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92nd General Assembly

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Public Act 92-0855

SB912 Enrolled                                 LRB9203753NTsb

    AN ACT with regard to education.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The  Property  Tax Code is amended by adding
Sections 18-50.1, 18-92 and 18-101.47 as follows:

    (35 ILCS 200/18-50.1 new)
    Sec.  18-50.1.  Notwithstanding  any  other  law  to  the
contrary, any levy adopted  by  a  School  Finance  Authority
created  under  Article  1F  of  the School Code is valid and
shall be extended by the county clerk if it is  certified  to
the county clerk by the Authority in sufficient time to allow
the county clerk to include the levy in the extension for the
taxable year.

    (35 ILCS 200/18-92 new)
    Sec.   18-92.  Downstate  School  Finance  Authority  for
Elementary Districts Law. The  provisions  of  the  Truth  in
Taxation  Law  are  subject  to  the Downstate School Finance
Authority for Elementary Districts Law.

    (35 ILCS 200/18-101.47 new)
    Sec. 18-101.47.  Downstate School Finance  Authority  for
Elementary  Districts  Law. The provisions of the Cook County
Truth in Taxation Law are subject  to  the  Downstate  School
Finance Authority for Elementary Districts Law.

    Section  10.  The  School  Code  is  amended  by changing
Sections 1B-6 and 1B-8 and  adding  Article  1F  and  Section
17-11.2 as follows:

    (105 ILCS 5/1B-6) (from Ch. 122, par. 1B-6)
    Sec. 1B-6.  General powers.  The purpose of the Financial
Oversight  Panel  shall be to exercise financial control over
the board of education, and, when approved by the State Board
and  the  State  Superintendent  of  Education,  to   furnish
financial  assistance  so  that  the board can provide public
education within the board's  jurisdiction  while  permitting
the  board  to  meet its obligations to its creditors and the
holders of its notes and bonds.  Except as expressly  limited
by this Article, the Panel shall have all powers necessary to
meet  its  responsibilities and to carry out its purposes and
the purposes of this Article, including, but not limited  to,
the following powers:
    (a)  to sue and be sued;
    (b)  to   provide   for  its  organization  and  internal
management;
    (c)  to appoint a Financial Administrator to serve as the
chief  executive  officer  of  the  Panel.    The   Financial
Administrator may be an individual, partnership, corporation,
including  an  accounting firm, or other entity determined by
the Panel to be qualified to  serve;  and  to  appoint  other
officers,  agents,  and  employees of the Panel, define their
duties and qualifications  and  fix  their  compensation  and
employee benefits;
    (d)  to approve the local board of education appointments
to the positions of treasurer in a Class I county school unit
and  in each school district which forms a part of a Class II
county school unit but which 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  the  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 chief school
business official, if such official is not the superintendent
of the district.  Either the board or the  Panel  may  remove
such treasurer or chief school business official;
    (e)  to  approve  any  and  all  bonds,  notes,  teachers
orders,  tax  anticipation  warrants,  and other evidences of
indebtedness  prior  to  issuance  or  sale  by  the   school
district;  and  notwithstanding  any  other  provision of The
School Code, as now or hereafter amended,  no  bonds,  notes,
teachers orders, tax anticipation warrants or other evidences
of  indebtedness  shall  be  issued  or  sold  by  the school
district or be legally binding upon  or  enforceable  against
the local board of education unless and until the approval of
the Panel has been received;
    (f)  to  approve  all  property  tax levies of the school
district and require adjustments thereto as the  Panel  deems
necessary or advisable;
    (g)  to  require  and approve a school district financial
plan;
    (h)  to approve  and  require  revisions  of  the  school
district budget;
    (i)  to  approve  all  contracts and other obligations as
the Panel deems necessary and appropriate;
    (j)  to authorize emergency State  financial  assistance,
including  requirements regarding the terms and conditions of
repayment of such assistance, and to  require  the  board  of
education  to  levy a separate local property tax, subject to
the limitations of Section 1B-8,  sufficient  to  repay  such
assistance  consistent  with  the  terms  and  conditions  of
repayment  and  the  district's  approved  financial plan and
budget;
    (k)  to  request  the  regional  superintendent  to  make
appointments to fill all vacancies on the local school  board
as provided in Section 10-10;
    (l)  to  recommend  dissolution  or reorganization of the
school district to the General Assembly  if  in  the  Panel's
judgment the circumstances so require;
    (m)  to  direct  a  phased  reduction  in  the  oversight
responsibilities  of  the  Financial Administrator and of the
Panel as the circumstances permit;
    (n)  to determine the amount of emergency State financial
assistance to be made available to the school  district,  and
to  establish  an  operating  budget  for  the  Panel  to  be
supported  by  funds available from such assistance, with the
assistance and the budget required  to  be  approved  by  the
State Superintendent;
    (o)  to  procure  insurance  against  any  loss  in  such
amounts and from such insurers as it deems necessary;
    (p)  to  engage the services of consultants for rendering
professional and technical assistance and advice  on  matters
within the Panel's power;
    (q)  to  contract  for and to accept any gifts, grants or
loans of funds or property or financial or other aid  in  any
form  from  the federal government, State government, unit of
local  government,  school  district   or   any   agency   or
instrumentality  thereof, or from any other private or public
source, and to comply with the terms and conditions thereof;
    (r)  to pay the expenses of its operations based  on  the
Panel's  budget  as approved by the State Superintendent from
emergency  financial  assistance  funds  available   to   the
district or from deductions from the district's general State
aid; and
    (s)  to  do any and all things necessary or convenient to
carry out its purposes and exercise the powers given  to  the
Panel by this Article; and.
    (t)  to  recommend  the  creation  of  a  school  finance
authority pursuant to Article 1F of this Code.
(Source: P.A. 91-357, eff. 7-29-99.)

