Full Text of HB3471 097th General Assembly
HB3471 97TH GENERAL ASSEMBLY |
| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012 HB3471 Introduced 2/24/2011, by Rep. Daniel Biss SYNOPSIS AS INTRODUCED: |
|
105 ILCS 5/2-3.27 | from Ch. 122, par. 2-3.27 |
105 ILCS 5/2-3.28 | from Ch. 122, par. 2-3.28 |
105 ILCS 5/10-17 | from Ch. 122, par. 10-17 |
|
Amends the School Code. Requires the State Board of Education to develop and maintain a uniform accounting and reporting system for the receipts and expenditures of school districts. Provides that the accounting records maintained by each district must be coordinated with the uniform accounting system. Requires each district to record the receipts and expenditures of the district in accordance with a uniform classification of accounts or chart of accounts and reports as prescribed by the State Board. Requires each district to submit such reports and statements as may be required by the State Board. Requires the State Board to design, revise, and direct the use of accounting records and fiscal procedures and prescribe uniform classifications for receipts and expenditures for all districts. Sets forth requirements for the accounting system. Provides that the State Board shall prescribe the necessary forms to be used by districts in connection with the uniform accounting system.
|
| |
| | FISCAL NOTE ACT MAY APPLY | | STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT |
| | A BILL FOR |
|
| | | HB3471 | | LRB097 10876 RPM 51395 b |
|
| 1 | | AN ACT concerning education.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The School Code is amended by changing Sections | 5 | | 2-3.27, 2-3.28, and 10-17 as follows:
| 6 | | (105 ILCS 5/2-3.27) (from Ch. 122, par. 2-3.27)
| 7 | | Sec. 2-3.27. Budgets and accounting practices-Forms and | 8 | | procedures.
| 9 | | (a) Subject to subsection (b) of this Section, to To | 10 | | formulate and approve forms, procedure and regulations for | 11 | | school
district accounts and budgets required by this Act | 12 | | reflecting the gross
amount of income and expenses, receipts | 13 | | and disbursements and extending a
net surplus or deficit on | 14 | | operating items, to advise and assist the
officers of any | 15 | | district in respect to budgets and accounting practices and
in | 16 | | the formulation and use of such books, records and accounts or | 17 | | other
forms as may be required to comply with the provisions of | 18 | | this Act; to
publish and keep current pamphlets or manuals in | 19 | | looseleaf form relating to
budgetary and accounting procedure | 20 | | or similar topics; to make all rules and
regulations as may be | 21 | | necessary to carry into effect the provisions of this
Act | 22 | | relating to budgetary procedure and accounting, such rules and
| 23 | | regulations to include but not to be limited to the |
| | | HB3471 | - 2 - | LRB097 10876 RPM 51395 b |
|
| 1 | | establishment of a
decimal classification of accounts; to | 2 | | confer with various district, county
and State officials or | 3 | | take such other action as may be reasonably required
to carry | 4 | | out the provisions of this Act relating to budgets and | 5 | | accounting.
