Full Text of HB3660 100th General Assembly
HB3660ham001 100TH GENERAL ASSEMBLY | Rep. Dave Severin Filed: 3/24/2017
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| 1 | | AMENDMENT TO HOUSE BILL 3660
| 2 | | AMENDMENT NO. ______. Amend House Bill 3660 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The School Code is amended by changing Section | 5 | | 10-17 as follows: | 6 | | (105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
| 7 | | Sec. 10-17. Statement of affairs.
| 8 | | (a) In Class I or Class II county
school units the school | 9 | | board may use either a cash basis or accrual
system of | 10 | | accounting; however, any board so electing to use the accrual
| 11 | | system may not change to a cash basis without the permission of | 12 | | the
State Board of Education.
| 13 | | School Boards using either a cash basis or accrual system | 14 | | of
accounting shall maintain records showing the assets, | 15 | | liabilities and
fund balances in such minimum forms as may be | 16 | | prescribed by the
State Board of Education. Such boards shall |
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| 1 | | make available to the public a
statement of the affairs of the | 2 | | district prior to December 1 annually by submitting the | 3 | | statement of affairs in
such form as may be prescribed by the | 4 | | State Board of Education for
posting on the State Board of | 5 | | Education's Internet website, by having
copies of the statement | 6 | | of affairs available in the main administrative office of the | 7 | | district , and by posting the statement of affairs on the school | 8 | | district's Internet website. The school board shall also | 9 | | publish a notice that the annual statement of affairs is | 10 | | available on the State Board of Education's Internet website, | 11 | | in the district's main administrative office, and on the school | 12 | | district's Internet website , and by publishing in a newspaper | 13 | | of general circulation published in the school district . an | 14 | | annual statement of affairs summary containing at a minimum all | 15 | | of the following information: | 16 | | (1) A summary statement of operations for all funds of | 17 | | the district, as excerpted from the statement of affairs | 18 | | filed with the State Board of Education. The summary | 19 | | statement must include a listing of all moneys received by | 20 | | the district, indicating the total amounts, in the | 21 | | aggregate, each fund of the district received, with a | 22 | | general statement concerning the source of receipts. | 23 | | (2) Except as provided in subdivision (3) of this | 24 | | subsection (a), a listing of all moneys paid out by the | 25 | | district where the total amount paid during the fiscal year | 26 | | exceeds $2,500 in the aggregate per person, giving the name |
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| 1 | | of each person to whom moneys were paid and the total paid | 2 | | to each person. | 3 | | (3) A listing of all personnel, by name, with an annual | 4 | | fiscal year gross payment in the categories set forth in | 5 | | subdivisions 1 and 2 of subsection (c) of this Section. | 6 | | In this Section, "newspaper of general circulation" means a | 7 | | newspaper of general circulation published in the school | 8 | | district, or, if no newspaper is published in the school | 9 | | district, a newspaper published in the county where the school | 10 | | district is located or, if no newspaper is published in the | 11 | | county, a newspaper published in the educational service region | 12 | | where the regional superintendent of schools has supervision | 13 | | and control of the school district. The submission to the State | 14 | | Board of Education shall include an assurance that the | 15 | | statement of affairs has been made available in the main | 16 | | administrative office of the school district and that the | 17 | | required notice has been published in accordance with this | 18 | | Section.
| 19 | | After December 15 annually, upon 10 days prior written | 20 | | notice to the school district, the State Board of Education may | 21 | | discontinue the processing of payments to the State | 22 | | Comptroller's office on behalf of any school district that is | 23 | | not in compliance with the requirements imposed by this | 24 | | Section. The State Board of Education shall resume the | 25 | | processing of payments to the State Comptroller's Office on | 26 | | behalf of the school district once the district is in |
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| 1 | | compliance with the requirements imposed by this Section.
| 2 | | The State Board of Education must post, on or before | 3 | | January 15, all statements of affairs timely received from | 4 | | school districts.
| 5 | | (b) When any school district is the administrative district | 6 | | for several
school districts operating under a joint agreement | 7 | | as authorized by this
Code, no receipts or disbursements | 8 | | accruing, received or paid out
by that
school district as such | 9 | | an administrative district shall be included in
the statement | 10 | | of affairs of the district required by this Section.
