93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4445


 
Introduced 2/3/2004, by Randall M. Hultgren
 
SYNOPSIS AS INTRODUCED:
 		

















105 ILCS 5/2-3.27
  from Ch. 122, par. 2-3.27


105 ILCS 5/2-3.28
  from Ch. 122, par. 2-3.28



30 ILCS 805/8.28 new









    Amends the School Code.  Requires that the forms, procedure, and regulations for school district accounts and budgets be on a per month basis and that the budget and accounting system be on a per month basis.  Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
















LRB093 20164 NHT 45909 b

















FISCAL NOTE ACT MAY APPLY


STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
















 


 


A BILL FOR









 











HB4445

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    AN ACT concerning education.

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


 
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    Section 5. The School Code is amended  by changing Sections 
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2-3.27 and 2-3.28 as follows:
 



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    (105 ILCS 5/2-3.27)  (from Ch. 122, par. 2-3.27)



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    Sec. 2-3.27. Budgets and accounting practices-Forms and 
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procedures. To formulate and approve forms, procedure and 
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regulations for school
district accounts and budgets required 
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by this Act, which must be on a per month basis, reflecting the 
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gross
amount of income and expenses, receipts and disbursements 
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and extending a
net surplus or deficit on operating items, to 
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advise and assist the
officers of any district in respect to 
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budgets and accounting practices and
in the formulation and use 
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of such books, records and accounts or other
forms as may be 
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required to comply with the provisions of this Act; to
publish 
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and keep current pamphlets or manuals in looseleaf form 
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relating to
budgetary and accounting procedure or similar 
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topics; to make all rules and
regulations as may be necessary 
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to carry into effect the provisions of this
Act relating to 
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budgetary procedure and accounting, such rules and
regulations 
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to include but not to be limited to the establishment of a

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decimal classification of accounts; to confer with various 
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district, county
and State officials or take such other action 
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as may be reasonably required
to carry out the provisions of 
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this Act relating to budgets and accounting.

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(Source: Laws 1961, p. 31.)

 



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    (105 ILCS 5/2-3.28)  (from Ch. 122, par. 2-3.28)



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    Sec. 2-3.28. Rules and regulations of budget and accounting 
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systems. To prescribe rules and regulations defining what shall 
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constitute a
budget and accounting system required under this 
 


 






HB4445
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LRB093 20164 NHT 45909 b




1
Act, which must be on a per month basis. The rules and

2
regulations shall prescribe the minimum extent of 
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verification, the type
of audit, the extent of the audit report 
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and shall require compliance
with statutory requirements and 
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standards and such requirements as the
State Board of Education 
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deems
necessary for an adequate
budget and accounting system.

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(Source: P.A. 81-1508.)

 
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    Section 90. The State Mandates Act is amended by adding 
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Section 8.28 as
follows:


 
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    (30 ILCS 805/8.28 new)

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    Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 
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of this
Act, no reimbursement by the State is required for the 
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implementation of
any mandate created by this amendatory Act of 
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the 93rd General Assembly.

 

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