"Code"

"Descriptor"

1000

Revenue From Local Sources

1100

Ad Valorem Taxes levied by school system.

1110

"General Levies" Taxes received from the general levy for each fund authorized as follows:

"Educational Fund" – Sections 17-2 and 17-3 of the School Code (Ill. Rev. Stat. 1991, ch. 122, pars. 17-2 and 17-3 [105 ILCS 5/17-2 and 17-3]

"Operations and Maintenance Fund" – Sections 17-2 and 17-5 of the School Code (Ill. Rev. Stat. 1991, ch. 122, pars. 17-2 and 17-5) [105 ILCS 5/17-2 and 17-5].

"Bond and Interest Fund" – Sections 17-2.11a, 17-12, 19-7, 19-22, and 19-30 of the School Code (Ill. Rev. Stat. 1991, ch. 122, pars. 17-2.11a, 17-12, 19-7, 19-22, and 19-30) [105 ILCS 5/17-2.11a, 17-12, 19-7, 19-22, and 19-30].

"Transportation Fund" – Sections 17-2 and 17-4 of  the School Code (Ill. Rev. Stat. 1991, ch. 122, pars. 17-2 and 17-4) [105 ILCS 5/17-2 and 17-4].

"Municipal Retirement/Social Security Fund" –

Section 22-403 of the Illinois Pension Code (Ill. Rev. Stat. 1991, ch. 108¹/₂, par. 22-403) [40 ILCS 5/22-403] for Municipal Retirement purposes only.

"Site and Construction and Capital Improvements Fund" - Section 17-2 of the School Code.

"Working Cash Fund" – Section 20-3 of the School Code (Ill. Rev. Stat. 1991, ch. 122, par. 20-3) [105 ILCS 5/20-3].

"Rent Fund" – Sections 35-23 and 35-24 of the School Code (Ill. Rev. Stat. 1991, ch. 122, pars. 35-23 and 35-24) [105 ILCS 5/35-23 and 35-24]

"Fire Prevention and Safety Fund" – Section 17-2.11 of the School Code.

1111

"Current Year Levy"

1112

"First Prior Year Levy"

1113

"Other Prior Years' Levies"

1120

"Tort Immunity Levy" Taxes received from the levy for tort immunity purposes as authorized by Section 9-107 of the Local Governmental and Governmental Torts Immunity Act (Ill. Rev. Stat. 1991, ch. 85, par. 9-107) [745 ILCS 10/9-107].

1121

"Current Year Levy"

1122

"First Prior Year Levy"

1123

"Other Prior Years' Levies"

1130

"Facility Leasing Levy" Taxes received from the levy for the purpose of leasing educational facilities as authorized in Section 17-2.2c of the School Code.  The taxes received from the levy for temporary relocation should be recorded in Revenue Account 1190 – Other Tax Levies.

1131

"Current Year Levy"

1132

"First Prior Year Levy"

1133

"Other Prior Years' Levies"

1140

"Special Education Levy" Taxes received from the levy for special education as authorized in Section 17-2.2a of the School Code.

1141

"Current Year Levy"

1142

"First Prior Year Levy"

1143

"Other Prior Years' Levies"

1150

"Social Security/Medicare Only Levy" Taxes received from the levy for the employer's share of Social Security taxes and the employer's share of Medicare Only payments.  Section 21-110 and 21-110.1 of the School Security Enabling Act (Ill. Rev. Stat.  1991, ch. 108 ¹/₂, pars. 21-110 and 21-110.1) [40 ILCS 5/21-110 and 21-110.1].

1151

"Current Year Levy"

1152

"First Prior Year Levy"

1153

"Other Prior Years' Levies"

1160

"Area Vocational Construction Levy" Taxes received from the levy for area vocational construction purposes as authorized in Section 17-2.4 of the School Code.

1161

"Current Year Levy"

1162

"First Prior Year Levy"

1163

"Other Prior Years' Levies"

1170

"Summer School Levy" Taxes received from the levy for summer school purposes as authorized in Section 17-2 of the School Code.

1171

"Current Year Levy"

1172

"First Prior Year Levy"

1173

"Other Prior Years' Levies"

1190

"Other Tax Levies" Taxes received from other tax levies not provided for herein.

1191

"Current Year Levy"

1192

"First Prior Year Levy"

1193

"Other Prior Years' Levies"

1200

"Payments in Lieu of Taxes"

1210

"Mobile Home Privilege Tax"

1220

"Payments from Local Housing Authority"

1230

"Corporate Personal Property Replacement Tax" Amounts received from tax revenues that replace the revenue lost as the result of abolition of ad valorem personal property taxes pursuant to Article IX, Section 5(c) of the 1970 Constitution of the State of Illinois . Revenues must first be applied to the Bond and Interest Fund (for bonds sold before 1-1-79) and the Municipal Retirement/Social Security Fund to replace the lost tax revenues. Revenues may be deposited into any other funds (other than the Site and Construction and Capital Improvements Fund), after satisfying the two liens.

