FISCAL MANAGEMENT MANUAL - Illinois Community College Board
FISCAL MANAGEMENT MANUAL - Illinois Community College Board
FISCAL MANAGEMENT MANUAL - Illinois Community College Board
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Fiscal Management Manual ~ June 2009 Page 25<br />
The following account descriptions are recommended additional accounting detail only. These will not be valid account<br />
codes in the ICCB UFRS While these are not required for state-level reporting, they are provided as a convenience for<br />
the districts who maintain this level of information in their accounting system.<br />
00-0000-48010-00 48010 Nongovernmental Gifts or Grants<br />
00-0000-48020-00 48020 Bequests<br />
00-0000-48030-00 48030 Income from Funds Held in Trust by Others<br />
00-0000-48090-00 48090 Other<br />
00-0000-49000-00 OTHER REVENUES<br />
Revenues which do not fit into specific revenue source categories.<br />
The following account descriptions are recommended additional accounting detail only. These will not be valid account<br />
codes in the ICCB UFRS While these are not required for state-level reporting, they are provided as a convenience for<br />
the districts who maintain this level of information in their accounting system.<br />
00-0000-49010-00 49010 Fines<br />
00-0000-49010-01 49010.01 Parking Fines<br />
00-0000-49010-02 49010.02 Other Fines<br />
00-0000-49020-00 49020. Commissions<br />
00-0000-49030-00 49030. Sale of Surplus Property<br />
00-0000-49090-00 49090. Miscellaneous Revenue<br />
00-0000-50000-00 EXPENDITURES<br />
00-0000-51000-00 SALARIES<br />
Salaries and wages paid to an employee, before any deductions, for personal services rendered to<br />
the community college district. Salaries should be charged to the program area that most<br />
accurately reflects the employee's area of responsibility. In the case of instructional salaries,<br />
where an employee's responsibilities may be split among several instructional areas, the wages<br />
should be reported in the category that best reflects the employee's primary area of responsibility.<br />
00-0000-51010-00 51010. Administrative staff are line officers of the college who manage,<br />
conduct, and administer programs, staff, and operations of the board<br />
of trustees. Administrators shall be defined by the local board of<br />
trustees. Examples include the president, deans, directors, managers,<br />
and the stipend and released time of the divisional chairpersons.<br />
00-0000-51010-01 51010.01 Administrative staff - full-time<br />
00-0000-51010-02 51010.02 Administrative staff - part-time<br />
00-0000-51010-03 51010.03 Administrative staff - temporary
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