Ill. Admin. Code tit. 23, Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING

  1. § 100.10 - Purpose and Applicability
  2. § 100.20 - Definitions
  3. § 100.30 - General Requirements
  4. § 100.40 - Types of Funds, Basis of Accounting, and Recognition of Transactions
  5. § 100.50 - Intra-Fund and Inter-Fund Transactions
  6. § 100.60 - Capital Assets and Depreciation
  7. § 100.70 - Revolving Funds
  8. § 100.80 - Student Activity Funds
  9. § 100.85 - Fiduciary Funds
  10. § 100.90 - Submission of Budgets and Deficit Reduction Plans
  11. § 100.100 - Annual Financial Reports
  12. § 100.110 - Annual Audit Requirements
  13. § 100.120 - Provisions Related to Debt
  14. § 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
  15. Table A - Classification of Funds
  16. Table B - Balance Sheet Accounts
  17. Table C - Revenue Accounts
  18. Table D - Expenditure Accounts
  19. Table E - "Sources and Uses" Accounts; Miscellaneous
  20. Table F - Expenditure Object Accounts

Notes

Ill. Admin. Code tit. 23, Part 100

Old Part repealed at 10 Ill. Reg. 20507, effective December 2, 1986; new Part adopted at 31 Ill. Reg. 14874, effective October 19, 2007; amended at 32 Ill. Reg. 16439, effective September 24, 2008; emergency amendment at 33 Ill. Reg. 6313, effective April 17, 2009, for a maximum of 150 days; emergency expired September 13, 2009; emergency amendment at 33 Ill. Reg. 12589, effective August 26, 2009, for a maximum of 150 days; amended at 33 Ill. Reg. 16728, effective November 23, 2009; emergency amendment at 34 Ill. Reg. 15489, effective September 22, 2010, for a maximum of 150 days; amended at 35 Ill. Reg. 2259, effective January 20, 2011; emergency amendment at 36 Ill. Reg. 5624, effective March 21, 2012, for a maximum of 150 days; amended at 36 Ill. Reg. 12623, effective July 18, 2012.

 Amended at 39 Ill. Reg. 9982, effective 6/30/2015. Amended at 40 Ill. Reg. 01931, effective 1/5/2016. Amended at 40 ill. reg. 1931, effective january 6, 2016; expedited correction at 40 ill. reg. 12470, effective january 6, 2016 Amended at 42 Ill. Reg. 5875, effective 3/15/2018. Amended at 44 Ill. Reg. 9150, effective 5/12/2020.

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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