Label

Account Number

Notes; Source

Educational Fund

10

This is effectively the district's general fund.  Each transaction not accommodated by another specific fund shall be processed through this fund.  [105 ILCS 5/17-2]

Restricted Student Activity Fund

(Sub-Education Fund)

11

This is a sub-fund within the Education Fund to account for Student Activity Funds in accordance with GASB 84.

Operations & Maintenance Fund

20

This fund is required if a tax is levied for purposes of operations and maintenance.  [105 ILCS 5/17-2 and 17-7]

Debt Service Fund or Fund Group

30

This fund or fund group is required if taxes are levied to retire bond principal or to pay bond interest, or if other revenue, including revenue from School Facilities Occupation Tax proceeds, is pledged to pay principal, interest, or service charges on other long-term debt instruments.  A separate fund shall be established for each issue, but the funds shall be aggregated for reporting purposes.  [105 ILCS 5/Art. 19]

Transportation Fund

40

This fund is required if a district pays for transporting pupils for any purpose.  All costs of transportation, other than those authorized by statute to be paid from another fund, shall be paid from this fund.  Any funds received for transportation purposes must be deposited into this fund, with amounts due other funds appropriately transferred thereafter.

Municipal Retirement and Social Security Fund

50

This fund is required if a tax is levied to pay for contributions to municipal retirement systems, Social Security, or Medicare.  [105 ILCS 5/17-1 and 40 ILCS 5/ 21-110 and 21-110.1]

Capital Projects Fund or Fund Group

60

This fund or fund group is required to account for proceeds resulting from each bond issue, receipts from other long term financing agreements (including impact fee agreements), receipts from School Facilities Occupation Tax proceeds, or construction or maintenance grants used to finance a capital project, lease, lease purchase agreement, or if a tax is levied in accordance with Section 17-2.3 of the School Code. A separate fund shall be established for each project or financing source, but aggregated for reporting purposes.

Working Cash Fund

70

This fund is required if a tax is levied or bonds are issued for working cash purposes.  [105 ILCS 5/Art. 20]

Tort Immunity and Judgment Fund

80

This fund is required if taxes are levied or bonds are sold for tort immunity or tort judgment purposes.

Fire Prevention and Safety Fund or Fund Group

90

This fund or fund group is required if a tax is levied or bonds are issued for purposes of fire prevention, safety, energy conservation, or school security.  A separate fund must be created for each project or bond issue.  [105 ILCS 5/2-3.12 and 17-2.11]

Capital Asset Accounts or Fund Groups

95

This group of accounts records all the district's tangible fixed assets, including land, buildings, machinery, equipment, furniture, and fixtures, regardless of which fund provided the cash at the time of purchase.

Long-Term Debt Accounts or Fund Groups

97

This group of accounts records all the district's outstanding bonds and other long-term debt.

Fiduciary Fund or Fund Group

99

These funds may include all Fiduciary Funds, as determined by Section 100.90 and defined in Section 100.20 of this Part and Section 10-20.19 of the School Code. [105 ILCS 5/10-20.19]

Label

Account Number

Notes

ASSETS

CURRENT ASSETS

100

CASH

110

Cash in Bank (Imprest Fund)

111

A fund maintained in a bank to provide for emergency disbursements when issues of timing preclude following the regular disbursement procedure.

Cash on Hand

112

Currency, coin, checks, money orders, and bankers' drafts on hand or on deposit with an official or agent designated as the custodian of cash and bank deposits.

Petty Cash

113

Money set aside to make change or immediate payments of small amounts, such as freight bills.

Change Cash

114

Money set aside for the purpose of providing change for cash registers.

Cash with Fiscal Agents

115

Funds on deposit with fiscal agents, such as commercial banks, for the payment of matured bonds and interest.

INVESTMENTS

120

Investments

121

Securities and real estate held for the production of income in the form of interest, dividends, rentals, or lease payments.

Unamortized Premiums on Investments

122

The excess of the amount paid for securities over the face value that has not yet been amortized.

Unamortized Discounts on Investments (Credit)

123

The excess of the face value of securities over the amount paid for them that has not yet been written off.

Interest Receivable on Investments

124

Amounts of interest receivable on investments.

Accrued Interest on Investments Purchased

125

Interest accrued on investments between the last interest payment date and date of purchase.

Student Activity Cash and Investments

126

Cash and investments owned, operated, and managed by organizations, clubs, or associations within the student body under the guidance and direction of one or more staff members for educational, recreational, or cultural purposes, including, but not limited to, homeroom, yearbook, class year, choral or band group, class projects, student clubs, student council, or student-sponsored bookstore.

TAXES RECEIVABLE

130

Taxes Receivable

131

The uncollected portion of taxes levied, including any interest or penalties that may be accrued.  Separate accounts may be maintained on the basis of tax roll year or for current and delinquent taxes.

Allowance for Uncollected Taxes (Credit)

132

A provision for that portion of taxes receivable that is considered unlikely to be collected.

Tax Liens Receivable

133

Legal claims against property that have been exercised because of nonpayment of delinquent taxes, interest, and penalties.

Estimated Uncollectible Tax Liens

134

A provision for that portion of tax liens receivable that is considered unlikely to be collected.

INTERFUND RECEIVABLES

140

Interfund Loans Receivable

141

An asset account used to record a loan by one fund to another fund.

INTERGOVERNMENTAL ACCOUNTS RECEIVABLE

150

Intergovernmental Accounts Receivable

151

Amounts due to the reporting governmental unit from other governmental units.  These amounts represent grants-in-aid, shared taxes, taxes collected for the reporting unit by another unit, loans, and charges for service.

Estimated Uncollectible Claim from Other Governmental Units

152

A provision for that portion of money due from other governmental units that is considered unlikely to be collected.

Due from ISBE

153

Amounts due to be transmitted by the State Board of Education through the regional office of education for grants and contracts.

OTHER RECEIVABLES

160

Loans Receivable

161

Amounts that have been loaned to persons or organizations, as permitted by statute.

Allowance for Uncollectible Loans (Credit)

162

The portion of loans receivable that is considered unlikely to be collected.  The account is shown on the balance sheet as a deduction from Account 161 (Loans Receivable).

Other Accounts Receivable

163

Amounts owing on an open account from private persons, firms, or corporations for goods and services furnished by a district (but not including amounts due from other funds or from other governmental units).

Allowance for Uncollectible Accounts Receivable (Credit)

164

A provision for that portion of accounts receivable that is considered unlikely to be collected.  The account is shown on the balance sheet as a deduction from the Other Accounts Receivable.

INVENTORIES

170

Inventories for Consumption

171

The cost of supplies and equipment on hand and not yet distributed to requisitioning units.

Inventories for Resale

172

The value of goods held by a district for resale rather than for use in its own operations (for example, the cost of all materials and other expense incurred in the building of vocational projects for sale).

PREPAID ITEMS

180

Prepaid Items

181

Expenses entered in the accounts for benefits not yet received.  Prepaid expenses differ from deferred charges in that they are spread over a shorter period of time than deferred charges and are regularly recurring costs of operations.

OTHER CURRENT ASSETS

190

Deposits

191

Funds deposited by the district as a prerequisite to receiving services or goods.

Deferred Expenditures

192

Certain disbursements that are made in one period but are more accurately reflected as expenditures in the next fiscal period.

Capitalized Bond and Other Debt Issuance Costs

193

Certain bond and other debt issuance costs, including lease-purchase debt issuance costs that are capitalized for the purpose of accounting for the cost/valuation basis of capital assets.