    (105 ILCS 5/1B-8) (from Ch. 122, par. 1B-8)
    Sec.  1B-8.   There  is  created  in the State Treasury a
special fund to be known as  the  School  District  Emergency
Financial  Assistance Fund (the "Fund").  The School District
Emergency  Financial  Assistance  Fund   shall   consist   of
appropriations,   grants  from  the  federal  government  and
donations from any public or private source.  Moneys  in  the
Fund  may  be  appropriated  only  to the State Board for the
purposes of this Article and  for  the  purposes  of  Section
1F-62  of  this Code.  The appropriation may be allocated and
expended by the State Board as  grants  or  loans  to  school
districts  which  are the subject of an approved petition for
emergency financial assistance under Section 1B-4.  From  the
amount allocated to each such school district the State Board
shall  identify  a sum sufficient to cover all approved costs
of  the  Financial  Oversight  Panel  established   for   the
respective  school  district.   If  the State Board and State
Superintendent  of  Education  have  not  approved  emergency
financial assistance in conjunction with the appointment of a
Financial Oversight Panel, the Panel's approved  costs  shall
be  paid  from  deductions  from the district's general State
aid.
    The Financial Oversight Panel may prepare and  file  with
the  State  Superintendent a proposal for emergency financial
assistance for the school district  and  for  the  operations
budget  of the Panel.  No expenditures shall be authorized by
the State Superintendent until he has approved  the  proposal
of  the  Panel,  either as submitted or in such lesser amount
determined by the State Superintendent.
    The maximum amount of an emergency  financial  assistance
loan which may be allocated to any school district under this
Article, including moneys necessary for the operations of the
Panel,  shall  not  exceed  $1000  times the number of pupils
enrolled in the school district during the school year ending
June 30 prior to the date of approval by the State  Board  of
the petition for emergency financial assistance, as certified
to the local board and the Panel by the State Superintendent.
An emergency financial assistance grant shall not exceed $250
times the number of such pupils.  A district may receive both
a loan and a grant.
    The  payment  of  an emergency State financial assistance
grant or loan  shall  be  subject  to  appropriation  by  the
General   Assembly.   Emergency  State  financial  assistance
allocated and paid to a school district  under  this  Article
may  be  applied  to  any  fund or funds from which the local
board of education of that district  is  authorized  to  make
expenditures by law.
    Any   emergency  financial  assistance  proposed  by  the
Financial  Oversight  Panel  and  approved   by   the   State
Superintendent may be paid in its entirety during the initial
year of the Panel's existence or spread in equal or declining
amounts  over  a  period of years not to exceed the period of
the Panel's existence.   All  loan  payments  made  from  the
School  District  Emergency  Financial  Assistance Fund for a
school district shall be required to be repaid,  with  simple
interest  over the term of the loan at a rate equal to 50% of
the one-year Constant Maturity Treasury (CMT) yield  as  last
published  by  the  Board of Governors of the Federal Reserve
System  before  discount  rate  on  one-year  United   States
Treasury  Bills  as  determined  by the last auction of those
one-year bills that precedes the date on which the district's
loan is approved by the State Board of Education,  not  later
than  the date the Financial Oversight Panel ceases to exist.
The Panel shall establish and the State Superintendent  shall
approve  the terms and conditions, including the schedule, of
repayments.   The  schedule  shall  provide  for   repayments
commencing   July   1   of  each  year.  Repayment  shall  be
incorporated into the annual budget of  the  school  district
and  may  be  made  from any fund or funds of the district in
which there are moneys available. When moneys are  repaid  as
provided herein they shall not be made available to the local
board for further use as emergency financial assistance under
this Article at any time thereafter.  All repayments required
to  be  made  by  a  school district shall be received by the
State Board and deposited in the  School  District  Emergency
Financial Assistance Fund.
    In   establishing   the  terms  and  conditions  for  the
repayment obligation of the school district the  Panel  shall
annually determine whether a separate local property tax levy
is  required.   The  board  of any school district with a tax
rate for educational purposes for the prior year of less than
120% of the maximum rate for educational purposes  authorized
by  Section  17-2  shall  provide for a separate tax levy for
emergency financial assistance repayment purposes.  Such  tax
levy shall not be subject to referendum approval.  The amount
of  the  levy  shall be equal to the amount necessary to meet
the  annual  repayment  obligations  of   the   district   as
established  by  the  Panel,  or 20% of the amount levied for
educational purposes for the prior year, whichever  is  less.
However, no district shall be required to levy the tax if the
district's  operating  tax  rate  as determined under Section
18-8 or 18-8.05 exceeds 200% of the district's tax  rate  for
educational purposes for the prior year.
(Source: P.A. 90-548, eff. 1-1-98; 90-802, eff. 12-15-98.)