1290

"Other Payments in Lieu of Taxes"

1300

"Tuition" Assessment amounts received from:  pupils, their parents, and welfare agencies; other LEAs for education provided in the local education agency; and private sources (Others).  (Paying LEAs:  See function 4100 categories, object 800 for applicable expenditure account numbers.)

1310

"Regular Day School Tuition" Amounts received for pupils attending the regular day schools in the local education agency as authorized in Section 10-20.12a of the School Code (Ill. Rev. Stat. 1991, ch. 122, par. 10-20.12a) [105 ILCS 5/10-20.12a].

1311

"Regular Tuition From Pupils or Parents"

1312

"Regular Tuition From Other LEAs"

1313

"Regular Tuition From Other Sources"

1320

"Summer School Tuition" Amounts received for pupils attending summer school.

1321

"Summer School Tuition From Pupils or Parents"

1322

"Summer School Tuition From Other LEAs"

1323

"Summer School Tuition From Other Sources"

1330

"Vocational Educational Tuition" Amounts received for pupils attending vocational education programs.

1331

"Vocational Tuition From Pupils or Parents"

1332

"Vocational Tuition From Other LEAs"

1333

"Vocational Tuition From Other Sources"

1340

"Special Education Tuition" Amounts received for pupils attending special education programs.

1341

"Special Education Tuition From Pupils or Parents"

1342

"Special Education Tuition From Other LEAs"

1343

"Special Education Tuition From Other Sources"

1350

"Adult/Continuing Education Tuition" Amounts received for pupils attending adult/continuing education schools in the LEA.

1351

"Adult Tuition From Pupils or Parents"

1352

"Adult Tuition From Other LEAs"

1353

"Adult Tuition From Other Sources"

1400

"Transportation Fees" Amounts received from pupils, their parents, welfare agencies, private sources, and other LEAs for transporting pupils to and from school and school activities as authorized in Article 29 of the School Code. (Paying LEAs:  See function 4100 categories, object 300 category for applicable expenditure account numbers.)

1410

"Regular Day School Transportation Fees" Amounts received for transporting pupils to and from regular day school and school activities.

1411

"Regular Transportation Fees From Pupils or Parents"

1412

"Regular Transportation Fees From Other LEAs"

1413

"Regular Transportation Fees From Private Sources"

1415

"Regular Transportation Fees From Pupils/Cocurricular Activities"

1420

"Summer School Transportation Fees" Amounts received to transport pupils to and from summer school.

1421

"Summer School Transportation Fees From Pupils or Parents"

1422

"Summer School Transportation Fees From Other LEAs"

1423

"Summer School Transportation Fees From Other Sources"

1430

"Vocational Education Transportation Fees" Amounts received to transport pupils to and from Area Vocational classes.

1431

"Vocational Transportation Fees From Pupils or Parents"

1432

"Vocational Transportation Fees From Other LEAs"

1433

"Vocational Transportation Fees From Other Sources"

1440

"Special Education Transportation Fees" Amounts received to transport pupils to and from Special Education programs.

1441

"Special Education Transportation Fees From Pupils or Parents"

1442

"Special Education Transportation Fees From Other LEAs"

1443

"Special Education Transportation Fees From Other Sources"

1450

"Adult/Continuing Education Transportation Fees" Amounts received to transport pupils to and from Adult/Continuing Education programs.

1451

"Adult Transportation Fees From Pupils or Parents"

1452

"Adult Transportation Fees From Other LEAs"

1453

"Adult Transportation Fees From Other Sources"

1500

"Earnings on Investments" Revenue from holdings invested for earnings purposes.

1510

"Interest on Investments" Interest received on short-term or long-term investments in United States Treasury Bills, notes, bonds; savings accounts; time certificates of deposit; notes; mortgages; or other interest-bearing obligations.

1520

"Gain or Loss on Sale of Investments" Gains or losses realized from the sale of bonds. Gains represent the excess of the sales proceeds over cost or other basis as of the date of sale (cost less amortization of premium in the case of long-term bonds purchased at a premium over par value or cost plus amortization of discount on long-term bonds purchased at a discount under par value). Gains realized from sale of U. S. Treasury bills represent income and should be credited to account 1510 above. Losses represent the excess of the cost or other basis at date of sale (as described above) over the sales proceeds.

1600

"Food Services" Amounts received for dispensing food to pupils and adults.

1610

"Sales to Pupils" Amounts received from pupils for sale of food products and services. Better financial control, analysis and reporting for federal and state reimbursements can be obtained by maintaining separate accounts by type of sale. Use of this account is required for federal reimbursement purposes.

