Label

Account Number

Description

SOURCES OF FUNDS

7000

Transfers from Various Funds

7100

Abolishment or Abatement of Working Cash Fund

7110

The transfer to the Educational Fund when the Working Cash Fund is abolished or abated.  [105 ILCS 5/20-8, 20-9]

Permanent Transfer of Working Cash Fund Interest

7120

The permanent transfer of interest from the Working Cash Fund. [105 ILCS 5/20-5]

Permanent Transfer Among Funds

7130

The permanent transfer among funds.  [105 ILCS 5/17-2A]

Permanent Transfer of Interest

7140

The permanent transfer of interest.  [105 ILCS 5/10-22.44]

Transfer from Capital Projects to O & M Fund

7150

The transfer of bond proceeds remaining in the Debt Service Fund to the Operations and Maintenance Fund.  [105 ILCS 5/10-22.14]

Transfer of Excess FP & S Tax & Interest Proceeds

7160

The transfer of tax proceeds remaining in the Fire Prevention and Safety Fund. [105 ILCS 5/17-2.11]

Transfer of Excess FP & S Bond & Interest Proceeds

7170

The transfer of bond proceeds remaining in the Fire Prevention and Safety Fund. [105 ILCS 5/17-2.11]

Proceeds from the Sale of Bonds

7200

Principal on Bonds Sold

7210

Amounts received from the sale of bonds representing principal.

Premiums on Bonds Sold

7220

Amounts received from the sale of bonds representing a premium.

Accrued Interest on Bonds Sold

7230

Amounts received from the sale of bonds representing accrued interest.

Sale or Compensation for Loss of Fixed Assets

7300

Sale of Equipment

7310

Amounts received for the sale of equipment or other personal property (but not land or buildings).

Sale of Buildings or Grounds

7320

Amounts received for the sale of land or buildings.

Compensation for Loss of Fixed Assets

7330

Amounts received as compensation for the loss of capital assets.

Transfers from Other Funds to Pay Principal on Capital Leases

7400

Taxes Pledged to Pay Principal on Capital Leases

7410

Amounts received from transfers of taxes pledged to pay principal on capital leases.

Grants & Reimbursements Pledged to Pay Principal on Capital Leases

7420

Amounts received from transfers of grants and reimbursements pledged to pay principal on capital leases.

Other Revenues Pledged to Pay Principal on Capital Leases

7430

Amounts received from other revenues pledged to pay principal on capital leases.

Fund Balance Transfers Pledged to Repay Debt

7440

Amounts received from transfers of other fund balances pledged to pay principal on capital leases.

Transfers from Other Funds to Pay Interest on Capital Leases

7500

Taxes Pledged to Pay Interest on Capital Leases

7510

Amounts received from taxes pledged to pay interest on capital leases.

Grants & Reimbursements Pledged to Pay Interest on Capital Leases

7520

Amounts received from grants and reimbursements pledged to pay interest on capital leases.

Other Revenues Pledged to Pay Interest on Capital Leases

7530

Amounts received from transfers from other revenues pledged to pay interest on capital leases.

Fund Balance Transfers Pledged to Pay Interest on Capital Leases

7540

Amounts received from fund balance transfers pledged to pay interest on capital leases.

Transfers from Other Funds to Pay Principal on Revenue Bonds 

7600

Taxes Pledged to Pay Principal on Revenue Bonds

7610

Taxes pledged to pay principal on revenue bonds.

Grants & Reimbursements Pledged to Pay Principal on Revenue Bonds

7620

Grants and reimbursements pledged to pay principal on revenue bonds.

Other Revenues Pledged to Pay Principal on Revenue Bonds

7630

Other revenues pledged to pay principal on revenue bonds.

Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds

7640

Fund balance transfers pledged to pay principal on revenue bonds.

Transfers from Other Funds to Pay Interest on Revenue Bonds 

7700

Taxes Pledged to Pay Interest on Revenue Bonds

7710

Taxes pledged to pay interest on revenue bonds.

Grants & Reimbursements Pledged to Pay Interest on Revenue Bonds

7720

Grants and reimbursements pledged to pay interest on revenue bonds.

