special education.

Special Education Programs K-12

1200

Instruction and resource programs required by a student due to his or her disability; includes special services, special materials, and special equipment required by K-12 students as authorized in Article 14 of the School Code [105 ILCS 5 /Art. 14].

Special Education Programs Pre-K

1225

Instruction and resource programs required by a student due to his or her disability; includes special services, special materials, and special equipment required by pre-kindergarten students as authorized in Article 14 of the School Code.

Remedial and Supplemental Programs K-12

1250

Supplemental programs to increase the educational opportunities of eligible children in kindergarten and Grades 1-12.

Remedial and Supplemental Programs Pre-K

1275

Supplemental programs to increase the educational opportunities of eligible children in pre-kindergarten.

Adult/Continuing Education Programs

1300

Learning experiences designed to develop knowledge and skills to meet immediate and long-range educational objectives for adults who have not completed or have interrupted their formal schooling. Programs include activities to foster the development of fundamental tools of learning, to prepare for a postsecondary career, to prepare for postsecondary education programs, to upgrade occupational competencies, to prepare for a new or different career, to develop skills and appreciation for special interests, or to enrich the aesthetic qualities of a student's life.

Career and Technical Education (CTE) Programs

1400

Instruction provided to develop the knowledge, skills, and attitudes needed for employment in an occupational area, including all programs approved in the district's plan for career and technical education; see the Vocational Education Act [105 ILCS 435] and 23 Ill. Adm. Code 254 (Vocational Education).

Interscholastic Programs

1500

Cocurricular activities that supplement the regular instructional program, such as athletics, band, chorus, and speech.

Summer School Programs

1600

Instructional activities that are not embraced within the regular school term.

Gifted Programs

1650

Special learning experiences for pupils identified as gifted or talented; see Article 14A of the School Code [105 ILCS 5 /Art. 14A] and 23 Ill. Adm. Code 227 (Gifted Education).

Driver's Education Programs

1700

Driver's education instruction provided pursuant to the Driver Education Act [105 ILCS 5/27-24 through 27 -24.8] and 23 Ill. Adm. Code 252 (Driver Education).

Bilingual Programs

1800

Special learning experiences for pupils receiving services pursuant to Article 14C of the School Code [105 ILCS 5 /Art. 14C] and 23 Ill. Adm. Code 228 (Transitional Bilingual Education).

Truant Alternative & Optional Programs

1900

Instructional programs provided to students pursuant to Section 2-3.66 of the School Code and 23 Ill. Adm. Code 205 (Truants' Alternative and Optional Education Programs).

Pre-K Programs - Private Tuition

1910

Payments to private educational facilities.

Regular K-12 Programs - Private Tuition

1911

Payments to private educational facilities.

Special Education Programs K-12 - Private Tuition

1912

Payments to private educational facilities.

Special Education Programs Pre-K - Private Tuition

1913

Payments to private educational facilities.

Remedial and Supplemental Programs K-12 - Private Tuition

1914

Payments to private educational facilities.

Remedial and Supplemental Programs Pre-K - Private Tuition

1915

Payments to private educational facilities.

Adult/Continuing Education Programs - Private Tuition

1916

Payments to private educational facilities.

CTE Programs - Private Tuition

1917

Payments to private educational facilities.

Interscholastic Programs - Private Tuition

1918

Payments to private educational facilities.

Summer School Programs - Private Tuition

1919

Payments to private educational facilities.

Gifted Programs - Private Tuition

1920

Payments to private educational facilities.

Bilingual Programs - Private Tuition

1921

Payments to private educational facilities.

Truants' Alternative and Optional Education Programs

1922

Payments to private educational facilities.

Student Activity Fund Expenditures

1999

All expenditures associated with Student Activity Fund activities.

TOTAL INSTRUCTION

1000

The teaching of pupils or the interaction between teacher and pupils. Included are activities of aides or assistants who assist in the instructional process. Teaching may occur in classrooms or other learning situations such as those involving cocurricular activities, and may be conducted through a medium such as television, radio, telephone, or correspondence.

SUPPORT SERVICES

2000

Services that provide administrative, technical (e.g., guidance and health), and logistical support to facilitate and enhance instruction. Support services are adjuncts to the fulfillment of the objectives of instruction.

Support Services - Pupils

2100

Activities that are designed to assess and improve the well-being of pupils and to supplement the teaching process.

Attendance and Social Work Services

2110

Activities for the improvement of pupils' attendance at school and the performance of school social work activities dealing with the problems of pupils that involve the home, school, and community.

Guidance Services

2120

Counseling with pupils or parents, consultation with staff members on learning problems, evaluating abilities of pupils, assisting pupils in making educational and career plans and choices, assisting pupils in personal and social development, providing referral assistance, and working with other staff members in planning and conducting guidance programs.

