School Business Services

Rules Changes

(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; choose "Rules Currently in Effect"; then, click on each title to review the complete text.

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.