Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING › Table E - "Sources and Uses" Accounts; Miscellaneous

Current through Register Vol. 48, No. 28, July 12, 2024
Label
Account Number
Description
SOURCES OF FUNDS
7000
Transfers from Various Funds
7100
Abolishment or Abatement of Working Cash Fund
7110
The transfer to the Educational Fund when the Working
						  Cash Fund is abolished or abated. [105 ILCS 5/20-8, 20 -9]
Permanent Transfer of Working Cash Fund Interest
7120
The permanent transfer of interest from the Working
						  Cash Fund. [105 ILCS
						  5/20-5 ]
Permanent Transfer Among Funds
7130
The permanent transfer among funds. [105
						  ILCS 5/17-2A ]
Permanent Transfer of Interest
7140
The permanent transfer of interest. [105 ILCS
						  5/10-22.44 ]
Transfer from Capital Projects to O & M Fund
7150
The transfer of bond proceeds remaining in the Debt
						  Service Fund to the Operations and Maintenance Fund. [105 ILCS
						  5/10-22.14 ]
Transfer of Excess FP & S Tax & Interest
						  Proceeds
7160
The transfer of tax proceeds remaining in the Fire
						  Prevention and Safety Fund. [105
						  ILCS 5/17-2.11 ]
Transfer of Excess FP & S Bond & Interest
						  Proceeds
7170
The transfer of bond proceeds remaining in the Fire
						  Prevention and Safety Fund. [105 ILCS 5/17-2.11]
Proceeds from the Sale of Bonds
7200
Principal on Bonds Sold
7210
Amounts received from the sale of bonds representing
						  principal.
Premiums on Bonds Sold
7220
Amounts received from the sale of bonds representing a
						  premium.
Accrued Interest on Bonds Sold
7230
Amounts received from the sale of bonds representing
						  accrued interest.
Sale
or Compensation for Loss of
						  Fixed Assets
7300
Sale of Equipment
7310
Amounts received for the sale of equipment or other
						  personal property (but not land or buildings).
Sale of Buildings or Grounds
7320
Amounts received for the sale of land or
						  buildings.
Compensation for Loss of Fixed Assets
7330
Amounts received as compensation for the loss of
						  capital assets.
Transfers from Other Funds to Pay Principal on
						  Capital Leases
7400
Taxes Pledged to Pay Principal on Capital Leases
7410
Amounts received from transfers of taxes pledged to pay
						  principal on capital leases.
Grants & Reimbursements Pledged to Pay Principal on
						  Capital Leases
7420
Amounts received from transfers of grants and
						  reimbursements pledged to pay principal on capital leases.
Other Revenues Pledged to Pay Principal on Capital
						  Leases
7430
Amounts received from other revenues pledged to pay
						  principal on capital leases.
Fund Balance Transfers Pledged to Repay Debt
7440
Amounts received from transfers of other fund balances
						  pledged to pay principal on capital leases.
Transfers from Other Funds to Pay Interest on
						  Capital Leases
7500
Taxes Pledged to Pay Interest on Capital Leases
7510
Amounts received from taxes pledged to pay interest on
						  capital leases.
Grants & Reimbursements Pledged to Pay Interest on
						  Capital Leases
7520
Amounts received from grants and reimbursements pledged
						  to pay interest on capital leases.
Other Revenues Pledged to Pay Interest on Capital
						  Leases
7530
Amounts received from transfers from other revenues
						  pledged to pay interest on capital leases.
Fund Balance Transfers Pledged to Pay Interest on
						  Capital Leases
7540
Amounts received from fund balance transfers pledged to
						  pay interest on capital leases.
Transfers from Other Funds to Pay Principal on
						  Revenue Bonds
7600
Taxes Pledged to Pay Principal on Revenue Bonds
7610
Taxes pledged to pay principal on revenue bonds.
Grants & Reimbursements Pledged to Pay Principal on
						  Revenue Bonds
7620
Grants and reimbursements pledged to pay principal on
						  revenue bonds.
Other Revenues Pledged to Pay Principal on Revenue
						  Bonds
7630
Other revenues pledged to pay principal on revenue
						  bonds.
Fund Balance Transfers Pledged to Pay Principal on
						  Revenue Bonds
7640
Fund balance transfers pledged to pay principal on
						  revenue bonds.
Transfers from Other Funds to Pay Interest on
						  Revenue Bonds
7700
Taxes Pledged to Pay Interest on Revenue Bonds
7710
Taxes pledged to pay interest on revenue bonds.
