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92_HB3960eng HB3960 Engrossed 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 HB3960 Engrossed -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 HB3960 Engrossed -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 $54,999and over22 (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 $54,999and over33 (e) $55,000 to $69,999 34 (f) $70,000 to $84,999 HB3960 Engrossed -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 HB3960 Engrossed -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.