HB0341ham001 103RD GENERAL ASSEMBLY

Rep. Lance Yednock

Filed: 3/14/2023

10300HB0341ham001 LRB103 03868 RJT 58478 a

AMENDMENT TO HOUSE BILL 341

AMENDMENT NO. ______. Amend House Bill 341 by replacing everything after the enacting clause with the following:

"Section 5. The School Code is amended by changing Sections 2-3.103 and 10-17 as follows:

(105 ILCS 5/2-3.103) (from Ch. 122, par. 2-3.103)

Sec. 2-3.103. Salary and benefit survey. For each school year, the State Board of Education shall conduct, in each school district, a school district salary and benefits survey covering the district's licensed and educational support personnel. However, the collection of information covering educational support personnel must be limited to districts with 1,000 or more students enrolled.

A survey form shall be developed and furnished by the State Board of Education to each school district on or before October 1 of the school year covered by the survey, and each school district shall submit a completed survey to the State Board of Education on or before February 1 of the school year covered by the survey.

The State Board of Education shall compile, by April 30 of the school year covered by the survey, a statewide salary and benefit survey report based upon the surveys completed and submitted for that school year by the individual school districts as required by this Section, and shall make the survey report available to all school districts and to all "employee organizations" as defined in Section 2 of the Illinois Educational Labor Relations Act.

The data required to be reported by each school district on the salary and benefits survey developed and furnished under this Section for the school year covered by the survey shall include, but shall not be limited to, the following:

(1) the district's estimated fall enrollment;

(2) with respect to both its licensed and educational support personnel employees:

(A) whether the district has a salary schedule, salary policy but no salary schedule, or no salary policy and no salary schedule;

(B) when each such salary schedule or policy of the district was or will be adopted;

(C) whether there is a negotiated agreement between the school board and any teacher, educational support personnel or other employee organization and, if so, the affiliation of the local of such organization, together with the month and year of expiration of the negotiated agreement and whether it contains a fair share provision; and if there is no such negotiated agreement but the district does have a salary schedule or policy, a brief explanation of the manner in which each such salary schedule or policy was developed prior to its adoption by the school board, including a statement of whether any meetings between the school board and the superintendent leading up to adoption of the salary schedule or policy were based upon, or were conducted without any discussions between the superintendent and the affected teachers, educational support personnel or other employees;

(D) whether the district's salary program, policies or provisions are based upon merit or performance evaluation of individual teachers, educational support personnel or other employees, and whether they include: severance pay provisions; early retirement incentives; sick leave bank provisions; sick leave accumulation provisions and, if so, to how many days; personal, business or emergency leave with pay and, if so, the number of days; or direct reimbursement in whole or in part for expenses, such as tuition and materials, incurred in acquiring additional college credit;

(E) whether school board paid or tax sheltered retirement contributions are included in any existing salary schedule or policy of the school district; what percent (if any) of the salary of each different licensed and educational support personnel employee classification (using the employee salary which reflects the highest regularly scheduled step in that classification on the salary schedule or policy of the district) is school board paid to an employee retirement system; the highest scheduled salary and the level of education or training required to reach the highest scheduled salary in each licensed and educational support personnel employee classification; using annual salaries from the school board's salary schedule or policy for each licensed and educational support personnel employee classification (and excluding from such salaries items of individual compensation resulting from extra-curricular duties, employment beyond the regular school year and longevity service pay, but including additional compensation such as grants and cost of living bonuses that are received by all employees in a classification or by all employees in a classification who are at the maximum experience level), the beginning, maximum and specified intermediate salaries reported to an employee retirement system (including school board paid or tax sheltered retirement contributions, but excluding fringe benefits) for each educational or training category within each licensed and educational support personnel employee classification; and the completed years of experience required to reach such maximum regularly scheduled and highest scheduled salaries;

(F) whether the school district provides longevity pay beyond the last annual regular salary increase available under the district's salary schedule or policy; and if so, the maximum earnings with longevity for each educational or training category specified by the State Board of Education in its survey form (based on salary reported to an employee's retirement system, including school board paid and tax sheltered retirement contributions, but excluding fringe benefits, and with maximum longevity step numbers and completed years of experience computed as provided in the survey form);