Other Revenues Pledged to Pay Interest on Revenue Bonds

7730

Other revenues pledged to pay interest on revenue bonds.

Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds

7740

Fund balance transfers pledged to pay interest on revenue bonds.

Transfers from Other Funds for Capital Projects

7800

Taxes Transferred to Pay for Capital Projects

7810

Taxes transferred to pay for capital projects.

Grants & Reimbursements Transferred for Capital Projects

7820

Grants and reimbursements pledged to pay for capital projects.

Other Revenues Transferred for Capital Projects

7830

Other revenues pledged to pay for capital projects.

Fund Balance Transfers for Capital Projects

7840

Fund balance transfers pledged to pay for capital projects.

ISBE Loan Proceeds

7900

Charter School Revolving Loan

7903

Charter School  Revolving Loan Program.

Technology Loan Program

7910

Technology Loan Program.

Transportation Start-up Loan

7920

Transportation Start-up Loan.

Temporary Emergency Relocation Loan

7930

Temporary Emergency Relocation Loan.

Emergency Financial Assistance Loan

7940

Emergency Financial Assistance Loan from ISBE or the Illinois Finance Authority.

Other ISBE Loan

7950

Other loan from ISBE.

Other Sources of Funds Not Classified Elsewhere

7990

Describe and itemize.

USES OF FUNDS

8000

Transfers to Various Funds

8100

Permanent transfers made from one fund to another fund, as authorized in the School Code and approved by the school board.  These transfers are made with no expectation of repayment.

Abolishment or Abatement of Working Cash Fund

8110

The transfer to the Educational Fund when the Working Cash Fund is abolished or abated.  [105 ILCS 5/20-8, 20-9]

Permanent Transfer of Working Cash Fund Interest

8120

The permanent transfer of interest to the Educational, the Operations and Maintenance, and the Transportation Funds from the Working Cash Fund.  [105 ILCS 5/20-5]

Permanent Transfer Among Funds

8130

The permanent transfer to the Operations and Maintenance Fund of monies in restricted amounts by districts meeting certain conditions. [105 ILCS 5/17-2A]

Permanent Transfer of Interest

8140

Permanent transfer of interest.  [105 ILCS 5/10-22.44]

Transfer from Capital Projects to O & M Fund

8150

The transfer of bond proceeds remaining in the Capital Projects Fund to the Operations and Maintenance Fund after the purposes for which the bonds have been issued have been accomplished and paid in full.  [105 ILCS 5/10-22.14]

Transfer of Excess FP & S Tax & Interest Proceeds

8160

The transfer of tax proceeds remaining in the Fire Prevention and Safety Fund to the Operations and Maintenance Fund after the purposes for which the taxes were levied have been accomplished and paid in full.  [105 ILCS 5/17-2.11]

Transfer of Excess FP & S Bond & Interest Proceeds

8170

The transfer of bond proceeds remaining in the Fire Prevention and Safety Fund to the Debt Service Fund after the purposes for which the bonds were levied have been accomplished and paid in full.  [105 ILCS 5/10-22.14]

Transfers to Debt Service Fund to Pay Principal on Capital Leases

8400

Permanent transfers made to the Debt Service Fund to make principal payments on capital leases.

Taxes Pledged to Pay Principal on Capital Leases

8410

Permanent transfer of tax receipts to the Debt Service Fund to make principal payments on capital leases.

Grants & Reimbursements Pledged to Pay Principal on Capital Leases

8420

Permanent transfer of grants or reimbursements to the Debt Service Fund to make principal payments on capital leases.

Other Revenues Pledged to Pay Principal on Capital Leases

8430

Permanent transfer of other revenues to the Debt Service Fund to make principal payments on capital leases.

Fund Balance Transfers Pledged to Pay Principal on Capital Leases

8440

Permanent transfer of fund balances to the Debt Service Fund to make principal payments on capital leases.

Transfers to Debt Service Fund to Pay Interest on Capital Leases

8500

Permanent transfers made to the Debt Service Fund to make interest payments on capital leases.

Taxes Pledged to Pay Interest on Capital Leases

8510

Permanent transfer of tax receipts to the Debt Service Fund to make interest payments on capital leases.

