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Section 2-3.27 of the School Code charges the State Board of Education with the formulation and approval of forms, procedures, and regulations for accounting and budgeting of elementary and secondary local education agencies (LEA) in the State of Illinois.  The Illinois Program Accounting Manual (Manual is being updated) for Local Education Agencies has been designed in keeping with this requirement.

The latest edition of the IPAM is from 1996 and is available for download.  Since that time, there have been numerous additions and changes in the state and federal series of revenue account numbers.  The following update provides the most current revenue account numbers.  Please note that not all revenue accounts may be listed on the School District/Joint Agreement Budget Form (ISBE 50-36, ISBE 50-39) or the School District/Joint Agreement Annual Financial Report (ISBE 50-35).  If your district receives revenue from a state or federal source that is not identified on these forms, the revenue should be recorded per the account below.

  Restricted Unrestricted
Other Revenue From State Sources
3999
3099
Other Revenue from Federal Sources
4999
4099
Other Sources (loan programs)  
7900

IPAM Funding Udpates