    (105 ILCS 5/Art. 1F heading new)
       ARTICLE 1F. DOWNSTATE SCHOOL FINANCE AUTHORITY
                  FOR ELEMENTARY DISTRICTS

    (105 ILCS 5/1F-1 new)
    Sec.  1F-1. Short title. This Article may be cited as the
Downstate School Finance Authority for  Elementary  Districts
Law.
    (105 ILCS 5/1F-5 new)
    Sec. 1F-5. Findings; purpose; intent.
    (a)  The General Assembly finds all of the following:
         (1)  A fundamental goal of the people of this State,
    as  expressed  in  Section 1 of Article X of the Illinois
    Constitution,  is  the  educational  development  of  all
    persons to the limits of their capacities. When  a  board
    of  education  faces  financial  difficulties,  continued
    operation of the public school system is threatened.
         (2)  A sound financial structure is essential to the
    continued  operation of any school system. It is vital to
    commercial,  educational,  and  cultural  interests  that
    public schools remain in operation. To achieve that goal,
    public school systems must have effective access  to  the
    private market to borrow short and long term funds.
         (3)  To   promote   the   financial   integrity   of
    districts, as defined in this Article, it is necessary to
    provide  for  the  creation of school finance authorities
    with the powers  necessary  to  promote  sound  financial
    management  and  to ensure the continued operation of the
    public schools.
    (b)  It is the purpose  of  this  Article  to  provide  a
secure  financial basis for the continued operation of public
schools. The intention of the General Assembly,  in  creating
this Article, is to establish procedures, provide powers, and
impose  restrictions  to ensure the financial and educational
integrity of the  public  schools,  while  leaving  principal
responsibility for the educational policies of public schools
to  the boards of education within the State, consistent with
the requirements for satisfying the public policy and purpose
set forth in this Article.

