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State of Illinois - Governor Blagojevich 

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School Business & Support Services

 

Section 2-3.27 of the School Code charges the State Board of Education with the formulation and approval of forms, procedures, and regulations for accounting and budgeting of elementary and secondary local education agencies (LEA) in the State of Illinois.  The Illinois Program Accounting Manual (Manual is being updated) for Local Education Agencies has been designed in keeping with this requirement.

The latest edition of the IPAM is from 1996 and is available for download.  Since that time, there have been numerous additions and changes in the state and federal series of revenue account numbers.  The following update provides the most current revenue account numbers.  Please note that not all revenue accounts may be listed on the School District/Joint Agreement Budget Form (ISBE 50-36, ISBE 50-39) or the School District/Joint Agreement Annual Financial Report (ISBE 50-35).  If your district receives revenue from a state or federal source that is not identified on these forms, the revenue should be recorded per the accounts to the right:
. Restricted Unrestricted
Other Revenue From State Sources
3999
3099
Other Revenue from Federal Sources
4999
4099
Other Sources (loan programs)
7900

The programs below that appear shaded reflect names and codes which will remain reserved for three years after funding has ended.

PROGRAM NAME
SOURCE OF FUNDS CODE  
IPAM/FRIS REVENUE CODE
FY 04 BUDGET/AFR REVENUE CODE
Teachers Institutes, Workshops and Meetings
1993
1993
3099
General State Aid - Sec. 18-8
3001
3001
3001
General State Aid Hold Harmless/Supplemental
3002
3002
3002
Reorganization Incentive - Deficit Fund Bal.
3005
3005
3005
Reorganization Incentive - Attendance
3010
3010
3005
Reorganization Incentive - Salary Difference
3015
3015
3005
Reorganization Incentive - Certified Salary
3020
3020
3005
Reorganization Incentive - Reorg Feasibility Study
3021
3021
3099
Other Unrestricted Grants in Aid from State Sources
3099
3099
3099
Special Ed. - Private Facility Tuition
3100
3100
3100
Special Ed. - Extraordinary
3105
3105
3105
Special Ed. - Personnel
3110
3110
3110
Special Ed. - Orphanage - Group - reserved
3115
3115
.
Special Ed. - Orphanage - Individual
3120
3120
3120
Special Ed. - Orphanage - Summer Group - reserved
3125
3125
.
Special Ed. - Orphanage - Summer Individual
3130
3130
3130
Special Ed. - Summer School
3145
3145
3145
Philip J. Rock Center and School
3155
3155
3199
Educational Materials Center
3156
3156
3199
Special Education Other
3199
3199
3199
Voc. Ed. - Tech. Prep.
3200
3200
3200
Voc. Ed. - E.S.L.P.
3205
3205
3299
Voc. Ed. - Coordination Grants
3210
3210
3210
Voc. Ed. - Formula
3215
3215
3215
Voc. Ed. - Jobs for IL Graduates
3217
3217
3217
Voc. Ed. - Jobs for IL Graduates - Coord.
3218
3218
3299
Voc. Ed. - Secondary Program Improvement
3220
3220
3220
Voc. Ed. - W.E.C.E.P.
3225
3225
3225
Voc. Ed. - Agriculture Education
3235
3235
3299
Voc. Ed. - Ag. Ed. FCAE 
3236
3236
3299
Voc. Ed. - Instructor Practicum - reserved
3240
3240
3240
Voc. Ed. - Postsecondary Program Impr. - reserved
3245
3245
3245
Voc. Ed. - Illinois Partnership Academy - reserved
3260
3260
3260
Voc. Ed. - Work-based Learning Program
3265
3265
3299
Voc. Ed. - Student Organization
