093_HB2835eng

 
HB2835 Engrossed                     LRB093 08370 NHT 08589 b

 1        AN ACT regarding 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 make available to the public publish a statement of the
17    affairs of the district prior to December 1 annually, in such
18    form as may be prescribed by the State Board of Education, by
19    posting the statement on the district's Internet web site, if
20    any,  having copies available in the administrative office of
21    the district, and publishing notice on where the statement is
22    available in a newspaper of general circulation published  in
23    the  respective school district districts and if no newspaper
24    is published in the district then in a newspaper published in
25    the county in which the school district is located and if  no
26    newspaper  is  published  in  the  county then in a newspaper
27    published in the educational  service  region  in  which  the
28    regional  superintendent  has supervision and control of such
29    school district in such form as  may  be  prescribed  by  the
30    State  Board  of  Education.    Not  later  than  December 15
31    annually   the   clerk   shall   file   with   the   regional
 
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 1    superintendent a certified statement that  the  statement  of
 2    affairs publication has been made public together with a copy
 3    of the newspaper containing the notice it.  After December 15
 4    annually   the   regional  superintendent  of  schools  shall
 5    withhold from each treasurer any  public  moneys  due  to  be
 6    distributed  to the treasurer until the duties required under
 7    this Section have been complied with.
 8        When any school district is the  administrative  district
 9    for   several   school  districts  operating  under  a  joint
10    agreement as authorized by this  Code  Act,  no  receipts  or
11    disbursements  accruing,  received or paid out by that school
12    district as such an administrative district shall be included
13    in the statement of affairs of the district required by  this
14    Section.  However, that district shall have prepared and made
15    available to the public published, in  the  same  manner  and
16    subject  to  the  same  requirements  as are provided in this
17    Section for the statement of  affairs  of  that  district,  a
18    statement  showing  the  cash  receipts  and disbursements by
19    funds (or the revenue, expenses and  financial  position,  if
20    the  accrual system of accounting is used) of the district as
21    such administrative district, in the form prescribed  by  the
22    State  Board  of Education.  The costs of making available to
23    the public publishing this  separate  statement  prepared  by
24    such  an  administrative  district shall be apportioned among
25    and paid by the participating districts in the same manner as
26    other costs and expenses accruing to those districts jointly.
27        School districts on a cash basis shall have prepared  and
28    made  available to the public publish a statement showing the
29    cash  receipts  and  disbursements  by  funds  in  the   form
30    prescribed by the State Board of Education.
31        School  districts  using the accrual system of accounting
32    shall have prepared and made available to the public  publish
33    a  statement  of  revenue  and  expenses  and  a statement of
34    financial position in the form prescribed by the State  Board
 
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 1    of Education.
 2        In  Class  II county school units such statement shall be
 3    prepared and made available to the public  published  by  the
 4    township  treasurer  of  the unit within which such districts
 5    are located, except with respect to the school board  of  any
 6    school district that no longer is subject to the jurisdiction
 7    and  authority of a township treasurer or trustees of schools
 8    of a township because the district  has  withdrawn  from  the
 9    jurisdiction  and  authority  of  the  township treasurer and
10    trustees of schools of the township or because those  offices
11    have  been  abolished as provided in subsection (b) or (c) of
12    Section  5-1,  and  as  to  each  such  school  district  the
13    statement required by this Section shall be prepared and made
14    available to the public published by the school board of such
15    district in the same manner as required for school boards  of
16    school districts situated in Class I county school units.
17        In  Class I and Class II counties the statement of school
18    districts on either a cash or accrual basis shall  show  such
19    other  information  as  may be required by the State Board of
20    Education, including:
21        1.  Annual fiscal year  gross  payment  for  certificated
22    personnel  to  be shown by name, listing each employee in one
23    of the following categories:
24             (a)  Under $15,000
25             (b)  $15,000 to $24,999
26             (c)  $25,000 to $39,999
27             (d)  $40,000 and over
28        2.  Annual  fiscal  year  payment  for   non-certificated
29    personnel  to  be shown by name, listing each employee in one
30    of the following categories:
31             (a)  Under $15,000
32             (b)  $15,000 to $24,999
33             (c)  $25,000 to $39,999
34             (d)  $40,000 and over
 
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 1        3.  In addition to wages and salaries all other moneys in
 2    the aggregate paid to recipients of $1,000  or  more,  giving
 3    the  name  of  the  person, firm or corporation and the total
 4    amount received by each.
 5        4.  Approximate size of school district in square miles.
 6        5.  Number of school attendance centers.
 7        6.  Numbers of employees as follows:
 8             (a)  Full-time certificated employees;
 9             (b)  Part-time certificated employees;
10             (c)  Full-time non-certificated employees;
11             (d)  Part-time non-certificated employees.
12        7.  Numbers of pupils as follows:
13             (a)  Enrolled by grades;
14             (b)  Total enrolled;
15             (c)  Average daily attendance.
16        8.  Assessed valuation as follows:
17             (a)  Total of the district;
18             (b)  Per pupil in average daily attendance.
19        9.  Tax rate for each district fund.
20        10.  District financial obligation at the  close  of  the
21    fiscal year as follows:
22             (a)  Teachers' orders outstanding;
23             (b)  Anticipation   warrants  outstanding  for  each
24        fund.
25        11.  Total bonded debt at the close of the fiscal year.
26        12.  Percent of bonding power obligated currently.
27        13.  Value of capital assets of the district including:
28             (a)  Land;
29             (b)  Buildings;
30             (c)  Equipment.
31        14.  Total amount of investments each fund.
32        15.  Change in net cash position from the previous report
33    period for each district fund.
34        In addition to the above report, a report of expenditures
 
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 1    in the aggregate paid on behalf  of  recipients  of  $500  or
 2    more,  giving the name of the person, firm or corporation and
 3    the total amount received by each shall be available  in  the
 4    school  district  office for public inspection.  This listing
 5    shall include all wages, salaries and expenditures over  $500
 6    expended  from any revolving fund maintained by the district.
 7    Any resident of the school district may  receive  a  copy  of
 8    this  report,  upon request, by paying a reasonable charge to
 9    defray the costs of preparing such copy.
10        This Section does not apply to cities having a population
11    exceeding 500,000.
12    (Source: P.A. 86-96; 86-1441; 87-191; 87-473; 87-895.)

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