    (105 ILCS 5/1F-10 new)
    Sec. 1F-10. Definitions. As used in this Article:
    "Authority" means  a  School  Finance  Authority  created
under this Article.
    "Bonds"  means  bonds  authorized  to  be  issued  by the
Authority under Section 1F-65 of this Code.
    "Budget" means the annual budget of the district required
under Section 17-1 of this Code, as in effect  from  time  to
time.
    "Chairperson" means the Chairperson of the Authority.
    "District"  means any elementary school district having a
population of not more than 500,000 that prior to December 1,
2002 has had a Financial Oversight Panel established for  the
district  under  Section  1B-4  of  this  Code  following the
district's petitioning of the State Board  of  Education  for
the creation of the Financial Oversight Panel.
    "Financial plan" means the financial plan of the district
to  be  developed pursuant to this Article, as in effect from
time to time.
    "Fiscal year" means the fiscal year of the district.
    "State Board" means the State Board of Education.
    "State Superintendent" means the State Superintendent  of
Education.
    "Obligations" means bonds and notes of the Authority.

    (105 ILCS 5/1F-15 new)
    Sec.   1F-15.   Establishment  of  Authority;  duties  of
district.
    (a)  A Financial Oversight Panel created under Article 1B
of this Code for a district may petition the State Board  for
the  establishment  of  a  School  Finance  Authority for the
district.  The  petition  shall  cite  the  reasons  why  the
creation of a School Finance Authority for  the  district  is
necessary.  The  State  Board  may  grant  the  petition upon
determining that the approval of the petition is in the  best
educational  and  financial  interests  of  the district. The
State Board may establish an  Authority  without  a  petition
from  a Financial Oversight Panel. In any event, an Authority
may only be established by  resolution  of  the  State  Board
within 5 days after the effective date of this amendatory Act
of the 92nd General Assembly.
    (b)  Upon  establishment  of  the  Authority,  all of the
following shall occur:
         (1)  There is established a body both corporate  and
    politic  to  be  known  as the "(Name of School District)
    School Finance  Authority",  which  in  this  name  shall
    exercise  all  authority  vested  in an Authority by this
    Article.
         (2)  The Financial Oversight Panel is abolished, and
    all of  its  rights,  property,  assets,  contracts,  and
    liabilities shall pass to and be vested in the Authority.
         (3)  The  duties  and  obligations  of  the district
    under Article 1B of this Code shall  be  transferred  and
    become duties and obligations owed by the district to the
    School Finance Authority.
    (c)  In the event of a conflict between the provisions of
this  Article  and the provisions of Article 1B of this Code,
the provisions of this Article control.

    (105 ILCS 5/1F-20 new)
    Sec. 1F-20. Members of Authority; meetings.
    (a)  Upon establishment of  a  School  Finance  Authority
under  Section  1F-15  of this Code, the State Superintendent
shall within 15 days thereafter appoint 5 members to serve on
a School Finance Authority for the district. Of  the  initial
members,  2 shall be appointed to serve a term of 2 years and
3 shall be appointed to serve a term of 3 years.  Thereafter,
each  member  shall serve for a term of 3 years and until his
or her successor has been appointed. The State Superintendent
shall designate one of the members of the Authority to  serve
as  its  Chairperson. In the event of vacancy or resignation,
the  State  Superintendent  shall,  within  10   days   after
receiving  notice,  appoint  a  successor  to  serve out that
member's term. The State Superintendent may remove  a  member
for incompetence, malfeasance, neglect of duty, or other just
cause.
    Members  of  the Authority shall be selected primarily on
the basis of their  experience  and  education  in  financial
management, with consideration given to persons knowledgeable
in  education  finance. Two members of the Authority shall be
residents of the school district that the Authority serves. A
member of the Authority may not be a member of the district's
school board or an employee of the district  nor may a member
have a direct financial interest in the district.
    Authority members shall serve without  compensation,  but
may  be  reimbursed  by  the State Board for travel and other
necessary expenses  incurred  in  the  performance  of  their
official  duties. Unless paid from bonds issued under Section
1F-65 of this Code, the amount reimbursed members  for  their
expenses  shall  be charged to the school district as part of
any emergency financial assistance and incorporated as a part
of the terms and conditions for repayment of  the  assistance
or shall be deducted from the district's general State aid as
provided in Section 1B-8 of this Code.
    The  Authority  may  elect  such  officers  as  it  deems
appropriate.
    (b)  The  first meeting of the Authority shall be held at
the call of the Chairperson.  The Authority  shall  prescribe
the times and places for its meetings and the manner in which
regular  and  special meetings may be called and shall comply
with the Open Meetings Act.
    Three members of the Authority shall constitute a quorum.
When a vote is taken upon any measure before the Authority, a
quorum being present, a majority of the votes of the  members
voting on the measure shall determine the outcome.

