TITLE 23: EDUCATION AND CULTURAL RESOURCES SUBTITLE A: EDUCATION CHAPTER I: STATE BOARD OF EDUCATION SUBCHAPTER c: FINANCE PART 110 PROGRAM ACCOUNTING MANUAL The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. Section 110.10 Use of this Manual Section 110.20 Fund Accounting Section 110.25 Transfer of Interest to Other Funds Section 110.30 Balance Sheet Accounting Section 110.40 Revenue Accounting Section 110.50 Expenditure Accounting Section 110.60 Criteria for Cost Identification Section 110.70 Account Classification Summary Section 110.80 Transaction Codes Section 110.90 State Reporting Requirements Section 110.100 Budgeting Section 110.110 Audit Requirements Section 110.115 Regional Offices of Education Section 110.120 Supplies and Equipment Section 110.125 Revolving/Impact Fund Section 110.135 Petty Cash Fund Section 110.TABLE A Explanation of Funds Section 110.TABLE B Definitions of Balance Sheet Accounts Section 110.TABLE C Definitions of Revenue Classifications Section 110.TABLE D Definitions of Expenditure Dimensions

AUTHORITY: Implementing and authorized by Sections 2-3.17a, 2-3.27, 2-3.28 and 34-43.1 of the School Code [105 ILCS 5/2-3.17a, 2-3.27, 2-3.28, and 34-43.1].

SOURCE: Adopted at 10 Ill. Reg. 20508, effective December 2, 1986; amended at 13 Ill. Reg. 7610, effective May 4, 1989; amended at 14 Ill. Reg. 20608, effective December 14, 1990; amended at 18 Ill. Reg. 5178, effective March 22, 1994; amended at 18 Ill. Reg. 17443, effective November 28, 1994; amended at 31 Ill. Reg. 14959, effective October 19, 2007.