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09400HB4614ham001 |
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LRB094 16010 NHT 54573 a |
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| newspaper published in the educational service region in which |
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| the
regional superintendent has supervision and control of such |
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| school
district in such form as may be prescribed by the State |
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| Board of Education. Prior to December 1 annually, each school |
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| board must send, by certified mail, a copy of the statement of |
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| public affairs to a newspaper of general circulation published |
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| in the school district or, if no newspaper is published in the |
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| school district, a newspaper published in the county where the |
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| school district is located or, if no newspaper is published in |
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| the county, a newspaper published in the educational service |
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| region where the regional superintendent of schools has |
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| supervision and control of the school district.
Not later than |
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| December 15 annually the clerk shall
file with the regional |
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| superintendent a certified statement that the statement of |
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| public affairs
publication has been made available in the |
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| school district office, has been mailed to a local newspaper, |
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| and has been submitted to the State Board of Education,
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| together with a copy of the statement of public affairs
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| newspaper
containing it . After December 15 annually the State |
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| Board of Education shall instruct the State Comptroller to |
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| withhold payment of any State money due to be distributed to or |
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| on behalf of the school district
regional superintendent
of |
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| schools shall withhold from each treasurer any public moneys |
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| due to
be distributed to the treasurer until the duties |
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| required under this Section
section have been complied with. |
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| The State Board of Education must post all statements of public |
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| affairs received from school districts on or before January 15 |
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| each year.
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| When any school district is the administrative district for |
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| several
school districts operating under a joint agreement as |
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| authorized by this Code
Act , no receipts or disbursements |
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| accruing, received or paid out by that
school district as such |
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| an administrative district shall be included in
the statement |
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| of public affairs of the district required by this Section.
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09400HB4614ham001 |
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LRB094 16010 NHT 54573 a |
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| However, that district shall have prepared , made available, |
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| mailed, and submitted
and published , in the same
manner and |
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| subject to the same requirements as are provided in this
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| Section for the statement of public affairs of that district, a |
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| statement
showing the cash receipts and disbursements by funds , |
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| with the total amount for both cash receipts and disbursements |
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| at the end, (or the revenue and ,
expenses , with the total |
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| amount for both revenue and expenses at the end, and the
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| financial position, if the accrual system of accounting is
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| used) of the district as such administrative district, in the |
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| form
prescribed by the State Board of Education. The costs of |
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| making available, mailing, and submitting
publishing this |
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| separate statement prepared by such an administrative
district |
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| shall be apportioned among and paid by the participating
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| districts in the same manner as other costs and expenses |
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| accruing to
those districts jointly.
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| School districts on a cash basis shall have prepared , made |
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| available, mailed, and submitted
and publish a
statement |
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| showing the cash receipts and disbursements by funds , with the |
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| total amount for both cash receipts and disbursements at the |
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| end, in the
form prescribed by the State Board of Education.
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| School districts using the accrual system of accounting |
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| shall have
prepared , made available, mailed, and submitted
and |
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| publish a statement of revenue and expenses , with the total |
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| amount for both revenue and expenses at the end, and a |
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| statement
of financial position in the form prescribed by the |
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| State Board of Education.
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| In Class II county school units such statement shall be |
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| prepared , made available, mailed, and submitted
and
published
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| by the township treasurer of the unit within which such
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| districts are located, except with respect to the school board |
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| of any
school district that no longer is subject to the |
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| jurisdiction and authority
of a township treasurer or trustees |
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| of schools of a township
because the district has withdrawn |
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09400HB4614ham001 |
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LRB094 16010 NHT 54573 a |
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| from the jurisdiction and authority of the
township treasurer |
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| and trustees of schools of the township or because
those |
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| offices have been abolished as provided in subsection (b) or
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| (c) of Section 5-1, and as to each such school district the |
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| statement
required by this Section shall be prepared , made |
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| available, mailed, and submitted
and published by the school
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| board of such district in the same manner as required for |
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| school boards of
school districts situated in Class I county |
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| school units.
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| In Class I and Class II counties the statement of school |
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| districts on
either a cash or accrual basis shall show such |
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| other information as may
be required by the State Board of |
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| Education, including:
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| 1. Annual fiscal year gross payment for certificated |
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| personnel , to be listed by the number of employees in each
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| shown by name, listing each employee in one of the following |
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| categories:
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| (a) Under $25,000
$15,000
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| (b) $25,000 to $39,999
$15,000 to $24,999
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| (c) $40,000 to $59,999
$25,000 to $39,999
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| (d) $60,000 to $89,999
$40,000 and over |
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| (e) $90,000 and over
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| 2. Annual fiscal year payment for non-certificated |
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| personnel , to be listed by the number of employees in each
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| shown by name, listing each employee in one of the following |
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| categories:
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| (a) Under $25,000
$15,000
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| (b) $25,000 to $39,999
$15,000 to $24,999
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| (c) $40,000 to $59,999
$25,000 to $39,999
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| (d) $60,000
$40,000 and over
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| 3. In addition to wages and salaries , all other moneys in |
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| the
aggregate paid to recipients of $1,000 or more, giving the |
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| name of the
person, firm , or corporation and the total amount |
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| received by each , and, after this list, the total amount paid |
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09400HB4614ham001 |
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LRB094 16010 NHT 54573 a |
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| to all vendors who have individually been paid less than |
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| $1,000 .
