State of Illinois
92nd General Assembly
Legislation

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92_HB3960

 
                                               LRB9213260NTpk

 1        AN ACT with regard to schools.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.   The  School  Code  is  amended  by  changing
 5    Section 10-17 as follows:

 6        (105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
 7        Sec.  10-17.  Statement of affairs.   In Class I or Class
 8    II county school units the school board may use either a cash
 9    basis or accrual system of accounting; however, any board  so
10    electing  to  use the accrual system may not change to a cash
11    basis without the permission of the State Board of Education.
12        School Boards using either a cash basis or accrual system
13    of accounting shall  maintain  records  showing  the  assets,
14    liabilities and fund balances in such minimum forms as may be
15    prescribed  by  the  State  Board  of Education.  Such boards
16    shall publish a statement of  the  affairs  of  the  district
17    prior  to  December  1  annually  in  a  newspaper of general
18    circulation published in the respective school districts  and
19    if  no  newspaper  is  published  in  the  district then in a
20    newspaper  published  in  the  county  in  which  the  school
21    district is located and if no newspaper is published  in  the
22    county  then  in  a  newspaper  published  in the educational
23    service region  in  which  the  regional  superintendent  has
24    supervision  and control of such school district in such form
25    as may be prescribed by the State Board of  Education.    Not
26    later than December 15 annually the clerk shall file with the
27    regional   superintendent  a  certified  statement  that  the
28    publication has  been  made  together  with  a  copy  of  the
29    newspaper  containing  it.   After  December  15 annually the
30    regional superintendent of schools shall withhold  from  each
31    treasurer  any  public  moneys  due  to be distributed to the
 
                            -2-                LRB9213260NTpk
 1    treasurer until the duties required under this  section  have
 2    been complied with.
 3        When  any  school district is the administrative district
 4    for  several  school  districts  operating  under   a   joint
 5    agreement   as   authorized  by  this  Act,  no  receipts  or
 6    disbursements accruing, received or paid out by  that  school
 7    district as such an administrative district shall be included
 8    in  the statement of affairs of the district required by this
 9    Section. However,  that  district  shall  have  prepared  and
10    published,  in  the  same  manner  and  subject  to  the same
11    requirements  as  are  provided  in  this  Section  for   the
12    statement  of  affairs  of that district, a statement showing
13    the cash receipts and disbursements by funds (or the revenue,
14    expenses and financial position, if  the  accrual  system  of
15    accounting  is  used)  of the district as such administrative
16    district, in the  form  prescribed  by  the  State  Board  of
17    Education.   The  costs of publishing this separate statement
18    prepared  by  such  an  administrative  district   shall   be
19    apportioned  among and paid by the participating districts in
20    the same manner as other costs and expenses accruing to those
21    districts jointly.
22        School districts on a cash basis shall have prepared  and
23    publish   a   statement   showing   the   cash  receipts  and
24    disbursements by funds in the form prescribed  by  the  State
25    Board of Education.
26        School  districts  using the accrual system of accounting
27    shall have prepared and publish a statement  of  revenue  and
28    expenses  and  a  statement of financial position in the form
29    prescribed by the State Board of Education.
30        In Class II county school units such statement  shall  be
31    prepared  and published by the township treasurer of the unit
32    within which such districts are located, except with  respect
33    to  the school board of any school district that no longer is
34    subject to the  jurisdiction  and  authority  of  a  township
 
                            -3-                LRB9213260NTpk
 1    treasurer  or  trustees  of schools of a township because the
 2    district has withdrawn from the jurisdiction and authority of
 3    the  township  treasurer  and  trustees  of  schools  of  the
 4    township or because those  offices  have  been  abolished  as
 5    provided  in  subsection (b) or (c) of Section 5-1, and as to
 6    each such school district  the  statement  required  by  this
 7    Section  shall  be prepared and published by the school board
 8    of such district in the same manner as  required  for  school
 9    boards  of school districts situated in Class I county school
10    units.
11        In Class I and Class II counties the statement of  school
12    districts  on  either a cash or accrual basis shall show such
13    other information as may be required by the  State  Board  of
14    Education, including:
15        1.  Annual  fiscal  year  gross  payment for certificated
16    personnel to be shown by name, listing each employee  in  one
17    of the following categories:
18             (a)  Under $15,000
19             (b)  $15,000 to $24,999
20             (c)  $25,000 to $39,999
21             (d)  $40,000 to $54,999 and over
22             (e)  $55,000 to $69,999
23             (f)  $70,000 to $84,999
24             (g)  $85,000 to $99,999
25             (h)  $100,000 and over
26        2.  Annual   fiscal  year  payment  for  non-certificated
27    personnel to be shown by name, listing each employee  in  one
28    of the following categories:
29             (a)  Under $15,000
30             (b)  $15,000 to $24,999
31             (c)  $25,000 to $39,999
32             (d)  $40,000 to $54,999 and over
33             (e)  $55,000 to $69,999
34             (f)  $70,000 to $84,999
 
                            -4-                LRB9213260NTpk
 1             (g)  $85,000 to $99,999
 2             (h)  $100,000 and over
 3        3.  In addition to wages and salaries all other moneys in
 4    the  aggregate  paid  to recipients of $1,000 or more, giving
 5    the name of the person, firm or  corporation  and  the  total
 6    amount received by each.
 7        4.  Approximate size of school district in square miles.
 8        5.  Number of school attendance centers.
 9        6.  Numbers of employees as follows:
10             (a)  Full-time certificated employees;
11             (b)  Part-time certificated employees;
12             (c)  Full-time non-certificated employees;
13             (d)  Part-time non-certificated employees.
14        7.  Numbers of pupils as follows:
15             (a)  Enrolled by grades;
16             (b)  Total enrolled;
17             (c)  Average daily attendance.
18        8.  Assessed valuation as follows:
19             (a)  Total of the district;
20             (b)  Per pupil in average daily attendance.
21        9.  Tax rate for each district fund.
22        10.  District  financial  obligation  at the close of the
23    fiscal year as follows:
24             (a)  Teachers' orders outstanding;
25             (b)  Anticipation  warrants  outstanding  for   each
26        fund.
27        11.  Total bonded debt at the close of the fiscal year.
28        12.  Percent of bonding power obligated currently.
29        13.  Value of capital assets of the district including:
30             (a)  Land;
31             (b)  Buildings;
32             (c)  Equipment.
33        14.  Total amount of investments each fund.
34        15.  Change in net cash position from the previous report
 
                            -5-                LRB9213260NTpk
 1    period for each district fund.
 2        In addition to the above report, a report of expenditures
 3    in  the  aggregate  paid  on  behalf of recipients of $500 or
 4    more, giving the name of the person, firm or corporation  and
 5    the  total  amount received by each shall be available in the
 6    school district office for public inspection.   This  listing
 7    shall  include all wages, salaries and expenditures over $500
 8    expended from any revolving fund maintained by the  district.
 9    Any  resident  of  the  school district may receive a copy of
10    this report, upon request, by paying a reasonable  charge  to
11    defray the costs of preparing such copy.
12        This Section does not apply to cities having a population
13    exceeding 500,000.
14    (Source: P.A. 86-96; 86-1441; 87-191; 87-473; 87-895.)

15        Section  99.  Effective date.  This Act takes effect upon
16    becoming law.

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