    (105 ILCS 5/1F-25 new)
    Sec. 1F-25. General powers. The purposes of the Authority
shall  be to exercise financial control over the district and
to furnish financial assistance  so  that  the  district  can
provide  public  education within the district's jurisdiction
while permitting the district to meet its obligations to  its
creditors  and  the  holders of its debt. Except as expressly
limited by this Article, the Authority shall have all  powers
granted  to  a  voluntary  or involuntary Financial Oversight
Panel and to a Financial Administrator under  Article  1B  of
this  Code  and  all  other  powers  necessary  to  meet  its
responsibilities  and  to  carry  out  its  purposes  and the
purposes of this Article, including without limitation all of
the following powers, provided that the Authority shall  have
no  power  to  terminate  any  employee without following the
statutory procedures for such terminations set forth in  this
Code:
         (1)  To sue and to be sued.
         (2)  To make, cancel, modify, and execute contracts,
    leases,   subleases,   and   all   other  instruments  or
    agreements necessary or convenient for  the  exercise  of
    the powers and functions granted by this Article, subject
    to  Section  1F-45  of  this Code. The Authority may at a
    regular or special meeting find  that  the  district  has
    insufficient  or  inadequate  funds  with  respect to any
    contract, other than collective bargaining agreements.
         (3)  To purchase real or personal property necessary
    or convenient for its purposes; to  execute  and  deliver
    deeds  for  real  property  held  in its own name; and to
    sell, lease, or otherwise dispose of such of its property
    as, in the  judgment  of  the  Authority,  is  no  longer
    necessary for its purposes.
         (4)  To  appoint  officers, agents, and employees of
    the Authority, including a  chief  executive  officer,  a
    chief fiscal officer, and a chief educational officer; to
    define  their duties and qualifications; and to fix their
    compensation and employee benefits.
         (5)  To transfer to the district such sums of  money
    as are not required for other purposes.
         (6)  To  borrow  money, including without limitation
    accepting State loans, and to issue obligations  pursuant
    to  this  Article; to fund, refund, or advance refund the
    same; to provide for the rights of  the  holders  of  its
    obligations; and to repay any advances.
         (6.5)  To   levy   all   property  tax  levies  that
    otherwise could be levied by the district,  and  to  make
    levies  pursuant to Section 1F-62 of this Code. This levy
    or levies shall be exempt from the Truth in Taxation  Law
    and the Cook County Truth in Taxation Law.
         (7)  Subject  to the provisions of any contract with
    or for the benefit of the holders of its obligations,  to
    purchase or redeem its obligations.
         (8)  To procure all necessary goods and services for
    the  Authority in compliance with the purchasing laws and
    requirements applicable to the district.
         (9)  To  do  any  and  all   things   necessary   or
    convenient  to  carry  out  its purposes and exercise the
    powers given to it by this Article.
         (10)    To  recommend   annexation,   consolidation,
    dissolution,  or reorganization of the district, in whole
    or in part, to the State  Board  if  in  the  Authority's
    judgment  the  circumstances so require. No such proposal
    for   annexation,    consolidation,    dissolution,    or
    reorganization  shall  occur unless the Authority and the
    school boards of all other districts directly affected by
    the   annexation,    consolidation,    dissolution,    or
    reorganization  have  each  approved by majority vote the
    annexation,      consolidation,      dissolution,      or
    reorganization. Notwithstanding  any  other  law  to  the
    contrary,  upon  approval  of  the  proposal by the State
    Board, the State Board and all  other  affected  entities
    shall   forthwith   implement   the   proposal.   When  a
    dissolution and annexation becomes effective for purposes
    of  administration  and  attendance,  the  positions   of
    teachers in contractual continued service in the district
    being  dissolved  shall  be  transferred  to the annexing
    district or districts,  pursuant  to  the  provisions  of
    Section  24-12  of  this  Code.  In  the  event  that the
    territory is added to 2 or more districts,  the  decision
    on which positions shall be transferred to which annexing
    districts  shall  be  made by giving consideration to the
    proportionate percentage of pupils  transferred  and  the
    annexing  districts'  staffing needs, and the transfer of
    teachers in contractual continued service into  positions
    shall  be  based  upon  the  request of those teachers in
    contractual continued service in order  of  seniority  in
    the  dissolving  district.  The status of all teachers in
    contractual continued service transferred to an  annexing
    district shall not be lost, and the board of the annexing
    district is subject to this Code with respect to teachers
    in  contractual  continued service who are transferred in
    the same manner  as  if  the  person  were  the  annexing
    district's  employee and had been its employee during the
    time the person was actually employed by the board of the
    dissolving  district  from   which   the   position   was
    transferred.

