Illinois School Board of Education
General Ledger Numbers
Proviso Township High Schools
Illinois School Code
General Ledger Numbers Workshop
What are the components of an
Expense General Ledger Number?
The account number is segmented into five
separate fields requiring five entries every time
the account number is entered. Each field must
have a number even if it is zero.
15 digits that, once understood, really do make
the budget process easy!
10-1130-0000-01-000
FUND NUMBER
10-0000-0000-00-000
FUND NAMES









10 - Education Fund
20 - Operations & Maintenance Fund
30 - Bond & Interest Fund
40 - Transportation Fund
50 - Municipal Retirement/Social Security Fund
60 - Site & Construction Fund
70 - Working Cash Fund
80 - Rent Fund
90 - Life Safety Fund
EXPLANATION OF FUNDS
10 - EDUCATON FUND - The greatest variety and
the largest volume of transactions are recorded in
this fund. Expenditures that must be charged to
this fund include the direct costs of instructional,
health and attendance services, lunch programs and
all costs of administration and related insurance
costs.
20 - OPERATIONS & MAINTENANCE FUND - Costs
of maintaining, improving and repairing buildings
and property are charged to this fund.
EXPLANATION OF FUNDS
30 - BOND & INTEREST FUND - In general, bonds
are issued to finance the construction of buildings
but may be issued for other purposes. Taxes are
levied to provide cash to retire these bonds and to
pay the interest on them.
40 - TRANSPORTATION FUND – Costs of transporting
students, for any purpose, including the purchase of
vehicles and insurance on buses are paid from this
fund.
EXPLANATION OF FUNDS
50 - MUNICIPAL RETIREMENT/SOCIAL SECURITY FUND –
This fund provides for the District’s share of retirement
benefits for covered employees and for the District’s share
of Social Security and Medicare Only payments for
employees.
60 - SITE & CONSTRUCTION FUND – Expenditures that may
be charged to this fund include the purchase of land sites,
actual construction costs, and other site costs such as
landscaping, parking lots, sidewalks, and utility connections.
EXPLANATION OF FUNDS
70 - WORKING CASH FUND – This fund is created
when a separate tax is levied, or if bonds are sold, for
it’s purpose. It’s purpose is to make cash available to
be loaned to the Education Fund, the Operations &
Maintenance Fund or the Transportation Fund in
order that Tax Anticipation Warrants in these funds
will be reduced or eliminated.
90 - LIFE SAFETY FUND – This fund is used for
construction expenses related to student safety.
FUNCTION NUMBER
10-0000-0000-00-000
FUNCTION designates the action or purpose
for which this account number exists.
Examples Of Functions Are:
1130
1200
1400
2310
2410
2520
-
High School
Special Education
Vocational Programs
Board of Education
Principal
Fiscal Services
OBJECT NUMBER
10-0000-0000-00-000
OBJECT indicates the service
that is obtained by this expenditure.






1xxx
2xxx
3xxx
4xxx
5xxx
6xxx
Salaries
Benefits
Purchased Services
Supplies and Materials
Capital Outlay
Other
LOCATION NUMBER
10-0000-0000-00-000
LOCATIONS
01 – District
02 – Proviso East
03 – Proviso West
04 – PMSA
PROGRAM NUMBER
10-0000-0000-00-000
PROGRAM EXAMPLES







011
030
036
106
227
380
391
Principal
Art
Athletic
English
Math
Science
Social Studies
What are the components of an
Revenue General Ledger Number?
Transactions to be recorded in the
revenue ledger are those that
represent the receipt of cash
without creating a liability or
without canceling an asset.
School System Revenues . . .
are derived from the following sources:
1000 Local sources
2000 Flow through from one LEA (Local Education
Agency) to another LEA
3000 Revenue from state sources
4000 Revenue from federal sources
7000 Permanent transfers and other (i.e. sale of
bonds)
YOUR Budget’s Identification
Numbers
The Location and Program Numbers
are your budget’s personal ID numbers.
Once understood,
they really do make
the budget process easy!