Premium/Discount on Issuance of Bonds

194

The portion of the excess of the face value of bonds over the amount received from their sale that remains to be written off over the life of the bonds.

Other Accrued Revenue

195

Accrued revenue that is not provided for elsewhere.

Other Current Assets

199

Current assets not provided for elsewhere.

CAPITAL ASSETS

200

WORKS OF ART AND HISTORICAL TREASURES

210

Individual items or collections of items that are of artistic or cultural importance.  These are non-depreciable assets.

LAND

220

This account reflects the acquisition value of land owned by a district.  If land is purchased, this account shall include the purchase price and costs such as legal fees, filling and excavation costs, and other associated improvement costs.

Non-Depreciable Land

221

This account reflects the acquisition value of land owned by the district other than land acquired and or used for bus parking or maintenance and claimable under the Pupil Transportation Reimbursement program.  See 23 Ill. Adm. Code 120.

Depreciable Land

222

This account reflects the acquisition value of land owned by the district and acquired or used for bus parking or maintenance and claimable under the Pupil Transportation Reimbursement program.

Accumulated Depreciation on Land

223

Accumulated amounts for the depreciation of land claimed under the Pupil Transportation Reimbursement program.

BUILDINGS AND BUILDING IMPROVEMENTS

230

Expenditures for acquiring buildings and additions, either existing or to be constructed.  Included are expenditures for installment or lease payments (except interest) that have a terminal date and result in the acquisition of buildings, except payments to public building commissions or similar agencies.  Expenditures for major permanent structural alterations and the initial or additional installation of heating and ventilating systems, electrical systems, plumbing systems, fire protection systems, and other service systems in existing buildings are also included.

Permanent Buildings and Building Improvements

231

Buildings and additions that are properly classified as real estate.

Temporary Buildings and Building Improvements

232

Buildings and additions that are properly classified as personal property and are primarily characterized by the absence of a permanent foundation.

Accumulated Depreciation on Permanent Buildings and Building Improvements

233

Accumulated amounts for the depreciation of permanent buildings and building improvements.

Accumulated Depreciation on Temporary Buildings and Building Improvements

234

Accumulated amounts for the depreciation of temporary buildings and building improvements.

SITE IMPROVEMENTS AND INFRASTRUCTURE

240

Expenditures for the initial and additional improvement of sites and adjacent ways after acquisition by the district, consisting of such work as grading, landscaping, seeding, and planting of shrubs and trees; constructing new sidewalks, roadways, retaining walls, sewers and storm drains; installing hydrants; initial surfacing and soil treatment of athletic fields and tennis courts; furnishing and installing for the first time fixed playground apparatus, flagpoles, gateways, fences, and underground storage tanks that are not parts of building service systems; and demolition work.  Special assessments against the district for capital improvements such as streets, curbs, and drains are also recorded here.

Accumulated Depreciation on Site Improvements and Infrastructure

241

Accumulated amounts for the depreciation of site improvements and infrastructure.

CAPITALIZED EQUIPMENT

250

Any instrument, machine, apparatus, or set of articles whose cost equals or exceeds the capitalization threshold of the district.

Capitalized Equipment –

3-Year Schedule

251

Repairs or modifications to a pupil transportation vehicle, pupil monitoring equipment installed on school buses, including video cameras, and computer equipment used exclusively in the food service program.

Capitalized Equipment –

5-Year Schedule

252

Pupil transportation vehicles used to transport students, driver education cars, vehicles and transportation equipment used exclusively in the food service program, and equipment necessary for the operation of a special educational facility.

Capitalized Equipment –

10-Year Schedule

253

All other capitalized equipment not included in the 3-year or 5-year schedules, including, but not limited to, other equipment used in the food service program, other equipment used in the driver education program, two-way transportation vehicle communication systems, pupil transportation equipment not installed in a vehicle, service vehicles (such as a tow truck) used to service pupil transportation vehicles, and other capitalized equipment.

Accumulated Depreciation on Capitalized Equipment –

3-Year Schedule

254

Accumulated amounts for the depreciation of capitalized equipment with a 3-year schedule.

Accumulated Depreciation on Capitalized Equipment –

5-Year Schedule

255

Accumulated amounts for the depreciation of capitalized equipment with a 5-year schedule.

Accumulated Depreciation on Capitalized Equipment –

10-Year Schedule

256

Accumulated amounts for the depreciation of capitalized equipment with a 10-year schedule.

CONSTRUCTION IN PROGRESS

260

The cost of construction work undertaken but not yet completed.

BUDGETING ACCOUNTS AND OTHER DEBITS

300

ESTIMATED REVENUES

310

The amount of revenues estimated to be received or to become receivable during the fiscal period.  At the end of the fiscal period, this account shall be closed out and shall not appear in a balance sheet prepared at the close of the fiscal year.

REVENUE (CREDIT)

320

The increase in ownership equity during a designated period of time.  This account appears only in a balance sheet prepared during the fiscal period.  At the end of the fiscal period, this account shall be closed out and shall not appear in a balance sheet prepared at the close of the fiscal year.

BONDS AUTHORIZED − UNISSUED

330

Bonds which the district can issue without further proceedings other than to direct their sale.

AMOUNT AVAILABLE IN DEBT SERVICE FUNDS

340

This account designates the amount of assets available in a debt service fund for the retirement of general long-term debt.

AMOUNT TO BE PROVIDED FOR PAYMENT OF BONDS

350

This account represents the amount to be provided from taxes or other general revenue to retire outstanding general long-term debt.

LIABILITIES

CURRENT LIABILITIES

400

INTERFUND PAYABLES

410

Interfund Loans Payable

411

An account used to record a debt owed by one fund to another fund of the same district.

Interfund Accounts Payable

412

Amounts owed to a fund by another fund for goods sold or services rendered.

INTERGOVERNMENTAL ACCOUNTS PAYABLE

420

Intergovernmental Accounts Payable

421

Amounts owed by the reporting district to the named governmental unit.

Intergovernmental Accounts Payable − Unresolved

422

Amounts set up as liabilities due to the uncertainty of ownership of the amounts.

OTHER PAYABLES

430

Accounts Payable

431

Liabilities owing to private persons, firms, or corporations for goods and services received by a district (not including amounts due to other funds or to other governmental units).

Judgments Payable

432

Amounts due to be paid as the result of court decisions, including condemnation awards for private property taken for public use.

Notes & Warrants Payable

433

Amounts due for tax anticipation warrants, corporate personal property tax anticipation notes, or other notes payable.

Vouchers Payable

434

Liabilities for goods and services received, as evidenced by vouchers that have been pre-audited and approved for payment but have not been paid.

CONTRACTS PAYABLE

440

Contracts Payable

441

Amounts due on contracts for assets, goods, and services other than construction.

Construction Contracts Payable − Retainage

442

Amounts due for the "retainage" portion of contracts for construction of building structures and other improvements.

Construction Contracts Payable

443

Amounts due on contracts for construction of building structures and other improvements.

BONDS PAYABLE

450

Mature Bonds Payable

451

Bonds that have reached or passed their maturity date but remain unpaid.

Mature Bonds Payable − Interest

452

Interest on bonds that have reached the maturity date but remain unpaid.

Bonds Payable − Current

453

Bonds that have not reached or passed their maturity date but are due within one year.

Unamortized Premiums on Issuance of Bonds

454

That portion of the excess of bond proceeds over par value that remains to be amortized over the remaining life of the bonds.

LOANS PAYABLE

460

Loans Payable

461

Short-term obligations representing amounts borrowed for short periods of time, usually evidenced by notes payable or warrants payable.