    (105 ILCS 5/1F-30 new)
    Sec.  1F-30.  Chief  executive officer. The Authority may
appoint a chief executive officer who, under the direction of
the  Authority,  shall  supervise  the   Authority's   staff,
including  the chief educational officer and the chief fiscal
officer,  and  shall   have   ultimate   responsibility   for
implementing   the   policies,  procedures,  directives,  and
decisions of the Authority.

    (105 ILCS 5/1F-35 new)
    Sec. 1F-35. Chief educational officer. The Authority  may
at  a  regular  or  special meeting find that cause exists to
cancel the contract of the school  district's  superintendent
who  is  serving at the time the Authority is established. If
there  is  no  superintendent,  then  the  Authority   shall,
following  consultation  with  the  district,  employ a chief
educational officer for the district, who shall have  all  of
the  powers  and  duties  of a school district superintendent
under this Code and such other duties as may be  assigned  by
the  Authority  in  accordance  with  this  Code.   The chief
educational officer shall report  to  the  Authority  or  the
chief executive officer appointed by the Authority.
    The district shall not thereafter employ a superintendent
during the period that a chief educational officer is serving
in  the  district. The chief educational officer shall hold a
certificate with a superintendent  endorsement  issued  under
Article 21 of this Code.

    (105 ILCS 5/1F-40 new)
    Sec.  1F-40.  Chief  fiscal  officer.  The  Authority may
appoint a chief fiscal officer who, under  the  direction  of
the Authority, shall have all of the powers and duties of the
district's  chief  school  business  official  and  any other
duties regarding budgeting, accounting, and  other  financial
matters  that  are  assigned  by the Authority, in accordance
with this Code. The district may not employ  a  chief  school
business  official  during  the  period that the chief fiscal
officer is serving in the district. The chief fiscal  officer
may  but  is  not required to hold a certificate with a chief
school business official endorsement issued under Article  21
of this Code.

    (105 ILCS 5/1F-45 new)
    Sec.   1F-45.  Collective   bargaining   agreements.  The
Authority  shall  have  the  power  to  negotiate  collective
bargaining agreements with the district's employees  in  lieu
of and on behalf of the district. Upon concluding bargaining,
the  district  shall execute the agreements negotiated by the
Authority, and the district  shall  be  bound  by  and  shall
administer   the   agreements  in  all  respects  as  if  the
agreements had been negotiated by the district itself.

    (105 ILCS 5/1F-50 new)
    Sec. 1F-50. Deposits and investments.
    (a)  The Authority shall  have  the  power  to  establish
checking  and  whatever  other  banking  accounts it may deem
appropriate for conducting its affairs.
    (b)  Subject to the provisions of any  contract  with  or
for  the  benefit  of  the  holders  of  its obligations, the
Authority may invest any funds not required for immediate use
or disbursement, as provided in the Public  Funds  Investment
Act.

    (105 ILCS 5/1F-55 new)
    Sec. 1F-55. Cash accounts and bank accounts.
    (a)  The  Authority  shall  require  the  district or any
officer of the district, including the district's  treasurer,
to establish and maintain separate cash accounts and separate
bank  accounts  in accordance with such rules, standards, and
procedures as the Authority may prescribe.
    (b)  The  Authority  shall  have  the  power  to   assume
exclusive  administration  of  the  cash  accounts  and  bank
accounts  of the district, to establish and maintain whatever
new cash accounts and bank accounts it may deem  appropriate,
and  to  withdraw  funds  from  these accounts for the lawful
expenditures of the district.

