(23 Illinois Administrative Code - Parts
100, 110, 125)
Illinois Program Accounting For School
Districts & Joint
Agreements
New rules have been enacted that represent a comprehensive
updating of the Program Accounting Manual (Part 110), which
was last revised in 1994. While the new text addresses many
of the same issues as have always been included, the rules
have been streamlined to the extent possible.
The new material is being placed into a new Part 100 with
a new, more descriptive title. That new Part will eventually
replace both current Part 110 and current Part 125 beginning
with the 2008-2009 school year. However, those existing rules
will need to be retained through the 2007-2008 school year
to allow for planning time and software changes.
Applicable rules are posted on the agency’s web site
at www.isbe.net/rules; choose “Rules Currently in Effect”;
then, click on each title to review the complete text. The
following is a link to each rule.
Also posted below is a summary of the notable changes in
the new Part 100 that have been used in recent agency seminars
on the topic.
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