Lease Obligations − Current

462

Lease obligations that are due within one year.

Interest Payable

463

Interest due within one year.

SALARIES AND BENEFITS PAYABLE

470

Accrued Salaries and Benefits

471

Expenses incurred during the current accounting period but not payable until a subsequent accounting period.

PAYROLL DEDUCTIONS AND WITHHOLDINGS

480

Payroll Deductions and Withholdings

481

Amounts deducted from employees' salaries for withholding taxes and other purposes, including amounts payable for district-paid benefits.  A separate liability account may be used for each type of benefit.

Compensated Absences − Current

482

Compensated absences (e.g., vacation, sick leave, or sabbatical leave) that will be paid within one year.

Accrued Annual Retirement Contribution Liability

483

A liability arising from payments not made to pension funds.  This amount represents any difference between the actuarially determined required annual contribution and actual payments made to the pension fund.

DEFERRED REVENUES AND OTHER CURRENT LIABILITIES

490

Deferred Revenues

491

Liability accounts that represent assets receivable or collected before they are recognized as revenue.

Deposits Payable

492

Liability for deposits received as a prerequisite to providing or receiving services or goods.

Due to Fiduciary Funds Organizations

493

Assets held by a district as the agent for activity fund organizations.

Due to Fiscal Agent

494

Amounts due to fiscal agents, such as commercial banks, for servicing a district's maturing indebtedness.

ROE Distributives Payable

495

Amounts received but not yet disbursed to districts and other entities from the regional office's distributive fund.

ROE Distributive Interest Payable

496

Amounts received and recorded for interest on a bank account that has more than one source of funds deposited in it.  (This account is used only if interest is recorded before it is allocated to all sources of funds in the account.)

ROE Distributive Interest Payable (Unresolved)

497

Amounts received for interest on account for other governmental units whose disposition is pending.

Accrued Expenses

498

Expenses incurred during the current accounting period but not payable until a subsequent accounting period.  Examples include accrued salaries, tuition expense, interest, and rent.

Other current liabilities

499

Other current liabilities not provided for elsewhere.

LONG-TERM LIABILITIES

500

Bonds Payable

511

The face value of bonds issued and outstanding.

Accreted Interest

512

Interest that is accrued on deep-discount bonds, such as capital appreciation bonds.  With such bonds, usually no interest payment is made until maturity.

Unamortized Gains/Losses on Debt Refundings

513

An account that represents the difference between the reacquisition price and the net carrying amount of old debt when a current or advance refunding of debt occurs.

Loans Payable

521

An unconditional written promise to pay a certain sum of money one year or more after the issuance date.

Lease Obligations

531

Amounts remaining to be paid on lease agreements.

Compensated Absences

551

Amounts to be paid in the following fiscal year for compensated absences occurring in the current fiscal year.

Arbitrage Rebate Liability

561

Liabilities arising from arbitrage rebates to the IRS from bond financing.

Other Long-Term Liabilities

590

Other long-term liabilities not provided for elsewhere.

BUDGETING ACCOUNTS AND OTHER CREDITS

600

Appropriations

601

Authorizations granted by the governing body to make expenditures and to incur obligations for specific purposes.

Expenditures (Debits)

602

An account that appears in balance sheets prepared during the fiscal period and designates the total expenditures charged against appropriations during that period.

Encumbrances (Debits)

603

Obligations in the form of purchase orders, contracts, or salary commitments that are chargeable to an appropriation and for which a part of the appropriation is reserved.

FUND BALANCES AND FUND NET ASSETS

700

Reserve for Inventories

711

A reserve representing the segregation of a portion of a fund balance to indicate that equivalent assets are tied up in inventories of supplies on hand and not yet issued to requesting units.

Reserve for Prepaid Items

712

A reserve representing that portion of a fund balance segregated to indicate that equivalent assets are tied up and are, therefore, not available for appropriation.

Reserve for Encumbrances

713

A reserve representing the segregation of a portion of a fund balance to provide for unliquidated encumbrances.  Separate accounts may be maintained for current and prior-year encumbrances.

Other Reserved Fund Balance

714

A reserve representing that portion of a fund balance segregated to indicate that equivalent assets are tied up and are, therefore, not available for appropriation.

Reserved Fund Balance for Student Activity Funds

715

Fund Balances owned, operated, and managed by organizations, clubs, or associations within the student body under the guidance and direction of one or more staff members for educational, recreational, or cultural purposes. (Examples: homeroom, yearbook, class year, choral or band group, class projects, student clubs, student council, student-sponsored bookstore)

Designated Fund Balance

720

A reserve representing the segregation of a portion of a fund balance to indicate that equivalent assets are tied up for the named special purpose.

Unreserved Fund Balance

730

The excess of the assets of a fund over its liabilities and reserves, except in the case of funds subject to budgetary accounting where, prior to the end of a fiscal period, it represents the excess of the fund's assets and estimated revenue.

Invested in Capital Assets Net of Related Debt

740

This account represents the district's equity in general fixed assets.

Residual Equity Transfers

750

Permanent non-routine or non-recurring transfers of amounts from one fund to another.  (Separate accounts should be used for transfers in and out, with the reason for each transfer well documented.)

Prior Period Adjustments

760

An account reflecting an adjustment during the current period from a prior period.

Restricted Net Assets

770

Net assets restricted by sources internal or external to the district.

Unrestricted Net Assets

780

Net unrestricted assets not classified in Account 740 or 750.

Label

Account Number

Source; Notes

RECEIPTS/REVENUE FROM LOCAL SOURCES

1000

AD VALOREM TAXES

1100

Educational Purposes Levy

1110

105 ILCS 5/17-2 and 17-3.

Operations and Maintenance Purposes Levy

1111

105 ILCS 5/17-5.

Bond and Interest Purposes Levy

1112

105 ILCS 5/17-9.

Transportation Purposes Levy

1113

105 ILCS 5/17-4.

Municipal Retirement Purposes Levy

1114

40 ILCS 5/7-171.

Working Cash Purposes Levy

1115

105 ILCS 5/20-3.

Public Building Commission Rent Levy

1116

50 ILCS 20/18.

Capital Improvement Purposes Levy

1117

105 ILCS 5/17-2 and 17-2.3.

Fire Prevention & Safety Purposes Levy

1118

105 ILCS 5/17-2.11.

Emergency Financial Assistance Levy

1119

105 ILCS 5/1B-8 and 1F-62.

Tort Immunity/Judgment Purposes Levy

1120

745 ILCS 10/9-109.

Leasing Purposes Levy

1130

105 ILCS 5/17-2.2c.

Special Education Purposes levy

1140

105 ILCS 5/ 17-2.2a.

FICA and Medicare Only Levies

1150

Social Security taxes and the employer's share of Medicare Only payments; 40 ILCS 5/21-110, 110.1.

Area Vocational Construction Purposes Levy

1160

105 ILCS 5/17-2.4.

Summer School Purposes Levy

1170

105 ILCS 5/17-2 and 17-2.1.

Other Tax Levies

1190

Taxes received from other tax levies not specifically identified (describe and itemize).

PAYMENTS IN LIEU OF TAXES

1200

Mobile Home Privilege Tax

1210

Payments from Local Housing Authorities

1220

Corporate Personal Property Replacement Taxes

1230

Amounts received to replace personal property tax revenues lost.

Other Payments in Lieu of Taxes

1290

TUITION

1300

Total Regular Tuition

1310

Amounts received for pupils attending the district's regular schools; 105 ILCS 5/10-20.12a.