Grants & Reimbursements Pledged to Pay Interest on Capital Leases

8520

Permanent transfer of grants or reimbursements to the Debt Service Fund to make interest payments on capital leases.

Other Revenues Pledged to Pay Interest on Capital Leases

8530

Permanent transfer of other revenues to the Debt Service Fund to make interest payments on capital leases.

Fund Balance Transfers Pledged to Pay Interest on Capital Leases

8540

Permanent transfer of fund balances to the Debt Service Fund to make interest payments on capital leases.

Transfers to Debt Service Fund to Pay Principal on Revenue Bonds 

8600

Permanent transfers made to the Debt Service Fund to make principal payments on revenue bonds.

Taxes Pledged to Pay Principal on Revenue Bonds

8610

Permanent transfer of tax receipts to the Debt Service Fund to make principal payments on revenue bonds.

Grants & Reimbursements Pledged to Pay Principal on Revenue Bonds

8620

Permanent transfer of grants or reimbursements to the Debt Service Fund to make principal payments on revenue bonds.

Other Revenues Pledged to Pay Principal on Revenue Bonds

8630

Permanent transfer of other revenues to the Debt Service Fund to make principal payments on revenue bonds.

Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds

8640

Permanent transfer of fund balances to the Debt Service Fund to make principal payments on revenue bonds.

Transfers to Debt Service Fund to Pay Interest on Revenue Bonds

8700

Permanent transfers made to the Debt Service Fund to make interest payments on revenue bonds.

Taxes Pledged to Pay Interest on Revenue Bonds

8710

Permanent transfer of tax receipts to the Debt Service Fund to make interest payments on revenue bonds.

Grants & Reimbursements Pledged to Pay Interest on Revenue Bonds

8720

Permanent transfer of grants or reimbursements to the Debt Service Fund to make interest payments on revenue bonds.

Other Revenues Pledged to Pay Interest on Revenue Bonds

8730

Permanent transfer of other revenues to the Debt Service Fund to make interest payments on revenue bonds.

Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds

8740

Permanent transfer of fund balances to the Debt Service Fund to make interest payments on revenue bonds.

Transfers to Capital Projects Fund for Capital Projects 

8800

Permanent transfers made to the Capital Projects Fund to pay for capital projects.

Taxes Transferred to Pay for Capital Projects

8810

Permanent transfer of tax receipts to the Capital Projects Fund to pay for capital projects.

Grants & Reimbursements Pledged to Pay for Capital Projects

8820

Permanent transfer of grants or reimbursements to the Capital Projects Fund to pay for capital projects.

Other Revenues Pledged to Pay for Capital Projects

8830

Permanent transfer of other revenue to the Capital Projects Fund to pay for capital projects.

Fund Balance Transfers Pledged to Pay for Capital Projects

8840

Permanent transfer of fund balances to the Capital Projects Fund to pay for capital projects.

Transfers to Debt Service Fund to Pay Principal on ISBE Loans

8910

Permanent transfers made to the Debt Service Fund to pay ISBE for various loans.

Technology Loan Program

8911

Permanent transfers made to the Debt Service Fund to pay ISBE for technology loans.

Transportation Start-up Loan

8912

Permanent transfers made to the Debt Service Fund to pay ISBE for transportation start-up loans.

Temporary Emergency Relocation Loan

8913

Permanent transfers made to the Debt Service Fund to pay ISBE for emergency relocation loans.

Emergency Financial Assistance Loan

8914

Permanent transfers made to the Debt Service Fund to pay ISBE for emergency financial assistance loans.

Other ISBE Loan

8915

Permanent transfers made to the Debt Service Fund to pay ISBE for other ISBE loans.

Other Uses of Funds Not Classified Elsewhere

8990

Other miscellaneous financing uses that cannot be classified elsewhere in the 8000 series of accounts.  Describe and itemize.

OTHER ECONOMIC RESOURCES

9000

QZAB Tax Credits

9100

E-rate Transactions

9200

Donated Food Commodities

9300

State Textbook Loan Program

9400

Other Miscellaneous Accounts

9900