| 6 | | (b) The State Board of Education shall develop and maintain | 7 | | a uniform accounting and reporting system for the receipts and | 8 | | expenditures of school districts. The accounting records | 9 | | maintained by each school district must be coordinated with the | 10 | | uniform accounting system. Each school district shall record | 11 | | the receipts and expenditures of the district in accordance | 12 | | with a uniform classification of accounts or chart of accounts | 13 | | and reports as prescribed by the State Board. Each school | 14 | | district shall submit such reports and statements as may be | 15 | | required by the State Board. The State Board shall design, | 16 | | revise, and direct the use of accounting records and fiscal | 17 | | procedures and prescribe uniform classifications for receipts | 18 | | and expenditures for all school districts. The accounting | 19 | | system must be in accordance with generally accepted accounting | 20 | | principles and must include both budgetary and proprietary | 21 | | (real) accounts. The State Board shall prescribe the necessary | 22 | | forms to be used by school districts in connection with the | 23 | | uniform accounting system. | 24 | | The accounting system developed by the State Board must be | 25 | | developed in such manner as to allow school districts to record | 26 | | and report any information required by State or federal law. |
| | | HB3471 | - 3 - | LRB097 10876 RPM 51395 b |
|
| 1 | | The accounting system must be developed in such a manner as to | 2 | | show expenditures for each attendance center in a school | 3 | | district. | 4 | | The accounting system shall provide records showing at all | 5 | | times by funds, accounts, and other pertinent classifications | 6 | | the amounts appropriated, estimated revenues, actual revenues | 7 | | or receipts, the amounts available for expenditure, total | 8 | | expenditures, unliquidated obligations, the actual balances on | 9 | | hand, and the unencumbered balances of allotments or | 10 | | appropriations for each school district. | 11 | | The accounting system shall allow a person to search and | 12 | | manipulate the data and allow for the comparison of data by | 13 | | school district and by attendance centers within a school | 14 | | district. The accounting system shall be available to the | 15 | | public on the State Board of Education's official website. | 16 | | (Source: Laws 1961, p. 31.)
| 17 | | (105 ILCS 5/2-3.28) (from Ch. 122, par. 2-3.28)
| 18 | | Sec. 2-3.28. Rules and regulations of budget and accounting | 19 | | systems. Subject to subsection (b) of Section 2-3.27 of this | 20 | | Code, to To prescribe rules and regulations defining what shall | 21 | | constitute a
budget and accounting system required under this | 22 | | Act. The rules and
regulations shall prescribe the minimum | 23 | | extent of verification, the type
of audit, the extent of the | 24 | | audit report and shall require compliance
with statutory | 25 | | requirements and standards and such requirements as the
State |
| | | HB3471 | - 4 - | LRB097 10876 RPM 51395 b |
|
| 1 | | Board of Education deems
necessary for an adequate
budget and | 2 | | accounting system.
| 3 | | (Source: P.A. 81-1508.)
| 4 | | (105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
| 5 | | Sec. 10-17. Statement of affairs.
| 6 | | (a) In Class I or Class II county
school units the school | 7 | | board may use either a cash basis or accrual
system of | 8 | | accounting; however, any board so electing to use the accrual
| 9 | | system may not change to a cash basis without the permission of | 10 | | the
State Board of Education.
| 11 | | Subject to subsection (b) of Section 2-3.27 of this Code, | 12 | | school boards School Boards using either a cash basis or | 13 | | accrual system of
accounting shall maintain records showing the | 14 | | assets, liabilities and
fund balances in such minimum forms as | 15 | | may be prescribed by the
State Board of Education. Such boards | 16 | | shall make available to the public a
statement of the affairs | 17 | | of the district prior to December 1 annually by submitting the | 18 | | statement of affairs in
such form as may be prescribed by the | 19 | | State Board of Education for
posting on the State Board of | 20 | | Education's Internet website, by having
copies of the statement | 21 | | of affairs available in the main administrative office of the | 22 | | district, and by publishing in a newspaper of general | 23 | | circulation published in the school district an annual | 24 | | statement of affairs summary containing at a minimum all of the | 25 | | following information: |
| | | HB3471 | - 5 - | LRB097 10876 RPM 51395 b |
|
| 1 | | (1) A summary statement of operations for all funds of | 2 | | the district, as excerpted from the statement of affairs | 3 | | filed with the State Board of Education. The summary | 4 | | statement must include a listing of all moneys received by | 5 | | the district, indicating the total amounts, in the | 6 | | aggregate, each fund of the district received, with a | 7 | | general statement concerning the source of receipts. | 8 | | (2) Except as provided in subdivision (3) of this | 9 | | subsection (a), a listing of all moneys paid out by the | 10 | | district where the total amount paid during the fiscal year | 11 | | exceeds $2,500 in the aggregate per person, giving the name | 12 | | of each person to whom moneys were paid and the total paid | 13 | | to each person. | 14 | | (3) A listing of all personnel, by name, with an annual | 15 | | fiscal year gross payment in the categories set forth in | 16 | | subdivisions 1 and 2 of subsection (c) of this Section. | 17 | | In this Section, "newspaper of general circulation" means a | 18 | | newspaper of general circulation published in the school | 19 | | district, or, if no newspaper is published in the school | 20 | | district, a newspaper published in the county where the school | 21 | | district is located or, if no newspaper is published in the | 22 | | county, a newspaper published in the educational service region | 23 | | where the regional superintendent of schools has supervision | 24 | | and control of the school district. The submission to the State | 25 | | Board of Education shall include an assurance that the | 26 | | statement of affairs has been made available in the main |
| | | HB3471 | - 6 - | LRB097 10876 RPM 51395 b |
|
| 1 | | administrative office of the school district and that the | 2 | | required notice has been published in accordance with this | 3 | | Section.