    (105 ILCS 5/1F-60 new)
    Sec.  1F-60.   Financial,   management,   and   budgetary
structure.  Upon  direction  of  the  Authority, the district
shall reorganize  the  financial  accounts,  management,  and
budgetary  systems  of  the  district  in whatever manner the
Authority deems  appropriate  to  achieve  greater  financial
responsibility and to reduce financial inefficiency.

    (105 ILCS 5/1F-62 new)
    Sec.   1F-62.   School   District   Emergency   Financial
Assistance Fund; loans.
    (a)  Moneys  in  the  School District Emergency Financial
Assistance Fund established under Section 1B-8 of  this  Code
may  be  allocated  and  expended  by  the  State  Board  for
emergency  financial  assistance  loans  to an Authority that
petitions for emergency financial  assistance.  An  emergency
financial  assistance  loan to an Authority or borrowing from
sources other than the State shall not be considered as  part
of  the  calculation of a district's debt for purposes of the
limitation specified in Section 19-1 of this Code.
    (b)  The amount of an emergency financial assistance loan
that may be allocated to an  Authority  under  this  Article,
including   moneys   necessary  for  the  operations  of  the
Authority, and borrowing from sources other  than  the  State
shall  not  exceed, in the aggregate, $4,000 times the number
of pupils enrolled in the district  during  the  school  year
ending  June  30  prior  to the date of approval by the State
Board of the petition for emergency financial assistance,  as
certified  to the school board and the Authority by the State
Superintendent.  However, this limitation does not  apply  to
borrowing  by  the  district secured by amounts levied by the
district prior to establishment of the Authority.
    (c)  The  payment  of   a   State   emergency   financial
assistance  loan  shall  be  subject  to appropriation by the
General  Assembly.  State  emergency   financial   assistance
allocated  and paid to an Authority under this Article may be
applied to any fund or funds  from  which  the  Authority  is
authorized to make expenditures by law.
    (d)  Any State emergency financial assistance proposed by
the Authority and approved by the State Superintendent may be
paid   in  its  entirety  during  the  initial  year  of  the
Authority's existence or spread in equal or declining amounts
over a period of years  not  to  exceed  the  period  of  the
Authority's  existence.  The  State  Superintendent shall not
approve any loan to the Authority unless  the  Authority  has
been  unable  to  borrow  sufficient  funds  to  operate  the
district.
    All loan payments made from the School District Emergency
Financial  Assistance  Fund to an Authority shall be required
to be repaid not later than the date the Authority ceases  to
exist,  with  simple  interest over the term of the loan at a
rate equal to 50% of the one-year Constant Maturity  Treasury
(CMT)  yield  as  last published by the Board of Governors of
the Federal Reserve System  before  the  date  on  which  the
Authority's loan is approved by the State Board.
    The    Authority    shall   establish   and   the   State
Superintendent shall approve the terms and conditions of  the
loan,  including  the  schedule  of  repayments. The schedule
shall provide for repayments commencing July 1 of each  year.
Repayment shall be incorporated into the annual budget of the
district  and  may  be  made  from  any  fund or funds of the
district in which there are moneys available. When moneys are
repaid as provided in this Section, they shall  not  be  made
available  to  the  Authority  for  further  use as emergency
financial  assistance  under  this  Article   at   any   time
thereafter.   All  repayments  required  to  be  made  by  an
Authority shall be received by the State Board and  deposited
in the School District Emergency Financial Assistance Fund.
    In   establishing   the  terms  and  conditions  for  the
repayment obligation of the Authority,  the  Authority  shall
annually determine whether a separate local property tax levy
is  required  to  meet  that  obligation. The Authority shall
provide for a  separate  tax  levy  for  emergency  financial
assistance  repayment  purposes.  This  tax levy shall not be
subject to referendum approval. The amount of the levy  shall
not  exceed the amount necessary to meet the annual emergency
financial repayment obligations of  the  district,  including
principal and interest, as established by the Authority.

