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1 | AN ACT regarding schools.
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2 | Be it enacted by the People of the State of Illinois, | ||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The School Code is amended by changing
Section | ||||||||||||||||||||||||
5 | 10-17 as follows:
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6 | (105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
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7 | Sec. 10-17. Statement of affairs. In Class I or Class II | ||||||||||||||||||||||||
8 | 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.
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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 shall | ||||||||||||||||||||||||
16 | make available to the public
publish a
statement of the affairs | ||||||||||||||||||||||||
17 | of the district prior to December 1 annually , in
such form as | ||||||||||||||||||||||||
18 | may be prescribed by the State Board of Education, by
posting | ||||||||||||||||||||||||
19 | the statement on the district's Internet web site, if any, | ||||||||||||||||||||||||
20 | having
copies available in the administrative office of the | ||||||||||||||||||||||||
21 | 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 is | ||||||||||||||||||||||||
24 | published in the district
then in a newspaper published in the | ||||||||||||||||||||||||
25 | 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
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28 | regional superintendent has supervision and control of such | ||||||||||||||||||||||||
29 | school
district in such form as may be prescribed by the State | ||||||||||||||||||||||||
30 | Board of Education .
Not later than December 15 annually the | ||||||||||||||||||||||||
31 | clerk shall
file with the regional superintendent a certified | ||||||||||||||||||||||||
32 | statement that the
statement of affairs
publication has been |
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1 | made public together with
a copy of the newspaper
containing | ||||||
2 | the notice
it . After December 15 annually the regional
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3 | superintendent
of schools shall withhold from each treasurer | ||||||
4 | any public moneys due to
be distributed to the treasurer until | ||||||
5 | the duties required under this
Section have been complied with.
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6 | When any school district is the administrative district for | ||||||
7 | several
school districts operating under a joint agreement as | ||||||
8 | authorized by this
Code
Act , no receipts or disbursements | ||||||
9 | accruing, received or paid out
by that
school district as such | ||||||
10 | an administrative district shall be included in
the statement | ||||||
11 | of affairs of the district required by this Section.
However, | ||||||
12 | that district shall have prepared and made available to the | ||||||
13 | public
published , in the same
manner and subject to the same | ||||||
14 | requirements as are provided in this
Section for the statement | ||||||
15 | of affairs of that district, a statement
showing the cash | ||||||
16 | receipts and disbursements by funds (or the revenue,
expenses | ||||||
17 | and financial position, if the accrual system of accounting is
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18 | used) of the district as such administrative district, in the | ||||||
19 | form
prescribed by the State Board of Education. The costs of
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20 | making available to the public
publishing this separate | ||||||
21 | statement
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.
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25 | School districts on a cash basis shall have prepared and | ||||||
26 | made available to
the public
publish a
statement showing the | ||||||
27 | cash receipts and disbursements by funds in the
form prescribed | ||||||
28 | by the State Board of Education.
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29 | School districts using the accrual system of accounting | ||||||
30 | shall have
prepared and made available to the public
publish a | ||||||
31 | statement of
revenue
and expenses and a statement
of financial | ||||||
32 | position in the form prescribed by the State Board of | ||||||
33 | Education.
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34 | In Class II county school units such statement shall be | ||||||
35 | prepared and
made available to the public
published by the | ||||||
36 | township treasurer of the
unit within which such
districts are |
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1 | located, except with respect to the school board of any
school | ||||||
2 | district that no longer is subject to the jurisdiction and | ||||||
3 | authority
of a township treasurer or trustees of schools of a | ||||||
4 | township
because the district has withdrawn from the | ||||||
5 | jurisdiction and authority of the
township treasurer and | ||||||
6 | trustees of schools of the township or because
those offices | ||||||
7 | have been abolished as provided in subsection (b) or
(c) of | ||||||
8 | Section 5-1, and as to each such school district the statement
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9 | required by this Section shall be prepared and made available | ||||||
10 | to the public
published by the school
board of such district in | ||||||
11 | the same manner as required for school boards of
school | ||||||
12 | districts situated in Class I county school units.
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13 | In Class I and Class II counties the statement of school | ||||||
14 | districts on
either a cash or accrual basis shall show such | ||||||
15 | other information as may
be required by the State Board of | ||||||
16 | Education, including:
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17 | 1. Annual fiscal year gross payment for certificated | ||||||
18 | personnel to be
shown by name, listing each employee in one of | ||||||
19 | the following categories:
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20 | (a) Under $15,000
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21 | (b) $15,000 to $24,999
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22 | (c) $25,000 to $39,999
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23 | (d) $40,000 and over
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24 | 2. Annual fiscal year payment for non-certificated | ||||||
25 | personnel to be
shown by name, listing each employee in one of | ||||||
26 | the following categories:
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27 | (a) Under $15,000
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28 | (b) $15,000 to $24,999
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29 | (c) $25,000 to $39,999
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30 | (d) $40,000 and over
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31 | 3. In addition to wages and salaries all other moneys in | ||||||
32 | the
aggregate paid to recipients of $1,000 or more, giving the | ||||||
33 | name of the
person, firm or corporation and the total amount | ||||||
34 | received by each.
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35 | 4. Approximate size of school district in square miles.
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36 | 5. Number of school attendance centers.
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1 | 6. Numbers of employees as follows:
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2 | (a) Full-time certificated employees;
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3 | (b) Part-time certificated employees;
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4 | (c) Full-time non-certificated employees;
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5 | (d) Part-time non-certificated employees.
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6 | 7. Numbers of pupils as follows:
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7 | (a) Enrolled by grades;
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8 | (b) Total enrolled;
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9 | (c) Average daily attendance.
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10 | 8. Assessed valuation as follows:
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11 | (a) Total of the district;
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12 | (b) Per pupil in average daily attendance.
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13 | 9. Tax rate for each district fund.
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14 | 10. District financial obligation at the close of the | ||||||
15 | fiscal year as
follows:
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16 | (a) Teachers' orders outstanding;
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17 | (b) Anticipation warrants outstanding for each fund.
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18 | 11. Total bonded debt at the close of the fiscal year.
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19 | 12. Percent of bonding power obligated currently.
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20 | 13. Value of capital assets of the district including:
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21 | (a) Land;
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22 | (b) Buildings;
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23 | (c) Equipment.
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24 | 14. Total amount of investments each fund.
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25 | 15. Change in net cash position from the previous report | ||||||
26 | period for
each district fund.
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27 | In addition to the above report, a report
of expenditures | ||||||
28 | in the aggregate paid on behalf of recipients of $500 or
more, | ||||||
29 | giving the name of the person, firm or corporation and the | ||||||
30 | total
amount received by each shall be available in the school | ||||||
31 | district office
for public inspection. This listing shall | ||||||
32 | include all wages, salaries
and expenditures over $500 expended | ||||||
33 | from any revolving fund maintained
by the district. Any | ||||||
34 | resident of the school district may receive a copy
of this | ||||||
35 | report, upon request, by paying a reasonable charge to defray
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36 | the costs of preparing such copy.
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1 | This Section does not apply to cities having a population | ||||||
2 | exceeding
500,000.
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3 | (Source: P.A. 86-96; 86-1441; 87-191; 87-473; 87-895.)
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4 | Section 99. Effective date. This Act takes effect upon | ||||||
5 | becoming law. |