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1 | AN ACT concerning education.
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2 | Be it enacted by the People of the State of Illinois,
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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: | ||||||||||||||||||||||||
6 | (105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
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7 | Sec. 10-17. Statement of affairs.
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8 | (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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11 | system may not change to a cash basis without the permission of | ||||||||||||||||||||||||
12 | the
State Board of Education.
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13 | 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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1 | 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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1 | 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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7 | 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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16 | 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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19 | (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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1 | 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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6 | 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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12 | 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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15 | 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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21 | 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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24 | 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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1 | 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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15 | 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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18 | (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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21 | 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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24 | (a) Under $25,000
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25 | (b) $25,000 to $39,999
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26 | (c) $40,000 to $59,999
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1 | (d) $60,000 to $89,999
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2 | (e) $90,000 and over
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3 | 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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6 | (a) Under $25,000
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7 | (b) $25,000 to $39,999
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8 | (c) $40,000 to $59,999
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9 | (d) $60,000 and over
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10 | 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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14 | 4. Approximate size of school district in square miles.
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15 | 5. Number of school attendance centers.
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16 | 6. Numbers of employees as follows:
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17 | (a) Full-time certificated employees;
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18 | (b) Part-time certificated employees;
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19 | (c) Full-time non-certificated employees;
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20 | (d) Part-time non-certificated employees.
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21 | 7. Numbers of pupils as follows:
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22 | (a) Enrolled by grades;
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23 | (b) Total enrolled;
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24 | (c) Average daily attendance.
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25 | 8. Assessed valuation as follows:
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26 | (a) Total of the district;
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1 | (b) Per pupil in average daily attendance.
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2 | 9. Tax rate for each district fund.
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3 | 10. District financial obligation at the close of the | ||||||
4 | fiscal year as
follows:
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5 | (a) Teachers' orders outstanding;
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6 | (b) Anticipation warrants outstanding for each | ||||||
7 | fund.
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8 | 11. Total bonded debt at the close of the fiscal year.
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9 | 12. Percent of bonding power obligated currently.
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10 | 13. Value of capital assets of the district including:
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11 | (a) Land;
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12 | (b) Buildings;
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13 | (c) Equipment.
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14 | 14. Total amount of investments each fund.
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15 | 15. Change in net cash position from the previous | ||||||
16 | report period for
each district fund.
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17 | 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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26 | 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. 94-875, eff. 7-1-06.)
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