Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING › Table D - Expenditure Accounts

Current through Register Vol. 48, No. 28, July 12, 2024
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
Capital 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
Capital 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.