Section 250.500  Statutory Authority

 

These rules are promulgated to implement the powers of the Comptroller under Section 8 of the State Comptroller Act (Ill. Rev. Stat. 1979, ch. 15, par. 208).

 

Section 250.501  Declaration

 

a)         Under the authority of Section 8 of the State Comptroller Act, the following rules are adopted to prescribe a uniform system of code numbers, as described below.

 

b)         This uniform system of code numbers constitutes an integral part of the Comptroller's Uniform Statewide Accounting System and shall be used by each state agency.

 

Section 250.502  Implementation

 

The uniform system of code numbers shall be implemented with the coding of appropriations for fiscal year 1975.

 

Section 250.503  Appropriation/Expenditure Code Structure

 

a)         The appropriation/expenditure code consists of 16 digits, grouped and designated as follows:

 

###	#	##	##	####	##	##
Fund	Agency Group	Agency	Division/ Program	Object	Sequence	Account Type

 

b)         In addition to the appropriation/expenditure code, there is a separate four (4) digit object of expenditure (detail object) code. Both codes are required for the reporting of expenditures.

 

Section 250.504  Receipt Code Structure

 

a)         The receipt code consists of 12 digits, grouped and designated as follows:

 

###	###	###	###
Agency	Source	Location/Sub-source	Fund

 

b)         The receipt code is required for the reporting of all receipts by state agencies.

 

Section 250.505  Publication of Code Numbers

 

All code numbers shall be assigned and descriptively defined by the Comptroller and distributed to all state agencies for their use. In accordance with law, the list of code numbers will be filed by the Comptroller with the Secretary of State as a public record.

 

Section 250.506  Required Use

 

The Comptroller will refuse to draw a warrant for any voucher which is submitted to his office without the proper code numbers indicated thereon. Such vouchers shall be returned to the transmitting agency with a statement indicating the reasons for the Comptroller's refusal.