093_HB2191

 
                                     LRB093 08375 NHT 08594 b

 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-      LRB093 08375 NHT 08594 b
 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-      LRB093 08375 NHT 08594 b
 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-      LRB093 08375 NHT 08594 b
 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-      LRB093 08375 NHT 08594 b
 1    period for each district fund.
 2        16.  Amount of expenditures as follows:
 3             (a)  Total of the district;
 4             (b)  Per pupil in average daily attendance.
 5        In addition to the above report, a report of expenditures
 6    in the aggregate paid on behalf  of  recipients  of  $500  or
 7    more,  giving the name of the person, firm or corporation and
 8    the total amount received by each shall be available  in  the
 9    school  district  office for public inspection.  This listing
10    shall include all wages, salaries and expenditures over  $500
11    expended  from any revolving fund maintained by the district.
12    Any resident of the school district may  receive  a  copy  of
13    this  report,  upon request, by paying a reasonable charge to
14    defray the costs of preparing such copy.
15        This Section does not apply to cities having a population
16    exceeding 500,000.
17    (Source: P.A. 86-96; 86-1441; 87-191; 87-473; 87-895.)

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