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
3everything after the enacting clause with the following:
 
4    "Section 5. The School Code is amended by changing Section
510-17 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
9board may use either a cash basis or accrual system of
10accounting; however, any board so electing to use the accrual
11system may not change to a cash basis without the permission of
12the State Board of Education.
13    School Boards using either a cash basis or accrual system
14of accounting shall maintain records showing the assets,
15liabilities and fund balances in such minimum forms as may be
16prescribed by the State Board of Education. Such boards shall

 

 

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1make available to the public a statement of the affairs of the
2district prior to December 1 annually by submitting the
3statement of affairs in such form as may be prescribed by the
4State Board of Education for posting on the State Board of
5Education's Internet website, by having copies of the statement
6of affairs available in the main administrative office of the
7district, and by posting the statement of affairs on the school
8district's Internet website. The school board shall also
9publish a notice that the annual statement of affairs is
10available on the State Board of Education's Internet website,
11in the district's main administrative office, and on the school
12district's Internet website , and by publishing in a newspaper
13of general circulation published in the school district. an
14annual statement of affairs summary containing at a minimum all
15of 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.
6In this Section, "newspaper of general circulation" means a
7newspaper of general circulation published in the school
8district, or, if no newspaper is published in the school
9district, a newspaper published in the county where the school
10district is located or, if no newspaper is published in the
11county, a newspaper published in the educational service region
12where the regional superintendent of schools has supervision
13and control of the school district. The submission to the State
14Board of Education shall include an assurance that the
15statement of affairs has been made available in the main
16administrative office of the school district and that the
17required notice has been published in accordance with this
18Section.
19    After December 15 annually, upon 10 days prior written
20notice to the school district, the State Board of Education may
21discontinue the processing of payments to the State
22Comptroller's office on behalf of any school district that is
23not in compliance with the requirements imposed by this
24Section. The State Board of Education shall resume the
25processing of payments to the State Comptroller's Office on
26behalf of the school district once the district is in

 

 

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1compliance with the requirements imposed by this Section.
2    The State Board of Education must post, on or before
3January 15, all statements of affairs timely received from
4school districts.
5    (b) When any school district is the administrative district
6for several school districts operating under a joint agreement
7as authorized by this Code, no receipts or disbursements
8accruing, received or paid out by that school district as such
9an administrative district shall be included in the statement
10of affairs of the district required by this Section. However,
11that district shall have prepared and made available to the
12public, in accordance with subsection (a) of this Section, in
13the same manner and subject to the same requirements as are
14provided in this Section for the statement of affairs of that
15district, a statement showing the cash receipts and
16disbursements by funds (or the revenue, expenses and financial
17position, if the accrual system of accounting is used) of the
18district as such administrative district, in the form
19prescribed by the State Board of Education. The costs of
20publishing the notice and summary of this separate statement
21prepared by such an administrative district shall be
22apportioned among and paid by the participating districts in
23the same manner as other costs and expenses accruing to those
24districts jointly.
25    School districts on a cash basis shall have prepared and
26made available to the public, in accordance with subsection (a)

 

 

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1of this Section, a statement showing the cash receipts and
2disbursements by funds in the form prescribed by the State
3Board of Education.
4    School districts using the accrual system of accounting
5shall have prepared and made available to the public, in
6accordance with subsection (a) of this Section, a statement of
7revenue and expenses and a statement of financial position in
8the form prescribed by the State Board of Education.
9    In Class II county school units such statement shall be
10prepared and made available to the public, in accordance with
11subsection (a) of this Section, by the township treasurer of
12the unit within which such districts are located, except with
13respect to the school board of any school district that no
14longer is subject to the jurisdiction and authority of a
15township treasurer or trustees of schools of a township because
16the district has withdrawn from the jurisdiction and authority
17of the township treasurer and trustees of schools of the
18township or because those offices have been abolished as
19provided in subsection (b) or (c) of Section 5-1, and as to
20each such school district the statement required by this
21Section shall be prepared and made available to the public, in
22accordance with subsection (a) of this Section, by the school
23board of such district in the same manner as required for
24school boards of school districts situated in Class I county
25school units.
26    (c) The statement of affairs required pursuant to this

 

 

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1Section shall contain such information as may be required by
2the 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
26in the aggregate paid on behalf of recipients of $500 or more,

 

 

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1giving the name of the person, firm or corporation and the
2total amount received by each shall be available in the school
3district office for public inspection. This listing shall
4include all wages, salaries and expenditures over $500 expended
5from any revolving fund maintained by the district. Any
6resident of the school district may receive a copy of this
7report, upon request, by paying a reasonable charge to defray
8the costs of preparing such copy.
9    This Section does not apply to cities having a population
10exceeding 500,000.
11(Source: P.A. 94-875, eff. 7-1-06.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.".