Regular Tuition from Pupils or Parents (In-State)

1311

Regular Tuition from Other Districts (In-State)

1312

Regular Tuition from Other Sources (In-State)

1313

Regular Tuition from Other Sources (Out-of-State)

1314

Total Summer School Tuition

1320

Amounts received for pupils attending summer school.

Summer School Tuition from Pupils or Parents (In-State)

1321

Summer School Tuition from Other Districts (In-State)

1322

Summer School Tuition from Other Sources (In-State)

1323

Summer School Tuition from Other Sources (Out-of-State)

1324

Total CTE Tuition

1330

Amounts received for pupils attending career and technical education programs.

CTE Tuition from Pupils or Parents (In-State)

1331

CTE Tuition from Other Districts (In-State)

1332

CTE Tuition from Other Sources (In-State)

1333

CTE Tuition from Other Sources (Out-of-State)

1334

Total Special Education Tuition

1340

Amounts received for pupils attending special education programs.

Special Education Tuition from Pupils or Parents (In-State)

1341

Special Education Tuition from Other Districts (In-State)

1342

Special Education Tuition from Other Sources (In-State)

1343

Special Education Tuition from Other Sources (Out-of-State)

1344

Total Adult Tuition

1350

Amounts received for pupils attending adult/continuing education programs.

Adult Tuition from Pupils or Parents (In-State)

1351

Adult Tuition from Other Districts (In-State)

1352

Adult Tuition from Other Sources (In-State)

1353

Adult Tuition from Other Sources (In-State)

1354

TRANSPORTATION FEES

1400

Total Regular Transportation Fees

1410

Amounts received for transporting pupils to and from school and school activities (regular school day).

Regular Transportation Fees from Pupils or Parents (In-State)

1411

Regular Transportation Fees from Other Districts (In-State)

1412

Regular Transportation Fees from Other Sources (In-State)

1413

Regular Transportation Fees from Co-curricular Activities (In-State)

1415

Regular Transportation Fees from Other Sources (Out-of-State)

1416

Total Summer School Transportation Fees

1420

Amounts received for transporting pupils to and from summer school.

Summer School Transportation Fees from Pupils or Parents (In-State)

1421

Summer School Transportation Fees from Other LEAs (In-State)

1422

Summer School Transportation Fees from Other Sources (In-State)

1423

Summer School Transportation Fees from Other Sources (Out-of-State)

1424

Total CTE Transportation Fees

1430

Amounts received for transporting pupils to and from career and technical education classes.

CTE Transportation Fees from Pupils or Parents (In-State)

1431

CTE Transportation Fees from Other Districts (In-State)

1432

CTE Transportation Fees from Other Sources (In-State)

1433

CTE Transportation Fees from Other Sources (Out-of-State)

1434

Total Special Education Transportation Fees

1440

Amounts received for transporting pupils to and from special education programs.

Special Education Transportation Fees from Pupils or Parents (In-State)

1441

Special Education Transportation Fees from Other Districts (In-State)

1442

Special Education Transportation Fees from Other Sources (In-State)

1443

Special Education Transportation Fees from Other Sources (Out-of-State)

1444

Total Adult Transportation Fees

1450

Amounts received for transporting pupils to and from adult/continuing education programs.

Adult Transportation Fees from Pupils or Parents (In-State)

1451

Adult Transportation Fees from Other Districts (In-State)

1452

Adult Transportation Fees from Other Sources (In-State)

1453

Adult Transportation Fees from Other Sources (Out-of-State)

1454

EARNINGS ON INVESTMENTS

1500

Interest on Investments

1510

Gain or Loss on Sale of Investments

1520

Gains or losses realized from the sale of bonds.

Unrealized Gain/Loss on Investments

1530

FOOD SERVICE

1600

Sales to Pupils − Lunch

1611

Sales to Pupils − Breakfast

1612

Sales to Pupils − A la Carte

1613

Sales to Pupils − Other

1614

Sales to Adults

1620

Amounts received from adults for sale of food products and services.

Other Food Service

1690

Amounts received from local sources for other food service activities.

DISTRICT/SCHOOL ACTIVITY INCOME

1700

Admissions − Athletic

1711

Amounts received from school-sponsored athletic events.

Admissions − Other

1719

Amounts received from admissions to all other school-sponsored events except athletics (describe and itemize).

Fees

1720

Amounts received from pupils for fees such as towel fees, locker fees, and equipment fees (excludes transportation).

Book Store Sales

1730

Other District/School Activity Revenue

1790

All other revenue from district or school activities not otherwise specified.

Student Activity Fund Revenue

1799

All revenue from student activity fund activities.

TEXTBOOK INCOME

1800

Rentals − Regular Textbooks

1811

Rentals − Summer School Textbooks

1812

Rentals − Adult/Continuing Education Textbooks

1813

Rentals − Other

1819

Describe and itemize.

Total Textbook Rentals

1820

105 ILCS 5/10-22.25, 105 ILCS 5/28-8.

Sales − Regular Textbooks

1821

Sales − Summer School Textbooks

1822

Sales − Adult/Continuing Education Textbooks

1823

Sales − Other

1829

Textbooks Other

1890

Textbook revenues not provided for elsewhere in the 1800 series of accounts.

OTHER LOCAL REVENUES

1900

Rentals

1910

Amounts received for rental of school property, real or personal.

Contributions and Donations from Private Sources

1920

Amounts received from a philanthropic foundation, private individual, or private organization for which no repayment or special service to the contributor is expected.

Impact Fees from Municipal or County Governments

1930

Amounts received from a city, town, village, or county government from impact fees assessed in accordance with local ordinances.

Services Provided to Other Districts

1940

Amounts received for services other than tuition and transportation services (e.g., data processing, purchasing, maintenance, accounting, cleaning, consulting, guidance).

Refund of Prior Years' Expenditures

1950

A refund of an expenditure charged to a prior fiscal year's budget.

Payments of Surplus Moneys from TIF Districts

1960

Amounts received from distributions from Tax Increment Financing districts.

Drivers' Education Fees

1970

105 ILCS 5/27-24.2.

Proceeds from Vendors' Contracts

1980

Proceeds received pursuant to contracts between the district and various vendors.

School Facility Occupation Tax Proceeds

1983

Amounts received from distributions of School Facility Occupation Tax proceeds.

Payment from Other Districts

1991

Amounts representing a district's share of special education or career and technical education building costs.

Sale of Vocational Projects

1992

Amounts representing gain from the sale of vocational projects.

Other Local Fees

1993

Amounts assessed or received from local sources for district programs not classified elsewhere (describe and itemize).

Other Local Revenues

1999

Amounts received from local sources not provided for elsewhere in the 1000 series of accounts (describe and itemized).

FLOW-THROUGH RECEIPTS/REVENUE FROM ONE DISTRICT TO ANOTHER DISTRICT

2000

FLOW-THROUGH REVENUE FROM STATE SOURCES

2100

State revenues that can be further subdivided to account for individual grants.

FLOW-THROUGH REVENUE FROM FEDERAL SOURCES

2200

Federal revenues that can be further subdivided to account for individual grants.

OTHER FLOW-THROUGH REVENUE

2300

Other revenues that can be further subdivided to account for individual grants (describe and itemize).