| 4 | | After December 15 annually, upon 10 days prior written | 5 | | notice to the school district, the State Board of Education may | 6 | | discontinue the processing of payments to the State | 7 | | Comptroller's office on behalf of any school district that is | 8 | | not in compliance with the requirements imposed by this | 9 | | Section. The State Board of Education shall resume the | 10 | | processing of payments to the State Comptroller's Office on | 11 | | behalf of the school district once the district is in | 12 | | compliance with the requirements imposed by this Section.
| 13 | | The State Board of Education must post, on or before | 14 | | January 15, all statements of affairs timely received from | 15 | | school districts.
| 16 | | (b) When any school district is the administrative district | 17 | | for several
school districts operating under a joint agreement | 18 | | as authorized by this
Code, no receipts or disbursements | 19 | | accruing, received or paid out
by that
school district as such | 20 | | an administrative district shall be included in
the statement | 21 | | of affairs of the district required by this Section.
However, | 22 | | that district shall have prepared and made available to the | 23 | | public, in accordance with subsection (a) of this Section, in | 24 | | the same
manner and subject to the same requirements as are | 25 | | provided in this
Section for the statement of affairs of that | 26 | | district, a statement
showing the cash receipts and |
| | | HB3471 | - 7 - | LRB097 10876 RPM 51395 b |
|
| 1 | | disbursements by funds (or the revenue,
expenses and financial | 2 | | position, if the accrual system of accounting is
used) of the | 3 | | district as such administrative district, in the form
| 4 | | prescribed by the State Board of Education. The costs of
| 5 | | publishing the notice and summary of this separate statement
| 6 | | prepared by such an administrative
district shall be | 7 | | apportioned among and paid by the participating
districts in | 8 | | the same manner as other costs and expenses accruing to
those | 9 | | districts jointly.
| 10 | | School districts on a cash basis shall have prepared and | 11 | | made available to
the public, in accordance with subsection (a) | 12 | | of this Section, a
statement showing the cash receipts and | 13 | | disbursements by funds in the
form prescribed by the State | 14 | | Board of Education.
| 15 | | School districts using the accrual system of accounting | 16 | | shall have
prepared and made available to the public, in | 17 | | accordance with subsection (a) of this Section, a statement of
| 18 | | revenue
and expenses and a statement
of financial position in | 19 | | the form prescribed by the State Board of Education.
| 20 | | In Class II county school units such statement shall be | 21 | | prepared and
made available to the public, in accordance with | 22 | | subsection (a) of this Section, by the township treasurer of | 23 | | the
unit within which such
districts are located, except with | 24 | | respect to the school board of any
school district that no | 25 | | longer is subject to the jurisdiction and authority
of a | 26 | | township treasurer or trustees of schools of a township
because |
| | | HB3471 | - 8 - | LRB097 10876 RPM 51395 b |
|
| 1 | | the district has withdrawn from the jurisdiction and authority | 2 | | of the
township treasurer and trustees of schools of the | 3 | | township or because
those offices have been abolished as | 4 | | provided in subsection (b) or
(c) of Section 5-1, and as to | 5 | | each such school district the statement
required by this | 6 | | Section shall be prepared and made available to the public, in | 7 | | accordance with subsection (a) of this Section, by the school
| 8 | | board of such district in the same manner as required for | 9 | | school boards of
school districts situated in Class I county | 10 | | school units.
