Section 110.10  Use of this Manual

a)         Each school district, cooperative/joint agreement, educational service center, or vocational education regional delivery system organized under a cooperative agreement (hereinafter referred to as local education agency or LEA) must develop a chart of accounts based on the dimensions and categories presented in this Manual.

b)         Account numbers shall be used as listed in this Manual; LEA's shall not change the description for a printed number.  However, the LEA can assign any number not listed, if the new description is within the proper category.

c)         The provisions of this Part shall have no further effect beginning with Fiscal Year 2009.  See 23 Ill. Adm. Code 100 (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing).

(Source:  Amended at 31 Ill. Reg. 14959, effective October 19, 2007)