RECEIPTS/REVENUE FROM STATE SOURCES

3000

Evidence Based Funding Formula

3001

105 ILCS 5/18-8.15.

Reorganization Incentives − Deficit Fund Balance

3005

105 ILCS 5/11E-135(c).

Reorganization Incentives − Attendance

3010

105 ILCS 5/11E-135(a).

Reorganization Incentives − Salary Difference

3015

105 ILCS 5/11E-135(b).

Reorganization Incentives − Certified Salary

3020

105 ILCS 5/11E-135(d).

Reorganization Incentives − Feasibility Studies

3021

Amounts received pursuant to appropriations for this purpose.

Emergency Financial Assistance Grants

3050

105 ILCS 5/1B-8 and 1F-62.

Tax Equivalent Grants

3055

105 ILCS 5/18-4.4.

Other Unrestricted Grants-In-Aid from State Sources

3099

Amounts received pursuant to other appropriations (describe and itemize).

Special Education − Private Facility Tuition

3100

105 ILCS 5/14-7.02.

Special Education − Orphanage − Individual

3120

105 ILCS 5/14-7.03.

Special Education − Orphanage − Summer

3130

105 ILCS 5/14-7.03.

Philip J. Rock Center and School

3155

105 ILCS 5/14-11.02.

Educational Materials Center

3156

105 ILCS 5/14-11.01.

Special Education − Other

3199

Amounts received pursuant to other appropriations (describe and itemize).

CTE Improvement (CTEI)

3220

105 ILCS 435.

CTE − WECEP

3225

105 ILCS 5/2-3.66a.

Agriculture Education

3235

105 ILCS 5/2-3.80.

CTE − Student Organizations

3270

105 ILCS 435.

CTE − Other

3299

Amounts received pursuant to other appropriations (describe and itemize).

Evidence-Based Funding Bilingual Education

3305

Revenue is not recorded for this function; however, it can be used as a source of funds code to track expenditures per 105 ILCS 5/14C-12.

State Free Lunch and Breakfast

3360

105 ILCS 125/2.

School Breakfast Initiative

3365

105 ILCS 125/2.5.

Driver Education

3370

105 ILCS 5/27-24.2.

Adult Education (from ICCB )

3410

Amounts received from the Community College Board; 105 ILCS 405.

Adult Education − Other

3499

Amounts received pursuant to other appropriations (describe and itemize).

Transportation − Regular/Vocational

3500

105 ILCS 5/29-5.

Transportation − Special Education

3510

105 ILCS 5/14-13.01(b).

Transportation − ROE Bus Driver Training

3520

105 ILCS 5/3-14.23.

Transportation − Other

3599

Amounts received pursuant to other appropriations (describe and itemize).

Learning Improvement − Change Grants

3610

105 ILCS 5/2-3.25, 2-3.63, and 2-3.64a-5.

National Board Certification

3651

105 ILCS 5/21B-65.

Truants' Alternative and Optional Education

3695

105 ILCS 5/2-3.66.

Regional Safe Schools

3696

105 ILCS 5/13A-8.

Early Childhood − Block Grant

3705

105 ILCS 5/1C-2 and 2-3.71.

ROE/ISC Operations

3730

Amounts received pursuant to 105 ILCS 5/2-3.62, 3-14.23, and 18-6.

ROE Supervisory Expense

3745

Amounts received pursuant to 105 ILCS 5/18-6.

Chicago General Education Block Grant

3766

105 ILCS 5/1D-1.

Chicago Educational Services Block Grant

3767

105 ILCS 5/1D-1.

School Safety and Educational Improvement Block Grant

3775

105 ILCS 5/2-3.51.5.

Technology − Learning Technology Centers

3780

105 ILCS 5/2-3.117.

State Charter Schools

3815

105 ILCS 5/Art. 27A.

Extended Learning Opportunities (Summer Bridges)

3825

105 ILCS 5/10-20.9a.

Infrastructure Improvements − Planning/Construction

3920

105 ILCS 230/5-35.

School Infrastructure − Maintenance Projects

3925

105 ILCS 230/5-100.

Regular Orphanage Tuition (18-3)

3950

105 ILCS 5/18-3.

Tax Equivalent Grants

3955

105 ILCS 5/18-4.4.

After-School Programs − Mentoring & Student Support

3960

Amounts received pursuant to appropriation.

Advanced Placement Classes

3961

105 ILCS 302.

Arts Education

3962

105 ILCS 5/2-3.65a.

Grants to Local Governments, Community Organizations, Not-for-Profit Organizations, and Educational Facilities

3963

Amounts received pursuant to appropriations.

ISBE Special Purpose Trust Fund

3970

105 ILCS 5/2-3.127a.

Class Size Reduction Pilot Project

3981

105 ILCS 5/2-3.136.

Teacher Mentoring Pilot Project

3982

105 ILCS 5/21A-25.

The "Grow Your Own" Teacher Education Initiative

3983

110 ILCS 48.

Education of Homeless Children and Youth State Grant Program

3984

105 ILCS 45.

Children's Mental Health Partnership

3990

405 ILCS 49/15.

State "On-behalf" Payments

3998

Reserved for on-behalf payments by the State.

Emergency Financial Assistance Grant

3999

105 ILCS 5/1B-8.

Temporary Relocation Expense Grant

3999

105 ILCS 5/2-3.77.

Other Restricted Revenue from State Sources

3999

Amounts received pursuant to other appropriations (describe and itemize).

RECEIPTS/REVENUE FROM FEDERAL SOURCES

4000

Federal Impact Aid

4001

ESEA Title VIII - Impact Aid (ALN 84.041).

Other Unrestricted Grants-In-Aid Received Directly from the Federal Government

4009

Amounts received pursuant to other unrestricted appropriations; describe and itemize.

Total Unrestricted Grants Received Directly from the Federal Government

4010

Head Start

4045

Community Opportunities, Accountability, Training, and Educational Services Act of 1998, Title I (ALN 93.600).

Construction (Impact Aid)

4050

ESEA, Title VIII (Impact Aid – Facilities Maintenance) (ALN 84.040).

Magnet

4060

ESEA, Title V, Part C (Magnet Schools Assistance) (ALN 84.165).

Other Restricted Grants-In-Aid Received Directly from the Federal Government

4090

Amounts received pursuant to other restricted appropriations; describe and itemize.

Total Restricted Grants Received Directly from the Federal Government

4095

TOTAL GRANTS RECEIVED DIRECTLY FROM THE FEDERAL GOVERNMENT

4099

Amounts received pursuant to other appropriations.

Title V − Flexibility and Accountability

4100

ESEA, Title V, Part A − Funding Transferability for State and Local Education Agencies.

Title V − SEA Projects

4105

ESEA, Title V, Part A − Funding Transferability for State and Local Education Agencies.

Title V − Rural and Low-Income Schools (REI)

4107

ESEA, Title V, Part B − Rural Education (ALN 84.358).

Title V − Other

4199

Amounts received pursuant to other appropriations (describe and itemize).

Breakfast Start-up

4200

Child Nutrition Act − School Breakfast Program for Start-Up (ALN 10.553).

National School Lunch Program

4210

Child Nutrition Act − National School Lunch Program (ALN 10.555).

Special Milk Program

4215

Child Nutrition Act − Special Milk Program for Children (CFDA 10.556).

School Breakfast Program

4220

Child Nutrition Act − School Breakfast Program (ALN 10.553).

Summer Food Service Admin/Program

4225

Child Nutrition Act − Summer Food Service Program for Children (ALN 10.559).

Child Care Commodity/SFS 13-Adult Day Care

4226

Child Nutrition Act − Child Care and Adult Food Service Program (ALN 10.558).

SAE Nutrition Ed. Loan/TNT

4227

Child Nutrition Act of 1966 (42 USC 1771 et seq.) − (ALN 10.574).

