Rep. Lance Yednock

Filed: 3/21/2023





10300HB0341ham003LRB103 03868 RJT 59776 a


2    AMENDMENT NO. ______. Amend House Bill 341 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The School Code is amended by changing
5Sections 10-17 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



10300HB0341ham003- 2 -LRB103 03868 RJT 59776 a

1make available to the public a statement of the affairs of the
2district prior to December 1 annually by submitting the
3statement of affairs in such form as may be prescribed by the
4State Board of Education for posting on the State Board of
5Education's Internet website, by having copies of the
6statement of affairs available in the main administrative
7office of the district, and by publishing in a newspaper of
8general circulation published in the school district an annual
9statement of affairs summary containing at a minimum all of
10the following information:
11        (1) A summary statement of operations for all funds of
12    the district, as excerpted from the statement of affairs
13    filed with the State Board of Education. The summary
14    statement must include a listing of all moneys received by
15    the district, indicating the total amounts, in the
16    aggregate, each fund of the district received, with a
17    general statement concerning the source of receipts.
18        (2) Except as provided in subdivision (3) of this
19    subsection (a), a listing of all moneys paid out by the
20    district where the total amount paid during the fiscal
21    year exceeds $2,500 in the aggregate per person, giving
22    the name of each person to whom moneys were paid and the
23    total paid to each person.
24        (3) A listing of all personnel, by name, with an
25    annual fiscal year gross payment in the categories set
26    forth in subdivisions 1 and 2 of subsection (c) of this



10300HB0341ham003- 3 -LRB103 03868 RJT 59776 a

1    Section.
2In this Section, "newspaper of general circulation" means a
3newspaper of general circulation published in the school
4district, or, if no newspaper is published in the school
5district, a newspaper published in the county where the school
6district is located or, if no newspaper is published in the
7county, a newspaper published in the educational service
8region where the regional superintendent of schools has
9supervision and control of the school district. The submission
10to the State Board of Education shall include an assurance
11that the statement of affairs has been made available in the
12main administrative office of the school district and that the
13required notice has been published in accordance with this
15    After December 15 annually, upon 10 days prior written
16notice to the school district, the State Board of Education
17may discontinue the processing of payments to the State
18Comptroller's office on behalf of any school district that is
19not in compliance with the requirements imposed by this
20Section. The State Board of Education shall resume the
21processing of payments to the State Comptroller's Office on
22behalf of the school district once the district is in
23compliance with the requirements imposed by this Section.
24    The State Board of Education must post, on or before
25January 15, all statements of affairs timely received from
26school districts.



10300HB0341ham003- 4 -LRB103 03868 RJT 59776 a

1    (b) (Blank). When any school district is the
2administrative district for several school districts operating
3under a joint agreement as authorized by this Code, no
4receipts or disbursements accruing, received or paid out by
5that school district as such an administrative district shall
6be included in the statement of affairs of the district
7required by this Section. However, that district shall have
8prepared and made available to the public, in accordance with
9subsection (a) of this Section, in the same manner and subject
10to the same requirements as are provided in this Section for
11the statement of affairs of that district, a statement showing
12the cash receipts and disbursements by funds (or the revenue,
13expenses and financial position, if the accrual system of
14accounting is used) of the district as such administrative
15district, in the form prescribed by the State Board of
16Education. The costs of publishing the notice and summary of
17this separate statement prepared by such an administrative
18district shall be apportioned among and paid by the
19participating districts in the same manner as other costs and
20expenses accruing to those districts jointly.
21    School districts on a cash basis shall have prepared and
22made available to the public, in accordance with subsection
23(a) of this Section, a statement showing the cash receipts and
24disbursements by funds in the form prescribed by the State
25Board of Education.
26    School districts using the accrual system of accounting



