Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING

Section 100.10 - Purpose and Applicability
Section 100.20 - Definitions
Section 100.30 - General Requirements
Section 100.40 - Types of Funds, Basis of Accounting, and Recognition of Transactions
Section 100.50 - Intra-Fund and Inter-Fund Transactions
Section 100.60 - Capital Assets and Depreciation
Section 100.70 - Revolving Funds
Section 100.80 - Student Activity Funds
Section 100.85 - Fiduciary Funds
Section 100.90 - Submission of Budgets and Deficit Reduction Plans
Section 100.100 - Annual Financial Reports
Section 100.110 - Annual Audit Requirements
Section 100.120 - Provisions Related to Debt
Section 100.130 - Requirements Specific to Funds Received Pursuant to the American Recovery and Reinvestment Act of 2009 (ARRA), the Education Jobs Fund Program (Ed Jobs), the Race to the Top Program, and the Preschool Expansion Grant Program
Table A - Classification of Funds
Table B - Balance Sheet Accounts
Table C - Revenue Accounts
Table D - Expenditure Accounts
Table E - "Sources and Uses" Accounts; Miscellaneous
Table F - Expenditure Object Accounts