Health Services

2130

Physical and mental health services that do not constitute direct instruction. Included are activities that provide pupils with appropriate medical, dental, and nursing services.

Psychological Services

2140

Activities concerned with administering psychological tests and interpreting the results, gathering and interpreting information about pupils' behavior, working with other staff members in planning school programs to meet the special needs of pupils as indicated by psychological tests and behavioral evaluation, and planning and managing a program of psychological services, including psychological counseling for pupils, staff, and parents.

Speech Pathology and Audiology Services

2150

Activities involving the identification, assessment, and treatment of children with impairments in speech, hearing, and language.

Other Support Services - Pupils

2190

Other support services for pupils not classified in Accounts 2100-2159. Expenditures that may be included are therapists, crossing guards, graduation, student assembly programs, monitors for playgrounds, study halls, etc. (Describe and itemize.)

Total Support Services - Pupils

2100

Support Services - Instructional Staff

2200

Activities assisting the instructional staff with the content and process of providing learning experiences for pupils.

Improvement of Instruction Services

2210

Activities for assisting instructional staff in planning, developing, and evaluating the instructional process.

Educational Media Services

2220

Activities concerned with the use of all teaching and learning resources, including hardware and content materials.

Assessment and Testing

2230

Activities for the purpose of measuring individual students' achievement.

Total Support Services - Instructional Staff

2200

Support Services - General Administration

2300

Activities concerned with establishing and administering policy in connection with operating the district.

Board of Education Services

2310

Activities of the elected or appointed body that is vested with responsibility for educational activities in a given district.

Executive Administration Services

2320

Activities associated with the overall management of the district.

Service Area Administrative Services

2330

Activities concerned with supervisory responsibilities for federal programs, special programs, and/or "Title" programs not included in Account 2310 or 2320. When the same individual directs both special programs and other service areas, the services of that individual should be prorated among the relevant areas.

ROE Services

2340

ROE Services

2350

Claims Paid from Self-Insurance Fund

2361

Expenditures incurred in accordance with the Local Governmental and Governmental Employees Tort Immunity Act for claims paid from self-insurance and paid with funds from the tort levy purpose proceeds.

Risk Management and Claims Services Payments

2365

Risk Management and Claims Service payments contracted to protect school board members against loss due to accident or neglect in accordance the Local Governmental and Governmental Employees Tort Immunity Act and paid with funds from the tort levy purpose proceeds. (Payments for employee risk management are charged to the appropriate function for which the salaries were incurred. If the expenditure is paid with tort revenue proceeds, the expenditure should be posted to the appropriate function within the Tort Fund.)

Total Support Services - General Administration

2300

Support Services - School Administration

2400

Activities concerned with overall administrative responsibility for a single school or a group of schools.

Office of the Principal Services

2410

Activities concerned with managing a particular school, including the activities of the principal, assistant principals, and other assistants in general supervision of all operations of the school, and including clerical staff for these activities.

Other Support Services - School Administration

2490

Activities performed by persons usually classified as department heads or deans within schools and other school administration services that cannot be recorded under Account 2410. (Describe and itemize.)

Total Support Services - School Administration

2400

Support Services - Business

2500

Activities concerned with accounting, purchasing, paying, transporting, exchanging, and maintaining goods and services for the district, including internal business services for operating all schools.

Direction of Business Support Services

2510

Activities concerned with directing and managing the business services area, such as those usually performed by the office of the chief school business official or business manager.

Fiscal Services

2520

Activities concerned with the fiscal operations of the district. This function includes budgeting, receiving and disbursing, bookkeeping, financial accounting, payroll, inventory control, and internal auditing.

Facilities Acquisition and Construction Services

2530

Activities concerned with acquisition of land and buildings, remodeling buildings, construction of buildings and additions to buildings, initial installation or extension of service systems and other built-in equipment, and improvements to sites.

Operation and Maintenance of Plant Services

2540

Activities concerned with keeping the physical plant (i.e., grounds, buildings, and equipment) in an effective and safe working condition. This includes activities aimed at maintaining safety in buildings, on the grounds, and in the vicinity of schools.

Pupil Transportation Services

2550

Activities concerned with conveying pupils to and from school as provided by Article 29 of the School Code [105 ILCS 5 /Art. 29] and 23 Ill. Adm. Code 120 (Pupil Transportation Reimbursement). Includes trips between home and school and trips to school activities.

Food Services

2560

Activities concerned with providing food to pupils and staff in a school or district. This service area includes the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities and the delivery of food.

Internal Services

2570

Activities concerned with buying, storing, and distributing supplies, furniture, and equipment; those activities concerned with internal duplicating and printing for the school system; and the pickup and transporting of cash from school facilities to the central administrative office or bank for control or deposit.

Total Support Services - Business

2500

Support Services - Central

2600

Activities, other than general administration, that support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, statistical, and data processing services.