Fresh Fruit and Vegetables

4240

Child Nutrition − Cash Payments.

Child Nutrition Commodity/Salvage

4250

Child Nutrition Act of 1966 (ALN 10.550).

Cash in Lieu of Commodities

4255

Amounts received in lieu of commodities in the food service program.

Food Service − Other

4299

Amounts received pursuant to other appropriations from the U.S. Department of Agriculture for nutrition programs (describe and itemize).

Title I − Low Income

4300

ESEA, Title I, Part A − Improving Academic Achievement of the Disadvantaged (ALN 84.010).

Title I − Low Income − Neglected

4305

ESEA, Title I, Part D − Prevention and Intervention Programs for Children and Youth who are Neglected, Delinquent or At-Risk – State program (ALN 84.013).

Title I − Low Income − Delinquent, LEA

4306

ESEA, Title I, Part D − Prevention and Intervention Programs for Children and Youth who are Neglected, Delinquent or At-Risk (ALN 84.013).

Title I − Neglected and Delinquent Juvenile and Adult Corrections

4315

ESEA, Title I, Part D − Prevention and Intervention Programs for Children and Youth who are Neglected, Delinquent or At-Risk (ALN 84.013).

Title I − Improving the Academic Achievement of the Disadvantaged

4331

ESEA, Title I, Part A (ALN 84.010).

Title I − School Improvement

4339

ESEA, Title I, Part A, section 1003.

Title I − Migrant Education

4340

ESEA, Title I, Part C − Education of Migrant Children (ALN 84.011).

Title I − Other

4399

Amounts received pursuant to other appropriations under Title I of ESEA (describe and itemize).

Title IV − Student Support and Academic Enrichment Grants

4400

ESEA, Title IV, Part A − Student Support and Academic Enrichment Grants.

Title IV − Student Support and Academic Enrichment Grants – State-Level Program

4415

ESEA, Title IV, Part A − Student Support and Academic Enrichment Grants Safe and Drug Free Schools .

Title IV − 21^st Century

4421

ESEA, Title IV, Part B − 21^st Century Community Learning Centers (ALN 84.287).

Title IV − Other (Describe & Itemize)

4499

Amounts received pursuant to other appropriations under Title IV of ESEA (describe and itemize).

Federal Special Education Preschool Flow-Through

4600

IDEA, Part B − Preschool (ALN 84.173).

Federal Special Education Preschool Discretionary

4605

IDEA, Part B − Preschool (ALN 84.173).

Federal Special Education − IDEA Flow-Through/Low Incident

4620

IDEA, Part B (ALN 84.027).

Federal Special Education − IDEA Room and Board

4625

IDEA, Part B (ALN 84.027).

Federal Special Education − IDEA Discretionary

4630

IDEA, Part B (ALN 84.027).

Federal Special Education − IDEA − Part D − Improvement

4631

IDEA, Part D − State Program Improvement Grants for Children with Disabilities (ALN 84.323).

Federal Special Education − IDEA Title VI C − Deaf/Blind

4635

IDEA, Part D − Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities (ALN 84.326).

Federal Special Education − IDEA − Other

4699

Amounts received pursuant to other appropriations under IDEA (describe and itemize).

CTE − Perkins − State Leadership

4720

Carl D. Perkins Career and Technical Education Act of 2006 − State Leadership (ALN84.048A).

CTE − Perkins − DHS Ed

4740

Carl D. Perkins Career and Technical Education Act of 2006 − Corrections or Institutions (ALN 84.048A).

CTE − Perkins − Secondary

4745

Carl D. Perkins Career and Technical Education Act of 2006 − Secondary (ALN 84.048A).

CTE − Perkins Title II − Tech Prep

4770

Carl D. Perkins Career and Technical Education Act of 2006 − Title II - Tech Prep (ALN 84.243A).

CTE − Other

4799

Amounts received pursuant to other appropriations from federal sources (describe and itemize).

Federal − Adult Education

4810

Adult Education State Grant Program (ALN 84.002).

Qualified Zone Academy Bond Tax Credits

4866

Amounts received pursuant to the ARRA; see Section 100.130 of this Part.

Qualified School Construction Bond Credits

4867

Amounts received pursuant to the ARRA; see Section 100.130 of this Part.

Build America Bond Tax Credits

4868

Amounts received pursuant to the ARRA; see Section 100.130 of this Part.

Build America Bond Interest Reimbursement

4869

Amounts received pursuant to the ARRA; see Section 100.130 of this Part.

Race to the Top Program

4901

Available for recording sources of federal funds received pursuant to the Race to the Top Program; see Section 100.130 of this Part.

Race to the Top – Preschool Expansion Grant

4902

Available for recording sources of federal funds received pursuant to the Race to the Top Preschool Expansion Grant Program; see Section 100.130 of this Part.

English Language Instruction for English Learners and Immigrant Students

4905

ESEA, Title III − English Language Instruction for English Learners and Immigrant Students (ALN 84.365).

Title III − English Language Acquisition

4909

ESEA, Title III, Part A − English Language Acquisition Grants (ALN 84.365).

Refugee Children School Impact Grants

4915

Refugee Education Assistance Act of 1980, Refugee and Entrant Assistance Discretionary Grants (ALN 93.576).

McKinney Education for Homeless Children

4920

ESEA, Title VII, Subpart B of the McKinney-Vento Homeless Assistance Act:  Education for Homeless Children and Youths Program (ALN 84.196).

Title II − Teacher Quality

4932

ESEA, Title II, Part A, Supporting Effective Instruction.

Title II − Teacher Quality

4935

ESEA, Title II, Part A − Supporting Effective Instruction − State Grants.

Federal Charter Schools

4960

ESEA, Title IV, Part C − Expanding Opportunity Through Quality Charter Schools.

Safe Routes to School

4980

Section 1404 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users Act (P.L. 109-59).

State Assessment Grants

4981

ESEA State Assessment Grants Title I, Part B (ALN 84.368).

Grant for State Assessments and Related Activities

4982

ESSA Grants for State Assessments and Related Activities, Title VI, Part A, Subpart I (CFDA 84.369).

Medicaid Matching Funds − Administrative Outreach

4991

Social Security Act, Title XIX − Medicaid Matching − Administrative Outreach (ALN 93.778).

Medicaid Matching Funds − Fee-for-Service Program

4992

Social Security Act, Title XIX − Medicaid Matching − Fee for Service Programs (ALN 93.778).

Hurricane Emergency Relief

4995

Hurricane Emergency Relief Act.

Other Restricted Grants Received from Federal Government through State

4998

Amounts received pursuant to other federal appropriations (describe and itemize).

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

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

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.

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 Leases

7410

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

Grants & Reimbursements Pledged to Pay Principal on Leases

7420

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

Other Revenues Pledged to Pay Principal on Leases

7430

Amounts received from other revenues pledged to pay principal on 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 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 Leases

7520

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

Other Revenues Pledged to Pay Interest on Leases

7530

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

Fund Balance Transfers Pledged to Pay Interest on Leases

7540

Amounts received from fund balance transfers pledged to pay interest on 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 Leases

8400

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

Taxes Pledged to Pay Principal on Leases

8410

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

Grants & Reimbursements Pledged to Pay Principal on Leases

8420

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

Other Revenues Pledged to Pay Principal on Leases

8430

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

Fund Balance Transfers Pledged to Pay Principal on Leases

8440

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

Transfers to Debt Service Fund to Pay Interest on Leases

8500

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

Taxes Pledged to Pay Interest on Leases

8510

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

Grants & Reimbursements Pledged to Pay Interest on Leases

8520

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

Other Revenues Pledged to Pay Interest on Leases

8530

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

Fund Balance Transfers Pledged to Pay Interest on Leases

8540

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

Other Miscellaneous Accounts

9900

Label

Account Number

Description

Salaries

100

Amounts paid to permanent, temporary, or substitute employees on the district's payroll.  This includes gross salary for personal service rendered while on the payroll of the district.