1611

"Sales to Pupils – Lunch

1612

"Sales to Pupils – Breakfast

1613

"Sales to Pupils – A la Carte"

1614

"Sales to Pupils – Other"

1620

"Sales to Adults" Amount received from adults for sale of food products and services. Regular meals or food products sold to staff can be segregated from special dinners and affairs for special purposes by maintaining separate accounts.

1690

"Other Food Service Revenue" Amounts received from local sources for other food service activities.

1700

"Pupil Activities" Amounts received from school sponsored activities.

1710

"Admissions" Amounts received from patrons of a school sponsored activity.

1711

"Athletic" Amounts received from school sponsored athletic events.

1719

"Other" Amounts received from admissions to all other school sponsored events except athletics.

1720

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

1730

"Book Store Sales" Amounts received from sales, other than textbook sales, resulting from the operation of a bookstore. Sales may be recorded in separate revenue accounts according to the type of product sold, if desired.

1790

"Other Pupil Activity Revenue" All other revenue from pupil activities not specified above.

1800

"Textbooks" Amounts received from the rental or sale of textbooks.

1810

"Textbook Rentals" Amounts received from the rental of textbooks as authorized in Section 10-22.25 of the School Code (Ill. Rev Stat. 1991, ch. 122, par. 10-22.25) [105 ILCS 5/10-22.25].

1811

"Regular Textbook Rentals"

1812

"Summer School Textbook Rentals"

1813

"Adult/Continuing Education Textbooks rentals"

1819

"Other Textbook Rentals"

1820

"Textbook Sales" Amounts received from the sales of textbooks as authorized in Section 28-8 of the School Code (Ill. Rev. Stat. 1991, ch. 122, par. 28-8) [105 ILCS 5/28-8].

1821

"Regular Textbook Sales"

1822

"Summer School Textbook Sales"

1823

"Adult/Continuing Education Textbook Sales"

1829

"Other Textbook Sales"

1890

"Other Textbook Revenues" Textbook revenues not provided for in the 1800 thru 1829 series of accounts.

1900

"Other Revenue From Local Sources" Other amounts received from local sources which are not classified above.

1910

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

1920

"Contributions and Donations From Private Sources" Amounts received from a philanthropic foundation, private individuals, or private organizations for which no repayment or special service to the contributor is expected.

1940

"Services Provided Other LEAs" Amounts received from services provided other LEAs other than for tuition and transportation services. Services could include data processing, purchasing, maintenance, accounting, cleaning, consulting, guidance, etc.  (Paying LEAs:  See function 4100 categories, object 300 and object 600 categories for applicable expenditure account numbers.)

1950

"Refund of Prior Years' Expenditures" Amounts received in refund of an expenditure charged to a prior fiscal year's budget.  A refund of an expenditure made in the same fiscal year's budget may be recorded in the appropriate expenditure account as a reduction of the expenditure.

1990

"Other" Amounts received from local sources not provided for elsewhere.

1991

"Payment From Other Districts" Special Education or Vocational Education Buildings.

1992

"Sale of Vocational Projects" Amounts representing gain from the sale of vocational projects.

1993

"Local Fees" Amounts assessed or received from local sources for district programs (example:  driver education fees).

1999

"Other" Amounts received from local sources that are not provided for otherwise in the 1000 through 1992 series of accounts.

2000

"Flow-through Revenue from One LEA to Another" LEA Payments one LEA makes to another LEA representing mini-grant projects and flow-through grants-in-aid to be used for specific grant-related purposes.  (Paying LEAs:  See function 4100 categories, object 700 categories for applicable expenditure account numbers.)  LEAs include any school districts; any joint agreements, such as special education centers or area vocational centers; vocational education regional delivery systems; and educational service centers.  The Educational Service Region (ESR) is not an LEA for the purposes of this definition; any revenue received from the ESR is a direct payment to the LEA.

2100

"Flow-through Revenue from State Sources" These state revenues can be further subdivided to account for individual grants.

2200

"Flow-through Revenue from Federal Sources" These federal revenues can be further subdivided to account for individual grants.

3000

Revenue From State Sources

3100

"Unrestricted Grants-In-Aid" Amounts received as grants by the LEA which can be used without restriction for any legal purpose desired by the LEA.

3110

"General State Aid" Amounts received from the state for the general apportionment (flat grant) and the equalization portions of General State Aid as authorized in Section 18-8 of  the School Code (Ill. Rev. Stat. 1991, ch. 122, par. 18-8) [105 ILCS 5/18-8].

3120

"Supplementary State Aid" Amounts received from the state including tax amnesty monies or Supplementary State Aid for new districts (formed by the consolidation of previously existing districts) as authorized in Sections 18-8(A)(5)(m), 18-8.2, and 18-8.3 of the School Code.

3200

"Restricted Grants-In-Aid" Amounts received as grants by the LEA which must be used for a categorical or specific purpose if payments were made on a grant basis.

3210

"Transportation Aid" Amounts received from the state for transportation aid.

3211