Illinois Administrative Code

Section 100.30 General Requirements a) Each school board shall use an appropriate set of journals and ledgers for the recording, summarization, and control of transactions and shall use the double-entry bookkeeping method and a fund accounting system. b) Each school board shall e…

Section 100.40 Types of Funds, Basis of Accounting, and Recognition of Transactions a) Each school board shall establish general, special revenue, capital project, debt service, permanent, enterprise, internal service, pension and employee benefit trust, investment trust, agency,…

Section 100.50 Intra-Fund and Inter-Fund Transactions a) Interest 1) Interest earned on taxes or bonds shall be treated in accordance with the applicable provisions of Sections 10-22.14, 10-22.44, 17-2.2a, 17-2.3, 17-2.11, and 20-5 of the Code, the Illinois Pension Code [40 ILCS …

Section 100.60 Capital Assets and Depreciation a) In order to account for capital assets properly, each school board shall adopt a capitalization threshold. b) For purposes of calculating per capita costs under Section 18-3 of the School Code [105 ILCS 5/18-3], the depreciation a…

Section 100.70 Revolving Funds The requirements of this Section shall apply to revolving funds and petty cash funds established by a school board pursuant to Section 10-20.19(2) of the School Code [105 ILCS 5/10-20.19(2)]. a) Each resolution shall establish the school board's pol…

Section 100.80 Student Activity Funds The requirements of this Section shall apply to student activity funds established by a school board pursuant to Section 10-20.19(3) of the Code. a) The board shall take the following actions with respect to each fund: 1) approve the fund's e…

Section 100.85 Fiduciary Funds The requirements of this Section apply to fiduciary funds established by GASB 84. a) Activities for fiduciary funds are defined under GASB 84 as follows: 1) The assets associated with the activity are controlled by the district. 2) The assets associ…

Section 100.90 Submission of Budgets and Deficit Reduction Plans Each school board, including the board of education of a district organized under Article 34 of the School Code [105 ILCS 5/Art. 34], shall annually submit its adopted budget to the State Superintendent of Education…

Section 100.TABLE D Expenditure Accounts 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. Cha…

Section 130.10 Definitions "Accounting Rules" − 23 Ill. Adm. Code 100 (Requirements for Accounting, Budgeting, Financial Reporting, and Auditing). "Average Daily Attendance" – The number of full-time equivalent days a pupil is in attendance in a program divided by the number of d…

Section 130.20 Applicability This Part applies to: a) any local education agency whose special educational facilities and services are attended by pupils with disabilities from another local education agency and that does not bill using the District Per Capita Tuition Charge and …

Section 130.30 Allowable Expenditures for Determining Per Capita Cost a) All local education agencies operating special educational facilities shall maintain evidence of their accountability for funds as prescribed in the accounting rules. b) Accounting dimensions used to record …

Section 130.40 Expenditures Not Allowed in the Per Capita Cost a) Food service expenditures may not be claimed for reimbursement under Section 14-7.02b or 14-7.03 of the School Code, unless they are directly related to instructional methodology or techniques, for example in homem…

Section 130.45 Calculation of Individual Cost a) The individual cost for a specific special education pupil is the per capita cost of the specific special education program in which the pupil is enrolled plus the result of multiplying: 1) the serving district's per capita tuition…

Section 130.50 Tuition Billing a) Each local education agency shall prepare tuition bills that shall include at least the following: 1) The name and Student Information System unique identification number of the pupil for whom the bill is prepared; 2) The name of the special educ…

Section 140.10 Purpose and Applicability Section 18-3 of the School Code [105 ILCS 5/18-3] provides for the reimbursement to school districts of the cost of the regular program provided to the students described in that Section during both the regular and summer terms. It also pr…

Section 140.20 Allowable Costs a) The reimbursement that is the subject of this Part shall be available only with respect to individual students who are: 1) enrolled full-time in a claiming district's general education program; and 2) served at a cost that exceeds 120 percent of …

Section 140.30 Requirements for Submission of Claims Each school district shall certify to the State Superintendent of Education, using a format specified by the State Superintendent, its report of claims for tuition payments no later than July 15. (Section 18-3 of the School Cod…

Section 140.40 Calculation of Reimbursement a) The cost per student in average daily attendance (ADA) in the regular off-site program provided to students pursuant to Section 18-3 of the School Code will be calculated by dividing the total cost of that program as reported under S…

Section 145.10 Definitions "Qualifying event" means one of the situations enumerated in Section 2-3.77 of the School Code [105 ILCS 5/2-3.77]. "Relocation" means the movement of students, equipment necessary for temporary relocation purposes, personnel, and records to a facility …

Section 145.20 General Requirements a) The school board of a district making initial application for a temporary relocation expense loan or grant shall adopt and submit to the State Board of Education along with its application: 1) a resolution levying the tax provided for by Sec…

Section 145.30 Allowable and Nonallowable Expenses a) Allowable temporary relocation expenses are the costs incurred by the board of education directly responsible for implementing the temporary relocation and may include, but are not limited to, the following. 1) Lease: Leases i…

Section 145.40 Documentation (Repealed) (Source: Repealed at 22 Ill. Reg. 19777, effective October 30, 1998)

Section 145.50 Accounting and Reporting Requirements a) When money appropriated for temporary relocation expenses or other funding as provided in Section 145.20(a)(2) is received by a school district, the money shall be deposited in a Capital Projects Fund established pursuant to…

