Full Text of HB3576 095th General Assembly
HB3576 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 HB3576
Introduced 2/28/2007, by Rep. Kevin A. McCarthy SYNOPSIS AS INTRODUCED: |
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105 ILCS 5/10-17 |
from Ch. 122, par. 10-17 |
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Amends the School Code with respect to the statement of affairs of a school district (other than the Chicago school district). Removes the requirement that an annual statement of affairs summary be published in a newspaper. Provides that the statement must include the total amount for both cash receipts and disbursements (or for both revenue and expenses if the accrual system of accounting is used). Makes related changes.
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A BILL FOR
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HB3576 |
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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 Section | 5 |
| 10-17 as follows: | 6 |
| (105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
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| Sec. 10-17. Statement of affairs.
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| (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
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| system may not change to a cash basis without the permission of | 12 |
| the
State Board of Education.
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| 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 | 17 |
| make available to the public a
statement of the affairs of the | 18 |
| district prior to December 1 annually by submitting the | 19 |
| statement of affairs in
such form as may be prescribed by the | 20 |
| State Board of Education for
posting on the State Board of | 21 |
| Education's Internet website and , by having
copies of the | 22 |
| statement of affairs available in the main administrative | 23 |
| office of the district , and by publishing in a newspaper of |
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| general circulation published in the school district an annual | 2 |
| statement of affairs summary containing at a minimum all of the | 3 |
| following information: | 4 |
| (1) A summary statement of operations for all funds of | 5 |
| the district, as excerpted from the statement of affairs | 6 |
| filed with the State Board of Education. The summary | 7 |
| statement must include a listing of all moneys received by | 8 |
| the district, indicating the total amounts, in the | 9 |
| aggregate, each fund of the district received, with a | 10 |
| general statement concerning the source of receipts. | 11 |
| (2) Except as provided in subdivision (3) of this | 12 |
| subsection (a), a listing of all moneys paid out by the | 13 |
| district where the total amount paid during the fiscal year | 14 |
| exceeds $2,500 in the aggregate per person, giving the name | 15 |
| of each person to whom moneys were paid and the total paid | 16 |
| to each person. | 17 |
| (3) A listing of all personnel, by name, with an annual | 18 |
| fiscal year gross payment in the categories set forth in | 19 |
| subdivisions 1 and 2 of subsection (c) of this Section. | 20 |
| In this Section, "newspaper of general circulation" means a | 21 |
| newspaper of general circulation published in the school | 22 |
| district, or, if no newspaper is published in the school | 23 |
| district, a newspaper published in the county where the school | 24 |
| district is located or, if no newspaper is published in the | 25 |
| county, a newspaper published in the educational service region | 26 |
| where the regional superintendent of schools has supervision |
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| and control of the school district. The submission to the State | 2 |
| Board of Education shall include an assurance that the | 3 |
| statement of affairs has been made available in the main | 4 |
| administrative office of the school district and that the | 5 |
| required notice has been published in accordance with this | 6 |
| Section .
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| After December 15 annually, upon 10 days prior written | 8 |
| notice to the school district, the State Board of Education may | 9 |
| discontinue the processing of payments to the State | 10 |
| Comptroller's office on behalf of any school district that is | 11 |
| not in compliance with the requirements imposed by this | 12 |
| Section. The State Board of Education shall resume the | 13 |
| processing of payments to the State Comptroller's Office on | 14 |
| behalf of the school district once the district is in | 15 |
| compliance with the requirements imposed by this Section.
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| The State Board of Education must post, on or before | 17 |
| January 15, all statements of affairs timely received from | 18 |
| school districts.
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| (b) When any school district is the administrative district | 20 |
| for several
school districts operating under a joint agreement | 21 |
| as authorized by this
Code, no receipts or disbursements | 22 |
| accruing, received or paid out
by that
school district as such | 23 |
| an administrative district shall be included in
the statement | 24 |
| of affairs of the district required by this Section.
However, | 25 |
| that district shall have prepared and made available to the | 26 |
| public, in accordance with subsection (a) of this Section, in |
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| the same
manner and subject to the same requirements as are | 2 |
| provided in this
Section for the statement of affairs of that | 3 |
| district, a statement
showing the cash receipts and | 4 |
| disbursements by funds , with the total amount for both cash | 5 |
| receipts and disbursements at the end, (or the revenue and ,
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| expenses , with the total amount for both revenue and expenses | 7 |
| at the end, and the financial position, if the accrual system | 8 |
| of accounting is
used) of the district as such administrative | 9 |
| district, in the form
prescribed by the State Board of | 10 |
| Education. The costs of
publishing the notice and summary of | 11 |
| this separate statement
prepared by such an administrative
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| district shall be apportioned among and paid by the | 13 |
| participating
districts in the same manner as other costs and | 14 |
| expenses accruing to
those districts jointly.