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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 |
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| fiscal year as
follows:
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| (a) Teachers' orders outstanding;
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| (b) Anticipation warrants outstanding for each 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 report |
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| period for
each district fund.
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| In addition to the above report, a report
of expenditures |
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| in the aggregate paid on behalf of recipients of $500 or
more, |
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| giving the name of the person, firm or corporation and the |
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| total
amount received by each shall be available in the school |
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09400HB4614ham001 |
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LRB094 16010 NHT 54573 a |
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| district office
for public inspection. This listing shall |
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| include all wages, salaries
and expenditures over $500 expended |
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| from any revolving fund maintained
by the district. Any |
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| resident of the school district may receive a copy
of this |
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| 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 |
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| exceeding
500,000.
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| (Source: P.A. 86-96; 86-1441; 87-191; 87-473; 87-895.)
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| (105 ILCS 5/34-18.33 new)
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| Sec. 34-18.33. Statement of public affairs. The board may |
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| use either a cash basis or accrual
system of accounting; |
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| however, if the board elects to use the accrual
system, it may |
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| not change to a cash basis without the permission of the
State |
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| Board of Education.
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| The board shall maintain records showing the assets, |
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| liabilities, and
fund balances in such minimum forms as may be |
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| prescribed by the
State Board of Education. The board shall |
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| make available in the school district office for public |
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| inspection, upon request, and submit to the State Board of |
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| Education for posting on the State Board of Education's |
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| Internet website
a
statement of the affairs of the district |
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| prior to December 1 annually in such form as may be prescribed |
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| by the State Board of Education. Prior to December 1 annually, |
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| the board must send, by certified mail, a copy of the statement |
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| of public affairs to a newspaper of general circulation |
27 |
| published in the school district.
Not later than December 15 |
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| annually the clerk shall
file with the State Board of Education |
29 |
| a certified statement that the statement of public affairs
has |
30 |
| been made available in the school district office, has been |
31 |
| mailed to a local newspaper, and has been submitted to the |
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| State Board of Education. After December 15 annually the State |
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| Board of Education shall instruct the State Comptroller to |
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09400HB4614ham001 |
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LRB094 16010 NHT 54573 a |
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| withhold payment of any State money due to be distributed to or |
2 |
| on behalf of the school district until the duties required |
3 |
| under this Section
have been complied with. The State Board of |
4 |
| Education must post the statement of public affairs received |
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| from the school district on or before January 15 each year.
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| If the district is on a cash basis, it shall have prepared, |
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| made available, mailed, and submitted
a
statement showing the |
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| cash receipts and disbursements by funds, with the total amount |
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| for both cash receipts and disbursements at the end, in the
|
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| form prescribed by the State Board of Education.
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| If the district is using the accrual system of accounting, |
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| it shall have
prepared, made available, mailed, and submitted
a |
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| statement of revenue and expenses, with the total amount for |
14 |
| both revenue and expenses at the end, and a statement
of |
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| financial position in the form prescribed by the State Board of |
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| Education.
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| The statement of the school district shall show such other |
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| information as may
be required by the State Board of Education, |
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| including:
|
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| (1) Annual fiscal year gross payment for certificated |
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| personnel, to be listed by the number of employees in each
of |
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| 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 |
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| personnel, to be listed by the number of employees in each
of |
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| 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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09400HB4614ham001 |
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LRB094 16010 NHT 54573 a |
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| (3) In addition to wages and salaries, all other moneys in |
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| the
aggregate paid to recipients of $1,000 or more, giving the |
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| name of the
person, firm, or corporation and the total amount |
4 |
| received by each, and, after this list, the total amount paid |
5 |
| to all vendors who have individually been paid less than |
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| $1,000.
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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 |
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| fiscal year as
follows:
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| (A) Teachers' orders outstanding.
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| (B) Anticipation warrants outstanding for each fund.
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| (11) Total bonded debt at the close of the fiscal year.
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| (12) Percentage 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 for each fund.
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| (15) Change in net cash position from the previous |
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| reporting period for
each district fund.
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09400HB4614ham001 |
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LRB094 16010 NHT 54573 a |
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| In addition to the above report, a report
of expenditures |
2 |
| in the aggregate paid on behalf of recipients of $500 or
more, |
3 |
| giving the name of the person, firm, or corporation and the |
4 |
| total
amount received by each shall be available in the school |
5 |
| district office
for public inspection. This listing shall |
6 |
| include all wages, salaries,
and expenditures over $500 |
7 |
| expended from any revolving fund maintained
by the district. |
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| Any resident of the school district may receive a copy
of this |
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| report, upon request, by paying a reasonable charge to defray
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| the costs of preparing the copy.
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| Section 90. The State Mandates Act is amended by adding |
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| Section 8.30 as follows: |
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| (30 ILCS 805/8.30 new) |
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| Sec. 8.30. Exempt mandate. Notwithstanding Sections 6 and 8 |
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| of this Act, no reimbursement by the State is required for the |
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| implementation of any mandate created by this amendatory Act of |
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| the 94th General Assembly. ".
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