Section 145.60 Determination of Loan and Grant Amounts a) The amount of each loan provided pursuant to this Part shall be based on allowable expenses identified in the district's application, the estimated insurance proceeds and other funds to be realized, and the yield from the …

Section 145.TABLE A Accounting Entries (Repealed) (Source: Repealed at 22 Ill. Reg. 19777, effective October 30, 1998)

Section 155.10 Purpose This Part sets forth the procedural requirements for receiving funds via electronic transfer from the State Board of Education through the Office of the Comptroller pursuant to Sections 2-3.2a and 2-3.116 of the School Code [105 ILCS 5/2-3.2a and 2-3.116]. …

Section 155.20 Participation a) Beginning July 1, 2002, each payment made under a program administered by the State Board of Education shall be disbursed by the Comptroller through the electronic transfer of funds. Entities required to receive funds electronically shall include b…

Section 155.30 Initiation of Electronic Fund Transfers a) To initiate electronic transfer of payments, the participant shall provide the following information to the State Superintendent of Education on an authorization form prescribed by the State Superintendent and approved by …

Section 155.40 Altering Electronic Fund Transfer Arrangements a) A participant wishing to designate a different account for the transfer of funds under this Part shall complete a new authorization form as called for in Section 155.30(a) of this Part and submit it to the State Sup…

Section 155.50 Terminating Electronic Fund Transfer Arrangements The State Superintendent of Education and the Comptroller shall have the right to terminate an arrangement for the electronic transfer of funds for repeated problems or other interruptions in the processing of elect…

Section 155.60 Responsibilities of the State Superintendent of Education a) The State Superintendent of Education shall follow the instructions given by a participant in an authorization form submitted pursuant to Section 155.30 or Section 155.40 of this Part. b) The State Superi…

Section 155.70 Responsibilities of the Comptroller a) The Comptroller will receive transmissions of information and instructions from the State Superintendent of Education permitting the electronic transfer of funds. b) In response to instructions received from the State Superint…

Section 200.10 Definitions "Comparable" means similar in quality and quantity, taking into consideration all relevant facts and circumstances. "Contact Sports" means those sports whose purpose or major activity involves bodily contact: e.g., basketball, boxing, football, ice hock…

Section 200.100 Effects of Other Requirements The obligation to comply with this Part is not obviated or alleviated by any policy or regulation of any club, organization, athletic league or other association which would limit the eligibility or participation of any student on the…

Section 200.20 State Policy It is the policy of the State of Illinois and the State Board of Education that no person shall be subjected to discrimination on the basis of sex in any program or activity supported by school district funds.

Section 200.30 Applicability These rules are applicable to all public school districts. Nothing contained herein shall be construed as relieving a school district of its duty to comply with Title IX of the Education Amendments of 1972 (20 U.S.C. 1681 et seq.) or its implementing …

Section 200.40 Administration a) All policies and practices of educational systems shall comply with Title IX of the Education Amendments of 1972 (20 U.S.C. 1681 et seq.), Article I, Section 18 of the Illinois Constitution, and Sections 10-22.5, 27-1 and 34-18(l) of The School Co…

Section 200.50 Treatment of Students a) No student shall, on the basis of sex, be denied equal access to programs, activities, services or benefits or be limited in the exercise of any right, privilege, advantage, or opportunity. b) A system shall apply the same system and progra…

Section 200.60 Educational Programs and Activities a) General Practices 1) All courses shall be open to students regardless of their sex, although students may be segregated by sex during class sessions or portions thereof which deal exclusively with human sexuality. 2) Students …

Section 200.70 Counseling Services a) Counseling services shall be provided without discrimination on the basis of sex. 1) Students shall not be assigned to a counselor on the basis of sex. 2) Students shall be counseled to take courses and pursue careers that are consistent with…

Section 200.80 Extracurricular Programs and Activities a) General Practices 1) Except as provided in subsection (b)(1)(A) of this Section, students of both sexes shall have equal access to all extracurricular programs and activities, including clubs, committees, service or honor …

Section 200.90 Compliance and Enforcement a) Compliance with this Part will be subject to evaluation during the recognition process for public schools established in 23 Ill. Adm. Code 1 (Public Schools Evaluation, Recognition and Supervision). b) When a grievance decided at the s…

Section 205.10 Definitions (Repealed) (Source: Repealed at 25 Ill. Reg. 2399, effective January 25, 2001)

Section 205.20 Purpose a) This Part establishes the procedure and criteria for approval of applications, submitted by eligible applicants to the State Board of Education, for grants to assist the applicants in establishing truants' alternative and optional education programs as a…

Section 205.30 Eligible Applicants a) Proposals for grant awards under Section 2-3.66 of the School Code may be submitted only by public school districts, regional offices of education, public university laboratory schools approved by the State Board of Education pursuant to Sect…

Section 205.35 Required Program Components Each program funded pursuant to Section 2-3.66 of the School Code shall include at least the following components. a) A comprehensive community-based program planning process that includes, but is not limited to, the participation of bus…

Section 205.40 Application Procedure and Content It is the intention of the State Board of Education to approve truants' alternative and optional education programs for a three-year period. Funding for the second and third years of operation (i.e., beginning the year following th…

Section 205.50 Proposal Review and Approval a) Proposals submitted for initial funding under this Part shall be evaluated in accordance with the following criteria and points: 1) There is sufficient need for the program/services, as evidence by the number or proportion of student…

Section 205.55 Proposal Review and Approval Criteria - Renewal Applications (Repealed) (Source: Repealed at 25 Ill. Reg. 2399, effective January 25, 2001)