| 11 | | (c) The statement of affairs required pursuant to this | 12 | | Section shall contain such information as may
be required by | 13 | | the State Board of Education, including:
| 14 | | 1. Annual fiscal year gross payment for certificated | 15 | | personnel to be
shown by name, listing each employee in one | 16 | | of the following categories:
| 17 | | (a) Under $25,000
| 18 | | (b) $25,000 to $39,999
| 19 | | (c) $40,000 to $59,999
| 20 | | (d) $60,000 to $89,999
| 21 | | (e) $90,000 and over
| 22 | | 2. Annual fiscal year payment for non-certificated | 23 | | personnel to be
shown by name, listing each employee in one | 24 | | of the following categories:
| 25 | | (a) Under $25,000
| 26 | | (b) $25,000 to $39,999
|
| | | HB3471 | - 9 - | LRB097 10876 RPM 51395 b |
|
| 1 | | (c) $40,000 to $59,999
| 2 | | (d) $60,000 and over
| 3 | | 3. In addition to wages and salaries all other moneys | 4 | | in the
aggregate paid to recipients of $1,000 or more, | 5 | | giving the name of the
person, firm or corporation and the | 6 | | total amount received by each.
| 7 | | 4. Approximate size of school district in square miles.
| 8 | | 5. Number of school attendance centers.
| 9 | | 6. Numbers of employees as follows:
| 10 | | (a) Full-time certificated employees;
| 11 | | (b) Part-time certificated employees;
| 12 | | (c) Full-time non-certificated employees;
| 13 | | (d) Part-time non-certificated employees.
| 14 | | 7. Numbers of pupils as follows:
| 15 | | (a) Enrolled by grades;
| 16 | | (b) Total enrolled;
| 17 | | (c) Average daily attendance.
| 18 | | 8. Assessed valuation as follows:
| 19 | | (a) Total of the district;
| 20 | | (b) Per pupil in average daily attendance.
| 21 | | 9. Tax rate for each district fund.
| 22 | | 10. District financial obligation at the close of the | 23 | | fiscal year as
follows:
| 24 | | (a) Teachers' orders outstanding;
| 25 | | (b) Anticipation warrants outstanding for each | 26 | | fund.
|
| | | HB3471 | - 10 - | LRB097 10876 RPM 51395 b |
|
| 1 | | 11. Total bonded debt at the close of the fiscal year.
| 2 | | 12. Percent of bonding power obligated currently.
| 3 | | 13. Value of capital assets of the district including:
| 4 | | (a) Land;
| 5 | | (b) Buildings;
| 6 | | (c) Equipment.
| 7 | | 14. Total amount of investments each fund.
| 8 | | 15. Change in net cash position from the previous | 9 | | report period for
each district fund.
| 10 | | In addition to the above report, a report
of expenditures | 11 | | in the aggregate paid on behalf of recipients of $500 or
more, | 12 | | giving the name of the person, firm or corporation and the | 13 | | total
amount received by each shall be available in the school | 14 | | district office
for public inspection. This listing shall | 15 | | include all wages, salaries
and expenditures over $500 expended | 16 | | from any revolving fund maintained
by the district. Any | 17 | | resident of the school district may receive a copy
of this | 18 | | report, upon request, by paying a reasonable charge to defray
| 19 | | the costs of preparing such copy.
| 20 | | This Section does not apply to cities having a population | 21 | | exceeding
500,000.
| 22 | | (Source: P.A. 94-875, eff. 7-1-06.)
|
|