§100.TABLE E. "Sources and Uses" Accounts; Miscellaneous

Label

Account Number

Description

 

SOURCES OF FUNDS

7000

 

Transfers from Various Funds	7100
Abolishment or Abatement of Working Cash Fund	7110	The transfer to the Educational Fund when the Working Cash Fund is abolished or abated.  [105 ILCS 5/20-8, 20-9]
Permanent Transfer of Working Cash Fund Interest	7120	The permanent transfer of interest from the Working Cash Fund. [105 ILCS 5/20-5]
Permanent Transfer Among Funds	7130	The permanent transfer among funds.  [105 ILCS 5/17-2A]
Permanent Transfer of Interest	7140	The permanent transfer of interest.  [105 ILCS 5/10-22.44]
Transfer from Capital Projects to O & M Fund	7150	The transfer of bond proceeds remaining in the Debt Service Fund to the Operations and Maintenance Fund.  [105 ILCS 5/10-22.14]
Transfer of Excess FP & S Tax & Interest Proceeds	7160	The transfer of tax proceeds remaining in the Fire Prevention and Safety Fund. [105 ILCS 5/17-2.11]
Transfer of Excess FP & S Bond & Interest Proceeds	7170	The transfer of bond proceeds remaining in the Fire Prevention and Safety Fund. [105 ILCS 5/17-2.11]

 

Proceeds from the Sale of Bonds	7200
Principal on Bonds Sold	7210	Amounts received from the sale of bonds representing principal.
Premiums on Bonds Sold	7220	Amounts received from the sale of bonds representing a premium.
Accrued Interest on Bonds Sold	7230	Amounts received from the sale of bonds representing accrued interest.

 

Sale or Compensation for Loss of Fixed Assets	7300
Sale of Equipment	7310	Amounts received for the sale of equipment or other personal property (but not land or buildings).
Sale of Buildings or Grounds	7320	Amounts received for the sale of land or buildings.
Compensation for Loss of Fixed Assets	7330	Amounts received as compensation for the loss of capital assets.

 

Transfers from Other Funds to Pay Principal on Capital Leases	7400
Taxes Pledged to Pay Principal on Capital Leases	7410	Amounts received from transfers of taxes pledged to pay principal on capital leases.
Grants & Reimbursements Pledged to Pay Principal on Capital Leases	7420	Amounts received from transfers of grants and reimbursements pledged to pay principal on capital leases.
Other Revenues Pledged to Pay Principal on Capital Leases	7430	Amounts received from other revenues pledged to pay principal on capital leases.
Fund Balance Transfers Pledged to Repay Debt	7440	Amounts received from transfers of other fund balances pledged to pay principal on capital leases.

 

Transfers from Other Funds to Pay Interest on Capital Leases	7500
Taxes Pledged to Pay Interest on Capital Leases	7510	Amounts received from taxes pledged to pay interest on capital leases.
Grants & Reimbursements Pledged to Pay Interest on Capital Leases	7520	Amounts received from grants and reimbursements pledged to pay interest on capital leases.
Other Revenues Pledged to Pay Interest on Capital Leases	7530	Amounts received from transfers from other revenues pledged to pay interest on capital leases.
Fund Balance Transfers Pledged to Pay Interest on Capital Leases	7540	Amounts received from fund balance transfers pledged to pay interest on capital leases.

 

Transfers from Other Funds to Pay Principal on Revenue Bonds	7600
Taxes Pledged to Pay Principal on Revenue Bonds	7610	Taxes pledged to pay principal on revenue bonds.
Grants & Reimbursements Pledged to Pay Principal on Revenue Bonds	7620	Grants and reimbursements pledged to pay principal on revenue bonds.
Other Revenues Pledged to Pay Principal on Revenue Bonds	7630	Other revenues pledged to pay principal on revenue bonds.
Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds	7640	Fund balance transfers pledged to pay principal on revenue bonds.

 

Transfers from Other Funds to Pay Interest on Revenue Bonds	7700
Taxes Pledged to Pay Interest on Revenue Bonds	7710	Taxes pledged to pay interest on revenue bonds.
Grants & Reimbursements Pledged to Pay Interest on Revenue Bonds	7720	Grants and reimbursements pledged to pay interest on revenue bonds.
Other Revenues Pledged to Pay Interest on Revenue Bonds	7730	Other revenues pledged to pay interest on revenue bonds.
Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds	7740	Fund balance transfers pledged to pay interest on revenue bonds.

