Illinois General Assembly - Full Text of HB0341
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Full Text of HB0341  103rd General Assembly



HB0341 EngrossedLRB103 03868 RJT 48874 b

1    AN ACT concerning education.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The School Code is amended by changing Sections
510-17 and 10-20.44 as follows:
6    (105 ILCS 5/10-17)  (from Ch. 122, par. 10-17)
7    Sec. 10-17. Reporting 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
17make available to the public a statement of the affairs of the
18district prior to December 1 annually by submitting the
19statement of affairs in such form as may be prescribed by the
20State Board of Education for posting on the State Board of
21Education's Internet website, by having copies of the
22statement of affairs available in the main administrative
23office of the district, and by publishing in a newspaper of



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1general circulation published in the school district an annual
2statement of affairs summary containing at a minimum all of
3the 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
14    year exceeds $2,500 in the aggregate per person, giving
15    the name of each person to whom moneys were paid and the
16    total paid to each person.
17        (3) A listing of all personnel, by name, with an
18    annual fiscal year gross payment in the categories set
19    forth in subdivisions 1 and 2 of subsection (c) of this
20    Section.
21In this Section, "newspaper of general circulation" means a
22newspaper of general circulation published in the school
23district, or, if no newspaper is published in the school
24district, a newspaper published in the county where the school
25district is located or, if no newspaper is published in the
26county, a newspaper published in the educational service



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1region where the regional superintendent of schools has
2supervision and control of the school district. The submission
3to the State Board of Education shall include an assurance
4that the statement of affairs has been made available in the
5main administrative office of the school district and that the
6required notice has been published in accordance with this
8    After December 15 annually, upon 10 days prior written
9notice to the school district, the State Board of Education
10may discontinue the processing of payments to the State
11Comptroller's office on behalf of any school district that is
12not in compliance with the requirements imposed by this
13Section. The State Board of Education shall resume the
14processing of payments to the State Comptroller's Office on
15behalf of the school district once the district is in
16compliance with the requirements imposed by this Section.
17    The State Board of Education must post, on or before
18January 15, all statements of affairs timely received from
19school districts.
20    (b) (Blank). When any school district is the
21administrative district for several school districts operating
22under a joint agreement as authorized by this Code, no
23receipts or disbursements accruing, received or paid out by
24that school district as such an administrative district shall
25be included in the statement of affairs of the district
26required by this Section. However, that district shall have



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1prepared and made available to the public, in accordance with
2subsection (a) of this Section, in the same manner and subject
3to the same requirements as are provided in this Section for
4the statement of affairs of that district, a statement showing
5the cash receipts and disbursements by funds (or the revenue,
6expenses and financial position, if the accrual system of
7accounting is used) of the district as such administrative
8district, in the form prescribed by the State Board of
9Education. The costs of publishing the notice and summary of
10this separate statement prepared by such an administrative
11district shall be apportioned among and paid by the
12participating districts in the same manner as other costs and
13expenses accruing to those districts jointly.
14    School districts on a cash basis shall have prepared and
15made available to the public, in accordance with subsection
16(a) of this Section, a statement showing the cash receipts and
17disbursements by funds in the form prescribed by the State
18Board of Education.
19    School districts using the accrual system of accounting
20shall have prepared and made available to the public, in
21accordance with subsection (a) of this Section, a statement of
22revenue and expenses and a statement of financial position in
23the form prescribed by the State Board of Education.
24    In Class II county school units such statement shall be
25prepared and made available to the public, in accordance with
26subsection (a) of this Section, by the township treasurer of



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1the unit within which such districts are located, except with
2respect to the school board of any school district that no
3longer is subject to the jurisdiction and authority of a
4township treasurer or trustees of schools of a township
5because the district has withdrawn from the jurisdiction and
6authority of the township treasurer and trustees of schools of
7the township or because those offices have been abolished as
8provided in subsection (b) or (c) of Section 5-1, and as to
9each such school district the statement required by this
10Section shall be prepared and made available to the public, in
11accordance with subsection (a) of this Section, by the school
12board of such district in the same manner as required for
13school boards of school districts situated in Class I county
14school units.
15    (c) (Blank). The statement of affairs required pursuant to
16this Section shall contain such information as may be required
17by the State Board of Education, including:
18        1. Annual fiscal year gross payment for certificated
19    personnel to be shown by name, listing each employee in
20    one of the following categories:
21            (a) Under $25,000
22            (b) $25,000 to $39,999
23            (c) $40,000 to $59,999
24            (d) $60,000 to $89,999
25            (e) $90,000 and over
26        2. Annual fiscal year payment for non-certificated



