Illinois Accounting Procedures

State:
Multi-State
Control #:
US-OG-692
Format:
Word; 
Rich Text
Instant download

Description

This is a form for accounting procedures to be used under the terms of an Operating Agreement.

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FAQ

In its most simple definition, a school budget describes a district's plan for the upcoming year as related to anticipated revenues and expenditures.

Illinois's current budget Illinois enacted its FY 2023 budget in April 2022. The enacted budget included $182.7 billion in total spending and $44.8 billion in general fund spending.

About K - 12 Education Spending General State Aid and other major state educational grant programs are paid through the General Revenue Fund, the Education Assistance Fund, the Common School Fund, and the Fund for the Advancement of Education (four of the seven General Funds in the state treasury).

The General Assembly's enacted FY2024 budget includes $50.4 billion in total expenditures. This spending level is $695 million, or 1.4%, less than the year-end FY2023 estimate. The State's total Agency spending in FY2024 is $38.5 billion. This represents an increase of $1.2 billion or 3.2% from $37.3 billion in FY2023.

Prominent Accounting Policies Accounting conventions followed. Valuation of fixed assets. Depreciation and inventory policies. Valuation of investments. Translation of foreign currency items. Costs incurred for research and development. Historical or current cost accounting. Treatment of leases.

In May, state lawmakers passed a $50.6 billion state budget that allocated $10.3 billion to education. That included a $350 million increase to be distributed to K-12 school districts through evidence-based funding.

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Illinois Accounting Procedures