 

Transfers from Other Funds for Capital Projects	7800
Taxes Transferred to Pay for Capital Projects	7810	Taxes transferred to pay for capital projects.
Grants & Reimbursements Transferred for Capital Projects	7820	Grants and reimbursements pledged to pay for capital projects.
Other Revenues Transferred for Capital Projects	7830	Other revenues pledged to pay for capital projects.
Fund Balance Transfers for Capital Projects	7840	Fund balance transfers pledged to pay for capital projects.

 

ISBE Loan Proceeds	7900
Charter School Revolving Loan	7903	Charter School  Revolving Loan Program.
Technology Loan Program	7910	Technology Loan Program.
Transportation Start-up Loan	7920	Transportation Start-up Loan.
Temporary Emergency Relocation Loan	7930	Temporary Emergency Relocation Loan.
Emergency Financial Assistance Loan	7940	Emergency Financial Assistance Loan from ISBE or the Illinois Finance Authority.
Other ISBE Loan	7950	Other loan from ISBE.
Other Sources of Funds Not Classified Elsewhere	7990	Describe and itemize.

 

USES OF FUNDS

8000

 

Transfers to Various Funds	8100	Permanent transfers made from one fund to another fund, as authorized in the School Code and approved by the school board.  These transfers are made with no expectation of repayment.
Abolishment or Abatement of Working Cash Fund	8110	The transfer to the Educational Fund when the Working Cash Fund is abolished or abated.  [105 ILCS 5/20-8, 20-9]
Permanent Transfer of Working Cash Fund Interest	8120	The permanent transfer of interest to the Educational, the Operations and Maintenance, and the Transportation Funds from the Working Cash Fund.  [105 ILCS 5/20-5]
Permanent Transfer Among Funds	8130	The permanent transfer to the Operations and Maintenance Fund of monies in restricted amounts by districts meeting certain conditions. [105 ILCS 5/17-2A]
Permanent Transfer of Interest	8140	Permanent transfer of interest.  [105 ILCS 5/10-22.44]
Transfer from Capital Projects to O & M Fund	8150	The transfer of bond proceeds remaining in the Capital Projects Fund to the Operations and Maintenance Fund after the purposes for which the bonds have been issued have been accomplished and paid in full.  [105 ILCS 5/10-22.14]
Transfer of Excess FP & S Tax & Interest Proceeds	8160	The transfer of tax proceeds remaining in the Fire Prevention and Safety Fund to the Operations and Maintenance Fund after the purposes for which the taxes were levied have been accomplished and paid in full.  [105 ILCS 5/17-2.11]
Transfer of Excess FP & S Bond & Interest Proceeds	8170	The transfer of bond proceeds remaining in the Fire Prevention and Safety Fund to the Debt Service Fund after the purposes for which the bonds were levied have been accomplished and paid in full.  [105 ILCS 5/10-22.14]

 

Transfers to Debt Service Fund to Pay Principal on Capital Leases	8400	Permanent transfers made to the Debt Service Fund to make principal payments on capital leases.
Taxes Pledged to Pay Principal on Capital Leases	8410	Permanent transfer of tax receipts to the Debt Service Fund to make principal payments on capital leases.
Grants & Reimbursements Pledged to Pay Principal on Capital Leases	8420	Permanent transfer of grants or reimbursements to the Debt Service Fund to make principal payments on capital leases.
Other Revenues Pledged to Pay Principal on Capital Leases	8430	Permanent transfer of other revenues to the Debt Service Fund to make principal payments on capital leases.
Fund Balance Transfers Pledged to Pay Principal on Capital Leases	8440	Permanent transfer of fund balances to the Debt Service Fund to make principal payments on capital leases.