Employee Benefits

200

Amounts paid by the district on behalf of employees; these amounts are not included in the gross salary, but are over and above it.  Payments such as fringe benefits, while not paid directly to the employees, nevertheless are a part of the cost (to the applicable functional areas). These types of costs are not considered a cost to the board of education function and should not all be charged to one area.  These costs apply to the same function number as the cost of the applicable salary.

Retirement

210

Amounts paid by the district for employees' retirement.

Teachers Retirement

211

Amounts paid by the district to the Illinois Teachers' Retirement System (TRS) for certified employees.

Municipal Retirement

212

Amounts paid as the employer's share to the Illinois Municipal Retirement Fund (IMRF) for noncertificated employees' retirement.

FICA (Social Security)

213

Amounts paid as the employer's share of federal insurance contributions for applicable certificated and noncertificated employees' Social Security.

Medicare Only

214

Amounts paid as the employer's share of Medicare Only contributions for employees who do not contribute to FICA but are required by law to contribute the Medicare Only portion of FICA.

One-Time TRS Early Retirement

215

Amount paid as the employer's portion of the early retirement contribution required by Sections 16-133.2, 133.4, and 133.5 of the Illinois Pension Code [40 ILCS 5/16-133.2, 133.4, and 133.5].

"On-Behalf" Payments

216

Payments made by the State or other government on behalf of the district that benefit active employees of the district.

Insurance

220

Employer's share paid by the district.

Life Insurance

221

Employer's share paid by the district for life insurance.

Medical Insurance

222

Employer's share paid by the district for medical insurance.

Dental Insurance

223

Employer's share paid by the district for dental insurance.

Tuition Reimbursement

230

Amount reimbursed by the district to an employee qualifying based upon the district's policy.

Other Employee Benefits

231

Employee benefits other than those in the 200 series of object codes and not including termination benefits.

Unemployment Compensation

232

Amounts paid by the district to provide unemployment compensation for its employees.

Workers' Compensation

233

Amounts paid by the district to provide workers' compensation insurance for its employees.

Health Benefits

234

Amounts paid by the district for health insurance not included above for its current or retired employees.

Purchased Services

300

Amounts paid for personal services rendered by personnel who are not on the district's payroll, and other services the district may purchase.  While a product may or may not result from the transaction, the primary reason for the purchase is the service provided in order to obtain the desired results.

Professional & Technical Services

310

Services that, by their nature, can be performed only by persons with specialized skills and knowledge.

Professional Services − Administrative

311

Services provided in support of various policymaking and managerial activities of the district, such as management consulting activities oriented to general governance, business and financial management of the district, and school management support activities.

Professional Employee Training & Development Services

312

Services supporting the professional development of district personnel, including instructional and administrative employees.  Included are course registration fees (that are not tuition reimbursement), charges from external vendors to conduct training courses (either at district facilities or off-site), and other expenditures associated with training or professional development by third-party vendors.  All expenditures should be captured in this account, regardless of the type or intent of the training course or professional development activity.

Food-Processing Costs

313

Services performed by persons or organizations that result in the conversion of donated foods into a different food product or the repackaging of donated foods.

Professional Services − Instructional

314

Services provided in support of instructional programs or activities.  Included would be counseling and guidance services, library and media support services, curriculum improvement services, and any other contracted services related to the enhancement of the teaching or instructional process.

Food − Contracted

315

Services provided by a commercial enterprise or a nonprofit organization to manage any aspect of the school food service.

Data Processing/Statistical Services

316

Services performed by persons or organizations to provide data processing or statistical data.  This category includes special services for data processing, programming services, analysis, tabulations, or similar work.

Audit/Financial Services

317

Services performed for the school board by auditors, accountants, or auditing or financial services firms.

Legal Services

318

Services rendered in connection with providing counseling and legal services to the school board.

Other Professional & Technical Services

319

Services that are professional or technical in nature and have not been classified above, such as athletic officials and service charges on long-term debt.

Property Services

320

Services purchased to operate, repair, maintain, and rent property owned or used by the district.  These services are performed by persons other than district employees.

Sanitation Services

321

Expenditures for garbage collection, trash removal, and exterminating services.

Cleaning Services

322

Services purchased to provide cleaning or laundry services and snow removal.

Rentals

325

Expenditures for leasing or renting supplies, land, buildings, and equipment for either temporary or long-range use by the district.  This includes rental of buses and other vehicles operated by the district, leases of data processing equipment, lease-purchase arrangements, and similar rental agreements.  Costs for single agreements covering equipment as well as operators are not included here, but are considered in Accounts 320-322.

Subscription-based Information Technology Arrangements (SBITAs)

326

Exependitures related to contracts that convey control of the right to use a vendor's information technology software, alone or in combination with tangible capital assets, as specified in the contract for a period of time Expenditures may include Software as a Service, and Data Warehouse as Service.

Other Property Services

329

Property services purchased and not classified elsewhere in the 320 series of accounts.  Describe and itemize.

Transportation Services

330

Expenditures for transporting children to school and official travel of district employees.

Pupil Transportation

331

Expenditures to persons or agencies for the purpose of transporting children to school. These include those expenditures to individuals who transport themselves or their own children or to those children for reimbursement of transportation expenses on a public carrier.

Travel

332

Expenditures for transportation, meals, hotel, and other expenses associated with traveling or business for the district. Payments for "per diem" in lieu of reimbursements for subsistence (room and board) also are charged here.

Other Transportation Services

339

Transportation services other than those classified elsewhere in the 330 series of accounts.  Describe and itemize.

Communications

340

Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone and electronic communication as well as postage machine rental and postage.

Advertising

350

Expenditures for printed or broadcast announcements in professional periodicals and newspapers or by way of radio and television networks.  These expenditures include advertising for such purposes as personnel recruitment, legal ads, new and used equipment sales, and sale of other objects.  (Costs for professional fees for advertising or public relation services are not recorded here but are charged to Professional Services.)

Printing & Binding

360

Expenditures for job printing and binding, usually according to the district's specifications.  This includes the design and printing of forms and posters, as well as printing and binding of district publications.  (Preprinted standard forms are not charged here, but are recorded under Supplies and Materials (400 series of accounts).)

Water/Sewer Service

370

Expenditures to a utility company for water and sewage services.

Insurance (Other than Employee Benefits)

380

Insurance purchased to protect school board members against loss due to accident or neglect.  Expenditures for all types of insurance, including liability insurance, property insurance, bond premiums, vehicle insurance, pupil transportation insurance, workers' compensation insurance, and unemployment compensation insurance.  (Payments for insurance such as health, life, and dental are employee benefits and are charged under the 200 series of accounts.)

Other Purchased Services

390

Expenditures for all other purchased services not captured elsewhere in the 300 series of accounts, such as election judges.

Supplies & Materials

400

Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated in use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

General Supplies

410

Expenditures for all supplies for the operation of a district, including workbooks, freight, and cartage.

Textbooks

420

Expenditures for prescribed books that are purchased for pupils or groups of pupils and resold or furnished free to them.  This category includes the cost of textbook binding or repairs, as well as the net amount of textbooks that are purchased to be resold or rented.