Direction of Central Support Services

2610

Activities concerned with directing and managing the central support services as a group.

Planning, Research, Development, and Evaluation Services

2620

Activities associated with conducting and managing programs of planning, research, development, and evaluation for a school system on a system-wide basis.

Information Services

2630

Activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to pupils, staff, managers, or the general public through direct mailing, the various news media, or personal contact.

Staff Services

2640

Activities generally performed by the district's personnel office, such as recruiting and placement, staff transfers, in-service training, health services, and staff accounting.

Data Processing Services

2660

Activities concerned with preparing data for storage, sorting data, and retrieving them for reproduction as information for management and reporting.

Total Support Services - Central

2600

Other Support Services

2900

Activities of any support service or classification of services, general in nature, that cannot be classified elsewhere in the 2000 series of accounts. (Describe and itemize.)

TOTAL SUPPORT SERVICES

2000

COMMUNITY SERVICES

3000

Services provided by the district for the community as a whole or some segment of the community, such as community recreation programs, civic organization activities, public libraries, programs of custody and child care, welfare services, services to nonpublic schools, and home/school services.

Direction of Community Services

3100

Activities concerned with directing and managing community services activities.

Community Recreation Services

3200

Activities include organizing and supervising playgrounds, swimming pools, and other recreational programs for the community.

Civic Services

3300

Services provided in support of civic affairs or organizations, including services for parent-teacher association meetings, public forums and lectures, and for civil defense planning.

Public Library Services

3400

Activities related to the operation of public libraries by a district, or the provision of library services to the general public through the school's library.

Custody and Child Care Services

3500

Programs for the custodial care of children in residential day schools or child care centers that are not part of, or directly related to, the instructional program and where the attendance of the children is not included in the district's attendance figures.

Welfare Activities Services

3600

Services for individuals who have been designated as needy by an appropriate governmental entity, including stipends for school attendance; salaries paid to pupils for work performed, whether for the district or for an outside concern; and clothing, food, or other personal needs.

Nonpublic School Pupils' Services

3700

Services to pupils attending a school established by an agency other than the State, a subdivision of the State, or the federal government, which usually is supported primarily by nonpublic funds. The services include providing instructional services, attendance and social work services, health services, and transportation services for nonpublic school pupils.

Home/School Services

3800

Services, usually provided in the home, that are designed to provide school readiness training to preschool children and their parents or to help parents provide educational support to their children of school age.

Other Community Services

3900

Services provided to the community that cannot be classified elsewhere in the 3000 series of accounts.

TOTAL COMMUNITY SERVICES

3000

PAYMENTS TO OTHER DISTRICTS AND GOVERNMENTAL UNITS

4000

All payments to other districts (formerly "Non-programmed Charges").

Payments to Other Governmental Units (In-State)

4100

Payments to in-state districts, generally for tuition, transportation, and all other services rendered to pupils residing in the paying district. When a nonoperating district pays an operating district for the education of pupils, the nonoperating district records the payments here.

Payments for Regular Programs

4110

Payments made to districts for services (exclusive of tuition and transfers).

Payments for Special Education Programs

4120

Payments for special education services other than tuition and transfers.

Payments for Adult/Continuing Education Programs

4130

Payments for services related to adult/continuing education programs other than tuition and transfers.

Payments for CTE Programs

4140

Payments for services related to career and technical education programs other than tuition and transfers.

Payments for Other Programs

4160

Payments for other programs (describe and itemize).

Payments for Community College Programs

4170

Payments made to community colleges for services other than tuition and transfers.

Reserved for "On-Behalf" Payments by the State

4180

Reserved for "on-behalf" payments by the State.

Other Payments to In-State Governmental Units

4190

Other payments made to in-state governmental units not classified elsewhere in the 4100 series of accounts (e.g., payments to intermediate service centers, regional offices of education, and the State Board of Education). (Describe and itemize.)

Subtotal Payments to Other Governmental Units (In-State)

4100

Payments to in-state districts for all services rendered to pupils residing in the paying district, other than tuition and transfers. (Expenditures in this function are not counted in state expenditure totals.)

Payments to Other Governmental Units (In-State) - Tuition

4200

Payments for tuition.

Payments for Regular Programs - Tuition

4210

Payments for tuition related to regular education programs.

Payments for Special Education Programs - Tuition

4220

Payments for tuition related to special education programs.

Payments for Adult/Continuing Education Programs - Tuition

4230

Payments for tuition related to adult/continuing education programs.

Payments for CTE Programs - Tuition

4240

Payments for tuition related to career and technical education programs.

Payments for Community College Programs - Tuition

4270

Payments to community colleges for the cost of tuition.

Payments for Other Programs - Tuition

4280

Payments for tuition for other programs (describe and itemize).