 

Transfers to Debt Service Fund to Pay Interest on Capital Leases	8500	Permanent transfers made to the Debt Service Fund to make interest payments on capital leases.
Taxes Pledged to Pay Interest on Capital Leases	8510	Permanent transfer of tax receipts to the Debt Service Fund to make interest payments on capital leases.
Grants & Reimbursements Pledged to Pay Interest on Capital Leases	8520	Permanent transfer of grants or reimbursements to the Debt Service Fund to make interest payments on capital leases.
Other Revenues Pledged to Pay Interest on Capital Leases	8530	Permanent transfer of other revenues to the Debt Service Fund to make interest payments on capital leases.
Fund Balance Transfers Pledged to Pay Interest on Capital Leases	8540	Permanent transfer of fund balances to the Debt Service Fund to make interest payments on capital leases.

 

Transfers to Debt Service Fund to Pay Principal on Revenue Bonds	8600	Permanent transfers made to the Debt Service Fund to make principal payments on revenue bonds.
Taxes Pledged to Pay Principal on Revenue Bonds	8610	Permanent transfer of tax receipts to the Debt Service Fund to make principal payments on revenue bonds.
Grants & Reimbursements Pledged to Pay Principal on Revenue Bonds	8620	Permanent transfer of grants or reimbursements to the Debt Service Fund to make principal payments on revenue bonds.
Other Revenues Pledged to Pay Principal on Revenue Bonds	8630	Permanent transfer of other revenues to the Debt Service Fund to make principal payments on revenue bonds.
Fund Balance Transfers Pledged to Pay Principal on Revenue Bonds	8640	Permanent transfer of fund balances to the Debt Service Fund to make principal payments on revenue bonds.

 

Transfers to Debt Service Fund to Pay Interest on Revenue Bonds	8700	Permanent transfers made to the Debt Service Fund to make interest payments on revenue bonds.
Taxes Pledged to Pay Interest on Revenue Bonds	8710	Permanent transfer of tax receipts to the Debt Service Fund to make interest payments on revenue bonds.
Grants & Reimbursements Pledged to Pay Interest on Revenue Bonds	8720	Permanent transfer of grants or reimbursements to the Debt Service Fund to make interest payments on revenue bonds.
Other Revenues Pledged to Pay Interest on Revenue Bonds	8730	Permanent transfer of other revenues to the Debt Service Fund to make interest payments on revenue bonds.
Fund Balance Transfers Pledged to Pay Interest on Revenue Bonds	8740	Permanent transfer of fund balances to the Debt Service Fund to make interest payments on revenue bonds.

 

Transfers to Capital Projects Fund for Capital Projects	8800	Permanent transfers made to the Capital Projects Fund to pay for capital projects.
Taxes Transferred to Pay for Capital Projects	8810	Permanent transfer of tax receipts to the Capital Projects Fund to pay for capital projects.
Grants & Reimbursements Pledged to Pay for Capital Projects	8820	Permanent transfer of grants or reimbursements to the Capital Projects Fund to pay for capital projects.
Other Revenues Pledged to Pay for Capital Projects	8830	Permanent transfer of other revenue to the Capital Projects Fund to pay for capital projects.
Fund Balance Transfers Pledged to Pay for Capital Projects	8840	Permanent transfer of fund balances to the Capital Projects Fund to pay for capital projects.

 

Transfers to Debt Service Fund to Pay Principal on ISBE Loans	8910	Permanent transfers made to the Debt Service Fund to pay ISBE for various loans.
Technology Loan Program	8911	Permanent transfers made to the Debt Service Fund to pay ISBE for technology loans.
Transportation Start-up Loan	8912	Permanent transfers made to the Debt Service Fund to pay ISBE for transportation start-up loans.
Temporary Emergency Relocation Loan	8913	Permanent transfers made to the Debt Service Fund to pay ISBE for emergency relocation loans.
Emergency Financial Assistance Loan	8914	Permanent transfers made to the Debt Service Fund to pay ISBE for emergency financial assistance loans.
Other ISBE Loan	8915	Permanent transfers made to the Debt Service Fund to pay ISBE for other ISBE loans.
Other Uses of Funds Not Classified Elsewhere	8990	Other miscellaneous financing uses that cannot be classified elsewhere in the 8000 series of accounts.  Describe and itemize.

 

OTHER ECONOMIC RESOURCES	9000
QZAB Tax Credits	9100
E-rate Transactions	9200
Donated Food Commodities	9300
State Textbook Loan Program	9400
Other Miscellaneous Accounts	9900

 

(Source:  Amended at 32 Ill. Reg. 16439, effective September 24, 2008)