FISCAL MANAGEMENT MANUAL - Illinois Community College Board

Fiscal Management Manual ~ June 2009 Page 7
15-0000-00000-00 PUBLIC BUILDING COMMISSION OPERATIONS AND MAINTENANCE
FUND
The Public Building Commission Operations and Maintenance Fund is established, for districts
in cities having a population of at least 500,000, by the Public Building Commission Act and
utilizing public building commission financing. This fund should be used to record the cost of
maintaining and operating the property of a public building commission as specified in agreements
with the public building commission. Each agreement to operate and maintain property must be
accounted for separately using a group of self-balancing accounts within this fund. The Public
Building Commission Act was amended to exclude applicability to community colleges.
Therefore, no new financing may be obtained but existing financing will continue to be accounted
for in this fund.
2. Program and Subprogram Codes and Descriptions (Expenditure accounts only; all other zero
filled.)
00-0000-00000-00 ASSETS, LIABILITIES, FUND BALANCE, REVENUES,
EXPENDITURES, PROVISION FOR CONTINGENCY, AND INTERFUND
TRANSFERS
This program/subprogram code should be zero filled for all balance sheet, revenue, provision for
contingency, and interfund transfer accounts.
00-1000-00000-00 INSTRUCTION
Instruction consists of those activities dealing directly with the teaching of students. It includes
the activities of faculty in the baccalaureate-oriented/transfer, occupational-technical career,
general studies, and remedial and ABE/ASE programs (associate degree credit and certificate
credit). It includes expenditures for department chairpersons, administrators, and support staff for
whom instruction is an important role. It also includes all equipment, materials, supplies, and costs
that are necessary to support the instructional program.
Instructional salaries ordinarily will be allocated among the subprograms (instructional area)
according to teaching assignment. If this is not possible (or immaterial), instructional salaries
should be reported under the subprogram (instructional area) that best reflects the employee's
primary area of assignment.
00-1010-00000-00 1010. Baccalaureate-Oriented Transfer
00-1020-00000-00 1020. Business Occupational
00-1030-00000-00 1030. Technical Occupational
00-1040-00000-00 1040. Health Occupational
00-1050-00000-00 1050. Remedial Studies