School Business Services

Illinois Program Accounting Manual

(Manual is being Updated)

Webinar Training

This manual provides the basis for complete accounting of all district receipts and disbursements, systematic development of program budgeting, and the accumulations and dissemination of program-oriented costs. Due to ongoing changes in the program areas at both state and federal levels, there is a continuous need for changes in this manual. As these changes accumulate, we will continue updating and providing revisions at this web location.

Beginning July 1, 2009, The 23 Illinois Administrative Code (IAC), Part 100 is the Requirement for Accounting, Budgeting, Financial Reporting, and Auditing. These rules replace 23 (IAC), Part 110 Program Accounting Manual and 23 (IAC), Part 125 Student Activity Funds and Convenience Accounts.

Applicable Rules are at

The Joint Committee on Administrative Rules (JCAR) also has the administrative code portion of IPAM posted on their website. The above download should be viewed as a guide for coding your revenues and expenditures consistently. Also check the IPAM Updates page.