94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB1090


 
Introduced 02/08/05, by Rep. Randall M. Hultgren
 
SYNOPSIS AS INTRODUCED:
 		

















105 ILCS 5/2-3.27
  from Ch. 122, par. 2-3.27


105 ILCS 5/2-3.28
  from Ch. 122, par. 2-3.28



30 ILCS 805/8.29 new









    Amends the School Code.  Requires that the forms, procedure, and regulations for school district accounts and budgets be on a per month basis and that the budget and accounting system be on a per month basis.  Amends the State Mandates Act to require implementation without reimbursement by the State. Effective immediately.
















LRB094 09924 LJB 40182 b

















FISCAL NOTE ACT MAY APPLY


STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
















 


 


A BILL FOR









 









HB1090

LRB094 09924 LJB 40182 b






1
    AN ACT concerning education.

 
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 Sections 
5
2-3.27 and 2-3.28 as follows:
 



6
    (105 ILCS 5/2-3.27)  (from Ch. 122, par. 2-3.27)



7
    Sec. 2-3.27. Budgets and accounting practices-Forms and 
8
procedures. To formulate and approve forms, procedure and 
9
regulations for school
district accounts and budgets required 
10
by this Act, which must be on a per month basis, reflecting the 
11
gross
amount of income and expenses, receipts and disbursements 
12
and extending a
net surplus or deficit on operating items, to 
13
advise and assist the
officers of any district in respect to 
14
budgets and accounting practices and
in the formulation and use 
15
of such books, records and accounts or other
forms as may be 
16
required to comply with the provisions of this Act; to
publish 
17
and keep current pamphlets or manuals in looseleaf form 
18
relating to
budgetary and accounting procedure or similar 
19
topics; to make all rules and
regulations as may be necessary 
20
to carry into effect the provisions of this
Act relating to 
21
budgetary procedure and accounting, such rules and
regulations 
22
to include but not to be limited to the establishment of a

23
decimal classification of accounts; to confer with various 
24
district, county
and State officials or take such other action 
25
as may be reasonably required
to carry out the provisions of 
26
this Act relating to budgets and accounting.

27
(Source: Laws 1961, p. 31.)

 



28
    (105 ILCS 5/2-3.28)  (from Ch. 122, par. 2-3.28)



29
    Sec. 2-3.28. Rules and regulations of budget and accounting 
30
systems. To prescribe rules and regulations defining what shall 
31
constitute a
budget and accounting system required under this 
 


 






HB1090
- 2 -
LRB094 09924 LJB 40182 b




1
Act, which must be on a per month basis. The rules and

2
regulations shall prescribe the minimum extent of 
3
verification, the type
of audit, the extent of the audit report 
4
and shall require compliance
with statutory requirements and 
5
standards and such requirements as the
State Board of Education 
6
deems
necessary for an adequate
budget and accounting system.

7
(Source: P.A. 81-1508.)

 
8
    Section 90. The State Mandates Act is amended by adding 
9
Section 8.29 as
follows:


 
10
    (30 ILCS 805/8.29 new)

11
    Sec. 8.29. Exempt mandate. Notwithstanding Sections 6 and 8 
12
of this
Act, no reimbursement by the State is required for the 
13
implementation of
any mandate created by this amendatory Act of 
14
the 94th General Assembly.

 

15
    Section 99. Effective date. This Act takes effect upon 
16
becoming law.