(105 ILCS 5/2-3.27) (from Ch. 122, par. 2-3.27)
Sec. 2-3.27.
Budgets and accounting practices-Forms and procedures.
To formulate and approve forms, procedure and regulations for school
district accounts and budgets required by this Act reflecting the gross
amount of income and expenses, receipts and disbursements and extending a
net surplus or deficit on operating items, to advise and assist the
officers of any district in respect to budgets and accounting practices and
in the formulation and use of such books, records and accounts or other
forms as may be required to comply with the provisions of this Act; to
publish and keep current pamphlets or manuals in looseleaf form relating to
budgetary and accounting procedure or similar topics; to make all rules and
regulations as may be necessary to carry into effect the provisions of this
Act relating to budgetary procedure and accounting, such rules and
regulations to include but not to be limited to the establishment of a
decimal classification of accounts; to confer with various district, county
and State officials or take such other action as may be reasonably required
to carry out the provisions of this Act relating to budgets and accounting.
(Source: Laws 1961, p. 31.)
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