10300HB0341ham003- 5 -LRB103 03868 RJT 59776 a

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



10300HB0341ham003- 6 -LRB103 03868 RJT 59776 a

1    one of the following categories:
2            (a) Under $25,000
3            (b) $25,000 to $39,999
4            (c) $40,000 to $59,999
5            (d) $60,000 to $89,999
6            (e) $90,000 and over
7        2. Annual fiscal year payment for non-certificated
8    personnel to be shown by name, listing each employee in
9    one of the following categories:
10            (a) Under $25,000
11            (b) $25,000 to $39,999
12            (c) $40,000 to $59,999
13            (d) $60,000 and over
14        3. In addition to wages and salaries all other moneys
15    in the aggregate paid to recipients of $1,000 or more,
16    giving the name of the person, firm or corporation and the
17    total amount received by each.
18        4. Approximate size of school district in square
19    miles.
20        5. Number of school attendance centers.
21        6. Numbers of employees as follows:
22            (a) Full-time certificated employees;
23            (b) Part-time certificated employees;
24            (c) Full-time non-certificated employees;
25            (d) Part-time non-certificated employees.
26        7. Numbers of pupils as follows:



10300HB0341ham003- 7 -LRB103 03868 RJT 59776 a

1            (a) Enrolled by grades;
2            (b) Total enrolled;
3            (c) Average daily attendance.
4        8. Assessed valuation as follows:
5            (a) Total of the district;
6            (b) Per pupil in average daily attendance.
7        9. Tax rate for each district fund.
8        10. District financial obligation at the close of the
9    fiscal year as follows:
10            (a) Teachers' orders outstanding;
11            (b) Anticipation warrants outstanding for each
12        fund.
13        11. Total bonded debt at the close of the fiscal year.
14        12. Percent of bonding power obligated currently.
15        13. Value of capital assets of the district including:
16            (a) Land;
17            (b) Buildings;
18            (c) Equipment.
19        14. Total amount of investments each fund.
20        15. Change in net cash position from the previous
21    report period for each district fund.
22    In addition to the above report, a report of expenditures
23in the aggregate paid on behalf of recipients of $500 or more,
24giving the name of the person, firm or corporation and the
25total amount received by each shall be available in the school
26district office for public inspection. This listing shall



10300HB0341ham003- 8 -LRB103 03868 RJT 59776 a

1include all wages, salaries and expenditures over $500
2expended from any revolving fund maintained by the district.
3Any resident of the school district may receive a copy of this
4report, upon request, by paying a reasonable charge to defray
5the costs of preparing such copy.
6    (d) A school district shall post on the district's
7Internet website, on or before December 31 of each year, a copy
8of the district's annual financial report, a report of all
9compensation paid to non-certified district staff during the
10year, and a report of all payments made to vendors during the
12    (e) This Section does not apply to cities having a
13population exceeding 500,000.
14(Source: P.A. 94-875, eff. 7-1-06.)
15    (105 ILCS 5/10-20.44)
16    Sec. 10-20.44. Report on contracts.
17    (a) This Section applies to all school districts,
18including a school district organized under Article 34 of this
20    (b) A school board must list on the district's Internet
21website, if any, all contracts over $25,000 and any contract
22that the school board enters into with an exclusive bargaining
24    (c) Each year, in conjunction with the submission of the
25Statement of Affairs to the State Board of Education prior to



10300HB0341ham003- 9 -LRB103 03868 RJT 59776 a

1December 1, provided for in Section 10-17, each school
2district shall submit to the State Board of Education an
3annual report on all contracts over $25,000 awarded by the
4school district during the previous fiscal year. The report
5shall include at least the following:
6        (1) the total number of all contracts awarded by the
7    school district;
8        (2) the total value of all contracts awarded;
9        (3) the number of contracts awarded to minority-owned
10    businesses, women-owned businesses, and businesses owned
11    by persons with disabilities, as defined in the Business
12    Enterprise for Minorities, Women, and Persons with
13    Disabilities Act, and locally owned businesses; and
14        (4) the total value of contracts awarded to
15    minority-owned businesses, women-owned businesses, and
16    businesses owned by persons with disabilities, as defined
17    in the Business Enterprise for Minorities, Women, and
18    Persons with Disabilities Act, and locally owned
19    businesses.
20    The report shall be made available to the public,
21including publication on the school district's Internet
22website, if any.
23(Source: P.A. 100-391, eff. 8-25-17.)".