3270
3270
3299
Voc. Ed. - Elem. Career Dev. Program
3275
3275
3275
Voc. Ed. - Career Awareness and Development
3276
3276
3299
Voc. Ed. - Career Aware. and Develop. Program
3277
3277
3299
Voc. Ed. Other
3299
3299
3299
Bilingual Ed. - Downstate - T.P.I.
3305
3305
3305
Bilingual Ed. - Downstate - T.B.E.
3310
3310
3310
Gifted Education
3350
3350
3350
State Free Lunch & Breakfast
3360
3360
3360
School Breakfast Incentive
3365
3365
3365
Driver Education
3370
3370
3370
Adult Ed. - State 3-1 - reserved
3400
3400
.
Adult Ed. - Performance - reserved
3401
3401
.
Adult Ed. - Public Assistance - reserved
3410
3410
.
Adult Education from Community College Board
3410
3410
3410
Adult Education Other
3499
3499
3499
Transportation - Regular
3500
3500
3500
Transportation - Vocational
3505
3505
3500
Transportation - Special Education
3510
3510
3510
ROE School Bus Driver Training
3520
3520
3599
Transportation Other
3599
3599
3599
Learning Improvement and Quality Assurance (QAIP) Learning Improvement Change Grants
3610
3610
3610
ROE/ISC Internal Review Grant
3611
3611
3999
Certificate Renewal Admin. Pay (LPDC) - reserved
3620
3620
.
Professional Development Block Grant - reserved
3640
3640
.
Illinois Teacher of the Year - reserved
3650
3650
.
National Board Certification*
3651
3651
3999
Administrators Academy 
3655
3655
3999
Scientific Literacy
3660
3660
3660
School Breakfst Incentive*
3665
3665
3665
State Substance Abuse & Violence Prevention*
3665
3665
3665
Tobacco Prevention Education# - reserved
3666
3666
.
State Urban Education Partnership - reserved
3670
3670
.
Hispanic Student Dropout Program - reserved
3690
3690
.
Truants Alternative/Optional Ed.
3695
3695
3695
Regional Safe Schools
3696
3696
3696
Alternative Learning Opportunities
3697
3697
3999
Early Childhood Block Grant
3705
3705
3705
Reading Improvement Block Grant
3715
3715
3715
Statewide Reading Leadership Reading Improvement Block Grant Reading Recovery
3720
3720
3720
K-6 Comprehensive Arts
3725
3725
3725
ROE/ISC Operations
3730
3730
3730
Report Cards
3735
3735
3735
Supervisory Expense
3745
3745
3745
Chicago Teachers Academy for Math/Science
3765
3765
3999
Chicago - General Education Block Grant 
3766
3766
3766
Chicago - Educational Services Block Grant
3767
3767
3767
ADA Safety and Educational Block Grant School Safety & Educational Improvement Block Grant
3775
3775
3775
Technology - Learning Technology Centers
3780
3780
3780
Technology - Training Support and Special Projects - reserved
3781
3781
.
Technology - Museums - reserved
3790
3790
.
Technology - Museums In the Classroom - reserved
3791
3791
.
Technology - Closing the Gap
3792
3792
3792
Technology - Integration Program - reserved
3794
3794
.
ROE/ISC Technology
3795
3795
3795
State Library Grant
3800
3800
3800
Illinois Arts Council Grants
3801
3801
3801
Illinois Scholars Program
3803
3803
3803
Illinois Occupational Info. Coordinating Comm.
3806
3806
3806
Project Success
3807
3807
3807
IDOT SAFETY
3808
3808
3808
IDOT ALCOHOL AWARENESS
3809
3809
3809
State Charter Schools  Grant
3815
3815
3815
State Charter Schools  Grant/Transition Impact Aid
3815
3815
3099
Parent Involvement Campaign - reserved
3820
3820
.
Summer Bridges
3825
3825
3825
Academic Early Warning List (System of  Support) - reserved
3830
3830
.
Classroom Teacher -Class size reduction
3835
3835
3999
Infrastructure Improvement - reserved
3920