However, | 11 | | that district shall have prepared and made available to the | 12 | | public, in accordance with subsection (a) of this Section, in | 13 | | the same
manner and subject to the same requirements as are | 14 | | provided in this
Section for the statement of affairs of that | 15 | | district, a statement
showing the cash receipts and | 16 | | disbursements by funds (or the revenue,
expenses and financial | 17 | | position, if the accrual system of accounting is
used) of the | 18 | | district as such administrative district, in the form
| 19 | | prescribed by the State Board of Education. The costs of
| 20 | | publishing the notice and summary of this separate statement
| 21 | | prepared by such an administrative
district shall be | 22 | | apportioned among and paid by the participating
districts in | 23 | | the same manner as other costs and expenses accruing to
those | 24 | | districts jointly.
| 25 | | School districts on a cash basis shall have prepared and | 26 | | made available to
the public, in accordance with subsection (a) |
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| 1 | | of this Section, a
statement showing the cash receipts and | 2 | | disbursements by funds in the
form prescribed by the State | 3 | | Board of Education.
| 4 | | School districts using the accrual system of accounting | 5 | | shall have
prepared and made available to the public, in | 6 | | accordance with subsection (a) of this Section, a statement of
| 7 | | revenue
and expenses and a statement
of financial position in | 8 | | the form prescribed by the State Board of Education.
| 9 | | In Class II county school units such statement shall be | 10 | | prepared and
made available to the public, in accordance with | 11 | | subsection (a) of this Section, by the township treasurer of | 12 | | the
unit within which such
districts are located, except with | 13 | | respect to the school board of any
school district that no | 14 | | longer is subject to the jurisdiction and authority
of a | 15 | | township treasurer or trustees of schools of a township
because | 16 | | the district has withdrawn from the jurisdiction and authority | 17 | | of the
township treasurer and trustees of schools of the | 18 | | township or because
those offices have been abolished as | 19 | | provided in subsection (b) or
(c) of Section 5-1, and as to | 20 | | each such school district the statement
required by this | 21 | | Section shall be prepared and made available to the public, in | 22 | | accordance with subsection (a) of this Section, by the school
| 23 | | board of such district in the same manner as required for | 24 | | school boards of
school districts situated in Class I county | 25 | | school units.
| 26 | | (c) The statement of affairs required pursuant to this |
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| 1 | | Section shall contain such information as may
be required by | 2 | | the State Board of Education, including:
| 3 | | 1. Annual fiscal year gross payment for certificated | 4 | | personnel to be
shown by name, listing each employee in one | 5 | | of the following categories:
| 6 | | (a) Under $25,000
| 7 | | (b) $25,000 to $39,999
| 8 | | (c) $40,000 to $59,999
| 9 | | (d) $60,000 to $89,999
| 10 | | (e) $90,000 and over
| 11 | | 2. Annual fiscal year payment for non-certificated | 12 | | personnel to be
shown by name, listing each employee in one | 13 | | of the following categories:
| 14 | | (a) Under $25,000
| 15 | | (b) $25,000 to $39,999
| 16 | | (c) $40,000 to $59,999
| 17 | | (d) $60,000 and over
| 18 | | 3. In addition to wages and salaries all other moneys | 19 | | in the
aggregate paid to recipients of $1,000 or more, | 20 | | giving the name of the
person, firm or corporation and the | 21 | | total amount received by each.
| 22 | | 4. Approximate size of school district in square miles.
| 23 | | 5. Number of school attendance centers.
| 24 | | 6. Numbers of employees as follows:
| 25 | | (a) Full-time certificated employees;
| 26 | | (b) Part-time certificated employees;
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| 1 | | (c) Full-time non-certificated employees;
| 2 | | (d) Part-time non-certificated employees.
| 3 | | 7. Numbers of pupils as follows:
| 4 | | (a) Enrolled by grades;
| 5 | | (b) Total enrolled;
| 6 | | (c) Average daily attendance.
| 7 | | 8. Assessed valuation as follows:
| 8 | | (a) Total of the district;
| 9 | | (b) Per pupil in average daily attendance.
| 10 | | 9. Tax rate for each district fund.
| 11 | | 10. District financial obligation at the close of the | 12 | | fiscal year as
follows:
| 13 | | (a) Teachers' orders outstanding;
| 14 | | (b) Anticipation warrants outstanding for each | 15 | | fund.
| 16 | | 11. Total bonded debt at the close of the fiscal year.
| 17 | | 12. Percent of bonding power obligated currently.
| 18 | | 13. Value of capital assets of the district including:
| 19 | | (a) Land;
| 20 | | (b) Buildings;
| 21 | | (c) Equipment.
| 22 | | 14. Total amount of investments each fund.
| 23 | | 15. Change in net cash position from the previous | 24 | | report period for
each district fund.
| 25 | | In addition to the above report, a report
of expenditures | 26 | | in the aggregate paid on behalf of recipients of $500 or
more, |
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| 1 | | giving the name of the person, firm or corporation and the | 2 | | total
amount received by each shall be available in the school | 3 | | district office
for public inspection. This listing shall | 4 | | include all wages, salaries
and expenditures over $500 expended | 5 | | from any revolving fund maintained
by the district. Any | 6 | | resident of the school district may receive a copy
of this | 7 | | report, upon request, by paying a reasonable charge to defray
| 8 | | the costs of preparing such copy.
| 9 | | This Section does not apply to cities having a population | 10 | | exceeding
500,000.
| 11 | | (Source: P.A. 94-875, eff. 7-1-06.)
| 12 | | Section 99. Effective date. This Act takes effect upon | 13 | | becoming law.".
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