Other Payments to In-State Governmental Units - Tuition

4290

Other tuition payments made to in-state governmental units not classified elsewhere in the 4200 series of accounts (e.g., payments to intermediate service centers, regional offices of education, and the State Board of Education). (Describe and itemize.)

Subtotal Payments to Other Governmental Units (In-State) - Tuition

4200

Payments to Other Governmental Units (In-State) - Transfers

4300

Payments to in-state districts, generally for tuition, transportation, and all other services rendered to pupils residing in the paying district. When a nonoperating district pays an operating district for the education of pupils, the nonoperating district records the payments here.

Payments for Regular Programs - Transfers

4310

Payments made to districts, generally for tuition, services, and transportation related to regular education programs.

Payments for Special Education Programs - Transfers

4320

Payments made to districts, generally for tuition, services, and transportation related to special education programs.

Payments for Adult/Continuing Education Programs - Transfers

4330

Payments made to districts, generally for tuition, services, and transportation related to adult/continuing education programs.

Payments for CTE Programs - Transfers

4340

Payments made to districts, generally for tuition, services, and transportation related to career and technical education programs.

Payments for Community College Programs - Transfers

4370

Payments made to community colleges for the cost of tuition or services provided.

Payments for Other Programs - Transfers

4380

Payments made to districts for other programs.

Other Payments to In-State Government Units - Transfers

4390

Other payments made to in-state governmental units not classified elsewhere in the 4300 series of accounts (e.g., payments to intermediate service centers, regional offices of education, and the State Board of Education). (Describe and itemize.)

Subtotal Payments to Other Governmental Units (In-State) - Transfers

4300

Payments to Other Governmental Units - Out of State

4400

Payments to out-of-state districts for services rendered to pupils residing in the paying district, generally for tuition and transportation. When a governmental unit in one state collects money from a nonoperating district for the education of pupils from the nonoperating district and pays it to an operating district in another state, the nonoperating district records the payments here. (These are not counted in national totals of expenditures.)

Payments to Other Governmental Units (Out-of-State)

4410

Payments to out-of-state districts for services rendered to pupils residing in the paying district, generally for tuition and transportation. When a governmental unit in one state collects money from a nonoperating district for the education of pupils from the nonoperating district and pays it to an operating district in another state, the nonoperating district records the payments here. (These are not counted in national totals of expenditures.) (Describe and itemize.)

Payments to Other Governmental Units (Out-of-State) - Tuition

4420

Payments to out-of-state districts for services rendered to pupils residing in the paying district, generally for tuition and transportation. When a governmental unit in one state collects money from a nonoperating district for the education of pupils from the nonoperating district and pays it to an operating district in another state, the nonoperating district records the payments here. (These are not counted in national totals of expenditures.) (Describe and itemize.)

Payments to Other Governmental Units (Out-of-State) - Transfers

4430

Payments to out-of-state districts for services rendered to pupils residing in the paying district, generally for tuition and transportation. When a governmental unit in one state collects money from a nonoperating district for the education of pupils from the nonoperating district and pays it to an operating district in another state, the nonoperating district records the payments here. (These are not counted in national totals of expenditures.) (Describe and itemize.)

Subtotal Payments to Other Governmental Units (Out-of-State)

4400

TOTAL PAYMENTS TO OTHER DISTRICTS AND GOVERNMENTAL UNITS

4000

DEBT SERVICE

5000

Servicing of the district's debts.

Debt Service - Interest on Short-Term Debt

5100

Tax Anticipation Warrants

5110

Tax Anticipation Notes

5120

Corporate Personal Property Replacement Tax Anticipation Notes

5130

State Aid Anticipation Certificates

5140

Other Interest on Short-Term Debt

5150

Total Debt Service Interest - Short-Term Debt

5100

Debt Service - Interest on Long-Term Debt

5200

Teachers'/Employees' Orders

5210

General Obligation Bonds

5220

Tort Bonds

5230

Capital Appreciation Bonds

5240

Revenue Bonds

5250

Other Bonds

5260

Capital Leases, Installment Purchase Agreements

5270

ISBE Loans

5280

Other Interest on Long-Term Debt

5290

Describe and itemize.

Total Debt Service - Interest on Long-Term Debt

5200

Debt Service - Payment of Principal on Long-Term Debt

5300

Teachers'/Employees' Orders

5310

General Obligation Bonds

5320

Tort Bonds

5330

Capital Appreciation Bonds

5340

Revenue Bonds

5350

Other Bonds

5360

Capital Leases, Installment Purchase Agreements

5370

ISBE Loans

5380

Other Principal on Long-Term Debt

5390

Describe and itemize.

Total Debt Service - Payment of Principal on Long-Term Debt

5300

Debt Service Other - Short-Term Debt Principal

5400

Describe and itemize.