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| School districts on a cash basis shall have prepared and | 16 |
| made available to
the public, in accordance with subsection (a) | 17 |
| of this Section, a
statement showing the cash receipts and | 18 |
| disbursements by funds , with the total amount for both cash | 19 |
| receipts and disbursements at the end, in the
form prescribed | 20 |
| by the State Board of Education.
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| School districts using the accrual system of accounting | 22 |
| shall have
prepared and made available to the public, in | 23 |
| accordance with subsection (a) of this Section, a statement of
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| revenue
and expenses , with the total amount for both revenue | 25 |
| and expenses at the end, and a statement
of financial position | 26 |
| in the form prescribed by the State Board of Education.
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| In Class II county school units such statement shall be | 2 |
| prepared and
made available to the public, in accordance with | 3 |
| subsection (a) of this Section, by the township treasurer of | 4 |
| the
unit within which such
districts are located, except with | 5 |
| respect to the school board of any
school district that no | 6 |
| longer is subject to the jurisdiction and authority
of a | 7 |
| township treasurer or trustees of schools of a township
because | 8 |
| the district has withdrawn from the jurisdiction and authority | 9 |
| of the
township treasurer and trustees of schools of the | 10 |
| township or because
those offices have been abolished as | 11 |
| provided in subsection (b) or
(c) of Section 5-1, and as to | 12 |
| each such school district the statement
required by this | 13 |
| Section shall be prepared and made available to the public, in | 14 |
| accordance with subsection (a) of this Section, by the school
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| board of such district in the same manner as required for | 16 |
| school boards of
school districts situated in Class I county | 17 |
| school units.
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| (c) The statement of affairs required pursuant to this | 19 |
| Section shall contain such information as may
be required by | 20 |
| the State Board of Education, including:
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| 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:
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| (a) Under $25,000
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| (b) $25,000 to $39,999
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| (c) $40,000 to $59,999
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| (d) $60,000 to $89,999
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| (e) $90,000 and over
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| 2. Annual fiscal year payment for non-certificated | 4 |
| personnel to be
shown by name, listing each employee in one | 5 |
| of the following categories:
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| (a) Under $25,000
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| (b) $25,000 to $39,999
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| (c) $40,000 to $59,999
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| (d) $60,000 and over
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| 3. In addition to wages and salaries all other moneys | 11 |
| in the
aggregate paid to recipients of $1,000 or more, | 12 |
| giving the name of the
person, firm or corporation and the | 13 |
| total amount received by each.
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| 4. Approximate size of school district in square miles.
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| 5. Number of school attendance centers.
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| 6. Numbers of employees as follows:
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| (a) Full-time certificated employees;
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| (b) Part-time certificated employees;
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| (c) Full-time non-certificated employees;
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| (d) Part-time non-certificated employees.
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| 7. Numbers of pupils as follows:
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| (a) Enrolled by grades;
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| (b) Total enrolled;
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| (c) Average daily attendance.
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| 8. Assessed valuation as follows:
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| (a) Total of the district;
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| (b) Per pupil in average daily attendance.
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| 9. Tax rate for each district fund.
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| 10. District financial obligation at the close of the | 4 |
| fiscal year as
follows:
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| (a) Teachers' orders outstanding;
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| (b) Anticipation warrants outstanding for each | 7 |
| fund.
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| 11. Total bonded debt at the close of the fiscal year.
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| 12. Percent of bonding power obligated currently.
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| 13. Value of capital assets of the district including:
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| (a) Land;
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| (b) Buildings;
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| (c) Equipment.
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| 14. Total amount of investments each fund.
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| 15. Change in net cash position from the previous | 16 |
| report period for
each district fund.
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| In addition to the above report, a report
of expenditures | 18 |
| in the aggregate paid on behalf of recipients of $500 or
more, | 19 |
| giving the name of the person, firm or corporation and the | 20 |
| total
amount received by each shall be available in the school | 21 |
| district office
for public inspection. This listing shall | 22 |
| include all wages, salaries
and expenditures over $500 expended | 23 |
| from any revolving fund maintained
by the district. Any | 24 |
| resident of the school district may receive a copy
of this | 25 |
| report, upon request, by paying a reasonable charge to defray
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| the costs of preparing such copy.
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| This Section does not apply to cities having a population | 2 |
| exceeding
500,000.
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| (Source: P.A. 94-875, eff. 7-1-06.)
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