Grants & Reimbursements Pledged to Pay Interest on
						  Revenue Bonds
7720
Grants and reimbursements pledged to pay interest on
						  revenue bonds.
Other Revenues Pledged to Pay Interest on Revenue
						  Bonds
7730
Other revenues pledged to pay interest on revenue
						  bonds.
Fund Balance Transfers Pledged to Pay Interest on
						  Revenue Bonds
7740
Fund balance transfers pledged to pay interest on
						  revenue bonds.
Transfers from Other Funds for Capital
						  Projects
7800
Taxes Transferred to Pay for Capital Projects
7810
Taxes transferred to pay for capital projects.
Grants & Reimbursements Transferred for Capital
						  Projects
7820
Grants and reimbursements pledged to pay for capital
						  projects.
Other Revenues Transferred for Capital Projects
7830
Other revenues pledged to pay for capital
						  projects.
Fund Balance Transfers for Capital Projects
7840
Fund balance transfers pledged to pay for capital
						  projects.
ISBE Loan Proceeds
7900
Charter School Revolving Loan
7903
Charter School Revolving Loan Program.
Technology Loan Program
7910
Technology Loan Program.
Transportation Start-up Loan
7920
Transportation Start-up Loan.
Temporary Emergency Relocation Loan
7930
Temporary Emergency Relocation Loan.
Emergency Financial Assistance Loan
7940
Emergency Financial Assistance Loan from ISBE or the
						  Illinois Finance Authority.
Other ISBE Loan
7950
Other loan from ISBE.
Other Sources of Funds Not Classified Elsewhere
7990
Describe and itemize.
USES OF FUNDS
8000
Transfers to Various Funds
8100
Permanent transfers made from one fund to another fund,
						  as authorized in the School Code and approved by the school board. These
						  transfers are made with no expectation of repayment.
Abolishment or Abatement of Working Cash Fund
8110
The transfer to the Educational Fund when the Working
						  Cash Fund is abolished or abated. [105 ILCS 5/20-8, 20-9]
Permanent Transfer of Working Cash Fund Interest
8120
The permanent transfer of interest to the Educational,
						  the Operations and Maintenance, and the Transportation Funds from the Working
						  Cash Fund. [105 ILCS 5/20-5]
Permanent Transfer Among Funds
8130
The permanent transfer to the Operations and
						  Maintenance Fund of monies in restricted amounts by districts meeting certain
						  conditions. [105
						  ILCS 5/17-2A ]
Permanent Transfer of Interest
8140
Permanent transfer of interest. [105 ILCS
						  5/10-22.44]
Transfer from Capital Projects to O & M Fund
8150
The transfer of bond proceeds remaining in the Capital
						  Projects Fund to the Operations and Maintenance Fund after the purposes for
						  which the bonds have been issued have been accomplished and paid in full. [105
						  ILCS 5/10-22.14 ]
Transfer of Excess FP & S Tax & Interest
						  Proceeds
8160
The transfer of tax proceeds remaining in the Fire
						  Prevention and Safety Fund to the Operations and Maintenance Fund after the
						  purposes for which the taxes were levied have been accomplished and paid in
						  full. [105 ILCS 5/17-2.11]
Transfer of Excess FP & S Bond & Interest
						  Proceeds
8170
The transfer of bond proceeds remaining in the Fire
						  Prevention and Safety Fund to the Debt Service Fund after the purposes for
						  which the bonds were levied have been accomplished and paid in full. [105 ILCS
						  5/10-22.14]
Transfers to Debt Service Fund to Pay Principal
						  on Capital Leases
8400
Permanent transfers made to the Debt Service Fund to
						  make principal payments on capital leases.
Taxes Pledged to Pay Principal on Capital Leases
8410
Permanent transfer of tax receipts to the Debt Service
						  Fund to make principal payments on capital leases.
Grants & Reimbursements Pledged to Pay Principal on
						  Capital Leases
8420
Permanent transfer of grants or reimbursements to the
						  Debt Service Fund to make principal payments on capital leases.
Other Revenues Pledged to Pay Principal on Capital
						  Leases
8430
Permanent transfer of other revenues to the Debt
						  Service Fund to make principal payments on capital leases.
Fund Balance Transfers Pledged to Pay Principal on
						  Capital Leases
8440
Permanent transfer of fund balances to the Debt Service
						  Fund to make principal payments on capital leases.
Transfers to Debt Service Fund to Pay Interest on
						  Capital Leases
8500
Permanent transfers made to the Debt Service Fund to
						  make interest payments on capital leases.
Taxes Pledged to Pay Interest on Capital Leases
8510
Permanent transfer of tax receipts to the Debt Service
						  Fund to make interest payments on capital leases.