(G) for each dental, disability, hospitalization, life, prescription or vision insurance plan, cafeteria plan or other fringe benefit plan sponsored by the school board: (i) a statement of whether such plan is available to full time teachers or other licensed personnel covered by a district salary schedule or policy, whether such plan is available to full time educational support personnel covered by a district salary schedule or policy, and whether all full time employees to whom coverage under such plan is available are entitled to receive the same benefits under that plan; and (ii) the total annual cost of coverage under that plan for a covered full time employee who is at the highest regularly scheduled step on the salary schedule or policy of the district applicable to such employee, the percent of that total annual cost paid by the school board, the total annual cost of coverage under that plan for the family of that employee, and the percent of that total annual cost for family coverage paid by the school board.

In addition, each school district shall provide to the State Board of Education, on or before February 1 of the school year covered by the survey, as required by this Section, a copy of each salary schedule, salary policy, and negotiated agreement which is identified or otherwise referred to in the completed survey form.

If a school district follows the posting and reporting requirements of subsection (d) of Section 10-17 of this Code, then the school district may choose not to report under this Section.

(Source: P.A. 102-894, eff. 5-20-22.)

(105 ILCS 5/10-17) (from Ch. 122, par. 10-17)

Sec. 10-17. Statement of affairs.

(a) In Class I or Class II county school units the school board may use either a cash basis or accrual system of accounting; however, any board so electing to use the accrual system may not change to a cash basis without the permission of the State Board of Education.

School Boards using either a cash basis or accrual system of accounting shall maintain records showing the assets, liabilities and fund balances in such minimum forms as may be prescribed by the State Board of Education. Such boards shall make available to the public a statement of the affairs of the district prior to December 1 annually by submitting the statement of affairs in such form as may be prescribed by the State Board of Education for posting on the State Board of Education's Internet website, by having copies of the statement of affairs available in the main administrative office of the district, and by publishing in a newspaper of general circulation published in the school district an annual statement of affairs summary containing at a minimum all of the following information:

(1) A summary statement of operations for all funds of the district, as excerpted from the statement of affairs filed with the State Board of Education. The summary statement must include a listing of all moneys received by the district, indicating the total amounts, in the aggregate, each fund of the district received, with a general statement concerning the source of receipts.

(2) Except as provided in subdivision (3) of this subsection (a), a listing of all moneys paid out by the district where the total amount paid during the fiscal year exceeds $2,500 in the aggregate per person, giving the name of each person to whom moneys were paid and the total paid to each person.

(3) A listing of all personnel, by name, with an annual fiscal year gross payment in the categories set forth in subdivisions 1 and 2 of subsection (c) of this Section. In this Section, "newspaper of general circulation" means a newspaper of general circulation published in the school district, or, if no newspaper is published in the school district, a newspaper published in the county where the school district is located or, if no newspaper is published in the county, a newspaper published in the educational service region where the regional superintendent of schools has supervision and control of the school district. The submission to the State Board of Education shall include an assurance that the statement of affairs has been made available in the main administrative office of the school district and that the required notice has been published in accordance with this Section.

After December 15 annually, upon 10 days prior written notice to the school district, the State Board of Education may discontinue the processing of payments to the State Comptroller's office on behalf of any school district that is not in compliance with the requirements imposed by this Section. The State Board of Education shall resume the processing of payments to the State Comptroller's Office on behalf of the school district once the district is in compliance with the requirements imposed by this Section.

The State Board of Education must post, on or before January 15, all statements of affairs timely received from school districts.

(b) When any school district is the administrative district for several school districts operating under a joint agreement as authorized by this Code, no receipts or disbursements accruing, received or paid out by that school district as such an administrative district shall be included in the statement of affairs of the district required by this Section. However, that district shall have prepared and made available to the public, in accordance with subsection (a) of this Section, in the same manner and subject to the same requirements as are provided in this Section for the statement of affairs of that district, a statement showing the cash receipts and disbursements by funds (or the revenue, expenses and financial position, if the accrual system of accounting is used) of the district as such administrative district, in the form prescribed by the State Board of Education. The costs of publishing the notice and summary of this separate statement prepared by such an administrative district shall be apportioned among and paid by the participating districts in the same manner as other costs and expenses accruing to those districts jointly.

