FISCAL MANAGEMENT MANUAL - Illinois Community College Board

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Fiscal Management Manual ~ June 2009 Page 33 00-0000-57060-00 57060. Telecommunications Line charges associated with providing telecommunication courses/distance learning. 00-0000-57070-00 57070. Refuse Disposal 00-0000-57090-00 57090. Other Utilities 00-0000-58000-00 CAPITAL OUTLAY Capital outlay includes all expenses associated with site acquisition or improvement, the expenditures for construction of new facilities, and costs for major repairs or renovations to existing facilities. Also included are expenditures for fixed and moveable equipment. Capital outlay for all funds except proprietary funds should be recorded as an expenditure of the appropriate fund and as an asset of the General Fixed Assets Account Group. The entry to the General Fixed Assets Account Group may be made annually. Also included are expenditures for fixed and moveable equipment. 00-0000-58010-00 58010. Site Acquisition Capital outlay for sites, including appraisals, cost of the site, related legal expenses, relocating of present occupants, demolition costs, surveys, etc. 00-0000-58020-00 58020. Site Improvements Capital outlay for site improvements and all incidental expenses. Site improvements include landscaping, access roads, parking lots, and sidewalks. 00-0000-58030-00 58030. New Buildings and Additions Capital outlay for buildings purchased or new buildings or additions which actually add to existing floor space and increase structural volume of existing buildings. 00-0000-58040-00 58040. Building Remodeling Capital outlay for remodeling that may be internal, external, or both, which results in actual structural changes or significant changes in the use of the space. Maintenance costs, such as painting or refurbishing of interior or exterior, are not capital outlay for building remodeling. 00-0000-58050-00 58050. Equipment--Office Office equipment for all areas. 00-0000-58060-00 58060. Equipment--Instructional Fixed or moveable equipment used primarily for education.
Fiscal Management Manual ~ June 2009 Page 34 00-0000-58070-00 58070. Equipment--Service Special equipment to be used by service departments, including but not limited to maintenance, custodial, heating plant, grounds, security, cafeteria, and bookstore equipment. 00-0000-58080-00 58080. Depreciation The depreciated cost of capitalized equipment. 00-0000-58090-00 58090. Other Capital Outlay 00-0000-59000-00 OTHER EXPENDITURES 00-0000-59010-00 59010. Tuition Waivers 00-0000-59010-01 59010.01 State-Mandated Waivers for Adult Basic & Adult Secondary Education 00-0000-59010-02 59010.02 Other State-Mandated Waivers (i.e., senior citizens, veterans) 00-0000-59010-03 59010.03 Institutional Waivers 00-0000-59010-99 59010.99 Other Tuition Waivers Tuition waivers not included in above categories. 00-0000-59020-00 59020. Student Grants and Scholarships Expenditures for student aid in the form of scholarships or prizes. 00-0000-59030-00 59030. Tuition Chargeback/Contractual Agreements Tuition costs paid to other community colleges for students from the college district attending classes not provided by the college. 00-0000-59040-00 59040. Financial Charges and Adjustments Expenditures or adjustments related to financial transactions which result in an expense to the college, such as inventory losses and write-offs because of obsolescence, write-offs of accounts receivable for uncollectible tuition, loans, etc., and differences between actual cash counts and computed or tabulated amounts which were to be collected, including differences in the auxiliary enterprises, student activities, tuition collections, and any other activity where the actual amounts, which should have been received, can be computed or recorded on a cash register or machine tape. Bond issuance costs should be reported in account code combination 59042. 00-0000-59042-00 59042. Bond Issuance Costs
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SUMMARY OF FISCAL YEAR 20 BUDGET BY
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