Library Books

430

Expenditures for regular or incidental purchases of library books available for general use by students, including any reference books, even though such reference books may be used solely in the classroom.  Also recorded here are costs of binding or other repairs to school library books.  The initial purchase of books for a new school library or any materials acquisitions involving an expansion of the library are recorded under Capital Outlay (500 series of accounts).

Periodicals

440

Expenditures for periodicals and newspapers for general use.  A periodical is defined as any publication appearing at regular intervals of less than a year and continuing for an indefinite period.

Warehouse Inventory Adjustment

450

Expenditures that are the result of a deficit, usually found in an audit or count of items held in a store or warehouse inventory.  Expenditures for the purchase of these items are generally debited to an asset account, "Inventory of Supplies", and are charged to the proper appropriation as they are requisitioned.  Only a loss should be charged to this account.

Energy

460

Expenditures for energy costs, including electricity, gas, oil, coal, gasoline, and other services or supplies related to energy or utility costs from a private utility service or public supply company.  Included are the transportation costs involved in securing these products or services.

Bottled Gas

461

Expenditures for bottled gas, such as propane gas received in tanks.

Oil

462

Expenditures for bulk oil normally used for heating purposes.

Coal

463

Expenditures for coal normally used for heating purposes.

Gasoline

464

Expenditures for gasoline purchased in bulk or periodically from a gasoline service station or supplier.

Natural Gas

465

Expenditures for gas utility services from a private or public utility company.

Electricity

466

Expenditures for electric services from a private or public utility company.

Other Energy Costs

469

Other energy supplies and/or utility costs not identified elsewhere in the 460 series of accounts.  Describe and itemize.

Software

470

Expenditures for the purchase of computer software supplies.

Other Supplies & Materials

490

Expenditures for all other supplies and materials not included elsewhere in the 400 series of accounts.  Describe and itemize.

Capital Outlay

500

Expenditures for the acquisition of fixed assets or additions to fixed assets.  These are expenditures for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, initial equipment, additional equipment, and replacement of equipment.

Works of Art and Historical Treasures

510

Individual items or collections of items that are of artistic or cultural importance.  These are non-depreciable assets.

Land

520

This account reflects the acquisition value of land owned by a district.  If land is purchased, this account shall include the purchase price and costs such as legal fees, filling and excavation costs, and other associated improvement costs.

Non-Depreciable Land

521

This account reflects the acquisition value of land owned by the district, other than land acquired or used for bus parking or maintenance and claimable under the Pupil Transportation Reimbursement program.

Depreciable Land

522

This account reflects the acquisition value of land owned by the district and acquired or used for bus parking or maintenance and claimable under the Pupil Transportation Reimbursement program.

Accumulated Depreciation on Land

523

Accumulated amounts for the depreciation of land claimed under the Pupil Transportation Reimbursement program.

Buildings and Building Improvements

530

Expenditures for acquiring buildings and additions, either existing or to be constructed.  Included are expenditures for installment or lease payments (except interest) that have a terminal date and result in the acquisition of buildings, except payments to public building authorities or similar agencies.  Expenditures for major, permanent, structural alterations and the initial or additional installation of heating and ventilating systems, electrical systems, plumbing systems, fire protection systems, and other service systems in existing buildings are also included.

Permanent Buildings & Building Improvements

531

Buildings and additions that are properly classified as real estate.

Temporary Buildings & Building Improvements

532

Buildings and additions that are properly classified as personal property and are primarily characterized by the absence of a permanent foundation.

Accumulated Depreciation on Permanent Buildings and Building Improvements

533

Accumulated amounts for the depreciation of permanent buildings and building improvements.

Accumulated Depreciation on Temporary Buildings and Building Improvements

534

Accumulated amounts for the depreciation of temporary buildings and building improvements.

Site Improvements & Infrastructure

540

Expenditures for the initial and additional improvement of sites and adjacent ways after acquisition by the district, consisting of work such as grading, landscaping, seeding, and planting of shrubs and trees; constructing new sidewalks, roadways, retaining walls, sewers and storm drains; installing hydrants; initial surfacing and soil treatment of athletic fields and tennis courts; furnishing and initial installment of fixed playground apparatus, flagpoles, gateways, fences, and underground storage tanks that are not parts of building service systems; and demolition work.  Special assessments against the district for capital improvements such as streets, curbs, and drains are also recorded here.

Accumulated Depreciation on Site Improvements

541

Accumulated amounts for the depreciation of site improvements and infrastructure.

Capitalized Equipment

550

Any instrument, machine, apparatus, or set of articles that equals or exceeds the district's capitalization threshold.

Capitalized Equipment (3-Year Schedule)

551

Repairs or modifications to a pupil transportation vehicle, pupil monitoring equipment installed on school buses including video cameras, and computer equipment used exclusively in the food service program.

Capitalized Equipment (5-Year Schedule)

552

 Pupil transportation vehicles used to transport students, driver education cars, vehicles or transportation equipment used exclusively in the food service program, and equipment necessary for the operation of a special educational facility.

Capitalized Equipment (10-Year Schedule)

553

All capitalized equipment not included in the 3-year or 5-year schedule, including but not limited to other equipment used in the food service program, other equipment used in the driver education program, two-way transportation vehicle communication systems, pupil transportation equipment not installed in the vehicle, service vehicles (such as a tow truck) used to service pupil transportation vehicles, and other capitalized equipment.

Accumulated Depreciation on Capitalized Equipment (3-Year Schedule)

554

Accumulated amounts for the depreciation of capitalized equipment with a 3-year schedule.

Accumulated Depreciation on Capitalized Equipment (5-Year Schedule)

555

Accumulated amounts for the depreciation of capitalized equipment with a 5-year schedule.

Accumulated Depreciation on Capitalized Equipment (10-Year Schedule)

556

Accumulated amounts for the depreciation of capitalized equipment with a 10-year schedule.

Construction in Progress

560

The cost of construction work undertaken but not yet completed.

Other Objects

600

Amounts paid for goods and services not otherwise classified in the 300, 400, or 500 series of accounts.  Describe and itemize.

Redemption of Principal

610

Expenditures from current funds to retire principal of bonds.

Interest

620

Expenditures from current funds for interest on bonds, notes, warrants, etc.

PBC Lease payments

630

Payments to a local public building commission pursuant to a lease agreement.

Dues and Fees

640

Expenditures for assessments or memberships in professional or other organizations or associations.

Judgments

650

Amounts paid to settle claims or judgments.

Transfers

660

Used to record transfers between funds and disbursement of flow-through funds.

Fund Modifications

661

Used to record the transfer of money from one fund to another.

Transits

662

This category represents flow-through funds that one district receives as a part of a specific grant and then transfers to one or more other districts.

Tuition

670

Expenditures to reimburse other educational agencies for services rendered to students residing within the legal boundaries described for the paying district.  Payments to private educational facilities should be charged to the appropriate instructional account; payments to other districts shall be charged to the appropriate account within the 4000 series of account numbers.

Miscellaneous Objects

690

Other objects that cannot be classified elsewhere in the 100-500 series of accounts.  Describe and itemize.

Non-capitalized

Equipment

700

Items that would be classified as capital assets except that they cost less than the capitalization threshold but more than the $500 minimum value established for purposes of calculating per capita cost pursuant to Section 18-3 of the School Code [105 ILCS 5/18-3].

Termination Benefits

800

Payments made to terminated or retiring employees as compensation for unused sick or vacation days.