School districts on a cash basis shall have prepared and made available to the public, in accordance with subsection (a) of this Section, a statement showing the cash receipts and disbursements by funds in the form prescribed by the State Board of Education.

School districts using the accrual system of accounting shall have prepared and made available to the public, in accordance with subsection (a) of this Section, a statement of revenue and expenses and a statement of financial position in the form prescribed by the State Board of Education.

In Class II county school units such statement shall be prepared and made available to the public, in accordance with subsection (a) of this Section, by the township treasurer of the unit within which such districts are located, except with respect to the school board of any school district that no longer is subject to the jurisdiction and authority of a township treasurer or trustees of schools of a township because the district has withdrawn from the jurisdiction and authority of the township treasurer and trustees of schools of the township or because those offices have been abolished as provided in subsection (b) or (c) of Section 5-1, and as to each such school district the statement required by this Section shall be prepared and made available to the public, in accordance with subsection (a) of this Section, by the school board of such district in the same manner as required for school boards of school districts situated in Class I county school units.

(c) The statement of affairs required pursuant to this Section shall contain such information as may be required by the State Board of Education, including:

1. Annual fiscal year gross payment for certificated personnel to be shown by name, listing each employee in one of the following categories:

(a) Under $25,000

(b) $25,000 to $39,999

(c) $40,000 to $59,999

(d) $60,000 to $89,999

(e) $90,000 and over

2. Annual fiscal year payment for non-certificated personnel to be shown by name, listing each employee in one of the following categories:

(a) Under $25,000

(b) $25,000 to $39,999

(c) $40,000 to $59,999

(d) $60,000 and over

3. In addition to wages and salaries all other moneys in the aggregate paid to recipients of $1,000 or more, giving the name of the person, firm or corporation and the total amount received by each.

4. Approximate size of school district in square miles.

5. Number of school attendance centers.

6. Numbers of employees as follows:

(a) Full-time certificated employees;

(b) Part-time certificated employees;

(c) Full-time non-certificated employees;

(d) Part-time non-certificated employees.

7. Numbers of pupils as follows:

(a) Enrolled by grades;

(b) Total enrolled;

(c) Average daily attendance.

8. Assessed valuation as follows:

(a) Total of the district;

(b) Per pupil in average daily attendance.

9. Tax rate for each district fund.

10. District financial obligation at the close of the fiscal year as follows:

(a) Teachers' orders outstanding;

(b) Anticipation warrants outstanding for each fund.

11. Total bonded debt at the close of the fiscal year.

12. Percent of bonding power obligated currently.

13. Value of capital assets of the district including:

(a) Land;

(b) Buildings;

(c) Equipment.

14. Total amount of investments each fund.

15. Change in net cash position from the previous report period for each district fund.

In addition to the above report, a report of expenditures in the aggregate paid on behalf of recipients of $500 or more, giving the name of the person, firm or corporation and the total amount received by each shall be available in the school district office for public inspection. This listing shall include all wages, salaries and expenditures over $500 expended from any revolving fund maintained by the district. Any resident of the school district may receive a copy of this report, upon request, by paying a reasonable charge to defray the costs of preparing such copy.

(d) Instead of completing, submitting, and making available a statement of affairs pursuant to this Section, any other summary, statement, or report required by this Section, and the salary and benefit survey pursuant to Section 2-3.103 of this Code, a school district may post on the district's Internet website, on or before December 31 of each year, a copy of the annual district audit, a report of compensation for all district staff, and a list of payments to a person, firm, or corporation in the following ranges:

(1) $5,000 through $9,999;

(2) $10,000 through $24,999; and

(3) $25,000 or more.

(e) This Section does not apply to cities having a population exceeding 500,000.

(Source: P.A. 94-875, eff. 7-1-06.)".