3920
3920
School Infrastructure and Maintenance - reserved
3925
3925
3925
Orphanage Tuition - 18-3
3950
3950
3099
Tax Equivalent Grants
3955
3955
3099
Special Appropriations
3999
3999
3999
Federal Impact Aid - reserved
4001
4001
4001
Other Unrestricted Grants in Aid from Fed. Sources
4009
4009
4009
Emergency School Assistance Act
4025
4025
4025
ESEA Title VII Bilingual
4030
4030
4030
ESEA Title VI Excellence in Education
4035
4035
4035
Community Action Program O. E. O.
4040
4040
4040
Head Start - reserved
4045
4045
.
Construction (Impact Aid) - reserved
4050
4050
.
E.P.A. Grant Proceeds (Life/Safety Purposes Only)
4055
4055
4055
Magnet - reserved
4060
4060
.
Other Restricted Grants in Aid Received Directly from the Fed. Govt.
4099
4099
4099
Title V - Formula (old Title VI) Title VI Innovation and Flexibility Formula
4100
4100
4100
Title V - LEA Projects* (old Title VI)
4105
4105
4105
Title V - Rural Education Initiative
4107
4107
4107
Title V Class Size Reduction - reserved
4110
4110
.
Title V State Assessments - reserved
4120
4120
.
Title V Other - reserved
4199
4199
.
Breakfast Start-Up - reserved
4200
4200
4299
National School Lunch Program
4210
4210
4210
Special Milk Program
4215
4215
4215
School Breakfast Program
4220
4220
4220
Summer Food Service Admin/ Program
4225
4225
4225
Child Care Commodity/SFS 13-Adult Day Care  Adult Day Food Care
4226
4226
4226
SEA Nutrition Loan
4227
4227
4227
Child Nutrition Commodity/Salvage
4250
4250
4299
SL Cash in Lieu - reserved
4255
4255
.
Team Nutrition Training Grant - reserved
4260
4260
.
Summer Food Start-Up
4265
4265
4299
Summer Food Expansion
4266
4266
4299
Food Service Other
4299
4299
4299
Title I - Low Income
4300
4300
4300
Title I - Low Income - Neglected -Private
4305
4305
4305
Title I - Low Income - Delinquent -Private
4306
4306
4306
Title I - Juvenile Corrections
4315
4315
4315
Title I - Adult Corrections - reserved
4320
4320
.
Title I - Capital Expense
4325
4325
4325
Title 1 - School Improvement
4331
4331
4331
Title 1 - Comprehensive School Reform
4332
4332
4332
Title 1 - Accountability
4333
4333
4333
Title 1 - Reading First (formerly Reading Excellence Act Title II)
4334
4334
4334
Even Start
4335
4335
4335
Even Start Partnership Statewide Literacy Initative*
4336
4336
4336
Title I - Migrant Education
4340
4340
4340
Title I - Migrant Incentive Grant
4341
4341
4341
Title I Other
4399
4399
4399
Title IV - Safe and Drug Free Schools Formula
4400
4400
4400
Title IV - Safe and Drug Free/Violence Prevention - reserved
4406
4406
.
Principles of Effectiveness Demonstration Grants
4415
4415
4499
Title IV - Safe and Drug Free - State Level Programs
4415
4415
4499
Title IV - Community Service
4420
4420
4420
Title IV - Learning Centers
4421
4421
4421
Title IV Safe and Drug Free Schools Other
4499
4499
4499
JTPA - reserved
4505
4505
.
Fed. - Sp. Ed. - Pre-School Flow Through
4600
4600
4600
Fed. - Sp. Ed. - Pre-School Discretionary
4605
4605
4605
Fed. - Sp. Ed. - I.D.E.A. - Flow Through (& State Low Incidence)
4620
4620
4620
Fed. - Sp. Ed. - I.D.E.A. - Room & Board
4625
4625
4625
Fed. - Sp. Ed. - I.D.E.A. - Discretionary
4630
4630
4630
Fed. - Sp. Ed. - I.D.E.A. - Part D*
4631
4631
4699
Fed. - Sp. Ed. -  Deaf/Blind Centers
4635
4635
4699
Fed. - Sp. Ed. Other
4699
4699
4699
V. E. - Perkins - Title IIA - State Leadership
4720
4720
4720
V. E. - Perkins - Title IIB - Corrections Ed.
4740