Grants & Reimbursements Pledged to Pay Interest on
						  Capital Leases
8520
Permanent transfer of grants or reimbursements to the
						  Debt Service Fund to make interest payments on capital leases.
Other Revenues Pledged to Pay Interest on Capital
						  Leases
8530
Permanent transfer of other revenues to the Debt
						  Service Fund to make interest payments on capital leases.
Fund Balance Transfers Pledged to Pay Interest on
						  Capital Leases
8540
Permanent transfer of fund balances to the Debt Service
						  Fund to make interest payments on capital leases.
Transfers to Debt Service Fund to Pay Principal
						  on Revenue Bonds
8600
Permanent transfers made to the Debt Service Fund to
						  make principal payments on revenue bonds.
Taxes Pledged to Pay Principal on Revenue Bonds
8610
Permanent transfer of tax receipts to the Debt Service
						  Fund to make principal payments on revenue bonds.
Grants & Reimbursements Pledged to Pay Principal on
						  Revenue Bonds
8620
Permanent transfer of grants or reimbursements to the
						  Debt Service Fund to make principal payments on revenue bonds.
Other Revenues Pledged to Pay Principal on Revenue
						  Bonds
8630
Permanent transfer of other revenues to the Debt
						  Service Fund to make principal payments on revenue bonds.
Fund Balance Transfers Pledged to Pay Principal on
						  Revenue Bonds
8640
Permanent transfer of fund balances to the Debt Service
						  Fund to make principal payments on revenue bonds.
Transfers to Debt Service Fund to Pay Interest on
						  Revenue Bonds
8700
Permanent transfers made to the Debt Service Fund to
						  make interest payments on revenue bonds.
Taxes Pledged to Pay Interest on Revenue Bonds
8710
Permanent transfer of tax receipts to the Debt Service
						  Fund to make interest payments on revenue bonds.
Grants & Reimbursements Pledged to Pay Interest on
						  Revenue Bonds
8720
Permanent transfer of grants or reimbursements to the
						  Debt Service Fund to make interest payments on revenue bonds.
Other Revenues Pledged to Pay Interest on Revenue
						  Bonds
8730
Permanent transfer of other revenues to the Debt
						  Service Fund to make interest payments on revenue bonds.
Fund Balance Transfers Pledged to Pay Interest on
						  Revenue Bonds
8740
Permanent transfer of fund balances to the Debt Service
						  Fund to make interest payments on revenue bonds.
Transfers to Capital Projects Fund for Capital
						  Projects
8800
Permanent transfers made to the Capital Projects Fund
						  to pay for capital projects.
Taxes Transferred to Pay for Capital Projects
8810
Permanent transfer of tax receipts to the Capital
						  Projects Fund to pay for capital projects.
Grants & Reimbursements Pledged to Pay for Capital
						  Projects
8820
Permanent transfer of grants or reimbursements to the
						  Capital Projects Fund to pay for capital projects.
Other Revenues Pledged to Pay for Capital
						  Projects
8830
Permanent transfer of other revenue to the Capital
						  Projects Fund to pay for capital projects.
Fund Balance Transfers Pledged to Pay for Capital
						  Projects
8840
Permanent transfer of fund balances to the Capital
						  Projects Fund to pay for capital projects.
Transfers to Debt Service Fund to Pay Principal
						  on ISBE Loans
8910
Permanent transfers made to the Debt Service Fund to
						  pay ISBE for various loans.
Technology Loan Program
8911
Permanent transfers made to the Debt Service Fund to
						  pay ISBE for technology loans.
Transportation Start-up Loan
8912
Permanent transfers made to the Debt Service Fund to
						  pay ISBE for transportation start-up loans.
Temporary Emergency Relocation Loan
8913
Permanent transfers made to the Debt Service Fund to
						  pay ISBE for emergency relocation loans.
Emergency Financial Assistance Loan
8914
Permanent transfers made to the Debt Service Fund to
						  pay ISBE for emergency financial assistance loans.
Other ISBE Loan
8915
Permanent transfers made to the Debt Service Fund to
						  pay ISBE for other ISBE loans.
Other Uses of Funds Not Classified
						  Elsewhere
8990
Other miscellaneous financing uses that cannot be
						  classified elsewhere in the 8000 series of accounts. Describe and
						  itemize.
OTHER ECONOMIC RESOURCES
9000
QZAB Tax Credits
9100
E-rate Transactions
9200
Donated Food Commodities
9300
State Textbook Loan Program
9400
Other Miscellaneous Accounts
9900