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1    personnel to be shown by name, listing each employee in
2    one of the following categories:
3            (a) Under $25,000
4            (b) $25,000 to $39,999
5            (c) $40,000 to $59,999
6            (d) $60,000 and over
7        3. In addition to wages and salaries all other moneys
8    in the aggregate paid to recipients of $1,000 or more,
9    giving the name of the person, firm or corporation and the
10    total amount received by each.
11        4. Approximate size of school district in square
12    miles.
13        5. Number of school attendance centers.
14        6. Numbers of employees as follows:
15            (a) Full-time certificated employees;
16            (b) Part-time certificated employees;
17            (c) Full-time non-certificated employees;
18            (d) Part-time non-certificated employees.
19        7. Numbers of pupils as follows:
20            (a) Enrolled by grades;
21            (b) Total enrolled;
22            (c) Average daily attendance.
23        8. Assessed valuation as follows:
24            (a) Total of the district;
25            (b) Per pupil in average daily attendance.
26        9. Tax rate for each district fund.



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1        10. District financial obligation at the close of the
2    fiscal year as follows:
3            (a) Teachers' orders outstanding;
4            (b) Anticipation warrants outstanding for each
5        fund.
6        11. Total bonded debt at the close of the fiscal year.
7        12. Percent of bonding power obligated currently.
8        13. Value of capital assets of the district including:
9            (a) Land;
10            (b) Buildings;
11            (c) Equipment.
12        14. Total amount of investments each fund.
13        15. Change in net cash position from the previous
14    report period for each district fund.
15    In addition to the above report, a report of expenditures
16in the aggregate paid on behalf of recipients of $500 or more,
17giving the name of the person, firm or corporation and the
18total amount received by each shall be available in the school
19district office for public inspection. This listing shall
20include all wages, salaries and expenditures over $500
21expended from any revolving fund maintained by the district.
22Any resident of the school district may receive a copy of this
23report, upon request, by paying a reasonable charge to defray
24the costs of preparing such copy.
25    (d) A school district shall post on the district's
26Internet website, on or before December 31 of each year, a copy



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1of the district's annual financial report, a report of all
2compensation paid to non-certified district staff during the
3year, and a report of all payments made to vendors during the
5    (e) This Section does not apply to cities having a
6population exceeding 500,000.
7(Source: P.A. 94-875, eff. 7-1-06.)
8    (105 ILCS 5/10-20.44)
9    Sec. 10-20.44. Report on contracts.
10    (a) This Section applies to all school districts,
11including a school district organized under Article 34 of this
13    (b) A school board must list on the district's Internet
14website, if any, all contracts over $25,000 and any contract
15that the school board enters into with an exclusive bargaining
17    (c) Each year, in conjunction with the submission of the
18Statement of Affairs to the State Board of Education prior to
19December 1, provided for in Section 10-17, each school
20district shall submit to the State Board of Education an
21annual report on all contracts over $25,000 awarded by the
22school district during the previous fiscal year. The report
23shall include at least the following:
24        (1) the total number of all contracts awarded by the
25    school district;



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1        (2) the total value of all contracts awarded;
2        (3) the number of contracts awarded to minority-owned
3    businesses, women-owned businesses, and businesses owned
4    by persons with disabilities, as defined in the Business
5    Enterprise for Minorities, Women, and Persons with
6    Disabilities Act, and locally owned businesses; and
7        (4) the total value of contracts awarded to
8    minority-owned businesses, women-owned businesses, and
9    businesses owned by persons with disabilities, as defined
10    in the Business Enterprise for Minorities, Women, and
11    Persons with Disabilities Act, and locally owned
12    businesses.
13    The report shall be made available to the public,
14including publication on the school district's Internet
15website, if any.
16(Source: P.A. 100-391, eff. 8-25-17.)