Ill. Admin. Code tit. 23, pt. 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING
- § 100.10 - Purpose and Applicability
- § 100.20 - Definitions
- § 100.30 - General Requirements
- § 100.40 - Types of Funds, Basis of Accounting, and Recognition of Transactions
- § 100.50 - Intra-Fund and Inter-Fund Transactions
- § 100.60 - Capital Assets and Depreciation
- § 100.70 - Revolving Funds
- § 100.80 - Student Activity Funds
- § 100.85 - Fiduciary Funds
- § 100.90 - Submission of Budgets and Deficit Reduction Plans
- § 100.100 - Annual Financial Reports
- § 100.110 - Annual Audit Requirements
- § 100.120 - Provisions Related to Debt
- § 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
Notes
Old Part repealed at 10 Ill.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.
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].
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.