    (105 ILCS 5/1F-90 new)
    Sec. 1F-90. Tax anticipation warrants. An Authority shall
have  the  same power to issue tax anticipation warrants as a
school  board  under  Section  17-16  of   this   Code.   Tax
anticipation  warrants  are considered borrowing from sources
other than the State and are  subject  to  Section  1F-62  of
this Code.

    (105 ILCS 5/1F-115 new)
    Sec. 1F-115. State or district not liable on obligations.
Obligations  shall  not be deemed to constitute (i) a debt or
liability of  the  State,  the  district,  or  any  political
subdivision of the State or district other than the Authority
or  (ii)  a pledge of the full faith and credit of the State,
the district, or any political subdivision of  the  State  or
district other than the Authority but shall be payable solely
from the funds and revenues provided for in this Article. The
issuance  of  obligations  shall not directly, indirectly, or
contingently  obligate  the  State,  the  district,  or   any
political subdivision of the State or district other than the
Authority  to  levy  any form of taxation therefor or to make
any appropriation for their payment. Nothing in this  Section
shall  prevent  or be construed to prevent the Authority from
pledging  its  full  faith  and  credit  to  the  payment  of
obligations. Nothing in this Article shall  be  construed  to
authorize  the Authority to create a debt of the State or the
district within the meaning of the Constitution  or  laws  of
Illinois,   and  all  obligations  issued  by  the  Authority
pursuant to the provisions of this Article  are  payable  and
shall  state  that they are payable solely from the funds and
revenues pledged for their payment  in  accordance  with  the
resolution  authorizing their issuance or any trust indenture
executed as security therefor.  The  State  or  the  district
shall  not  in  any  event  be  liable for the payment of the
principal of or interest on any obligations of the  Authority
or   for  the  performance  of  any  pledge,  obligation,  or
agreement of any kind whatsoever that may  be  undertaken  by
the  Authority.  No breach of any such pledge, obligation, or
agreement may impose any liability  upon  the  State  or  the
district  or  any charge upon their general credit or against
their taxing power.

    (105 ILCS 5/1F-120 new)
    Sec.  1F-120.  Obligations  as  legal  investments.   The
obligations  issued  under the provisions of this Article are
hereby made securities  in  which  all  public  officers  and
bodies  of  this  State,  all  political subdivisions of this
State, all persons carrying on  an  insurance  business,  all
banks,  bankers,  trust companies, savings banks, and savings
associations  (including  savings  and   loan   associations,
building  and  loan  associations,  investment companies, and
other persons carrying on a banking business), and all credit
unions, pension funds, administrators, and guardians who  are
or  may  be  authorized  to  invest  in  bonds  or  in  other
obligations  of  the  State  may  properly and legally invest
funds, including capital, in their control  or  belonging  to
them.  The  obligations  are also hereby made securities that
may be deposited with and  may  be  received  by  all  public
officers  and bodies of the State, all political subdivisions
of the State, and public corporations  for  any  purpose  for
which  the deposit of bonds or other obligations of the State
is authorized.

    (105 ILCS 5/1F-130 new)
    Sec. 1F-130. Reports.
    (a)  The  Authority,  upon  taking  office  and  annually
thereafter, shall prepare and submit to the Governor, General
Assembly, and State Superintendent a report that includes the
audited financial statement for the preceding fiscal year, an
approved financial plan, and a statement of the  major  steps
necessary to accomplish the objectives of the financial plan.
    (b)  Annual reports shall be submitted on or before March
1 of each year.
    (c)  The   requirement   for  reporting  to  the  General
Assembly shall be satisfied by filing copies of the report as
provided in Section 3.1 of the General Assembly  Organization
Act and by filing additional copies with the State Government
Report  Distribution  Center  for  the  General  Assembly  as
required  under  subdivision  (t)  of  Section 7 of the State
Library Act.

    (105 ILCS 5/1F-135 new)
    Sec. 1F-135. Audit of Authority. The Authority  shall  be
subject  to  audit  in  the  manner provided for the audit of
State funds and accounts. A copy of the audit report shall be
submitted to the  State  Superintendent,  the  Governor,  the
Speaker  and Minority Leader of the House of Representatives,
and the President and Minority Leader of the Senate.

    (105 ILCS 5/1F-140 new)
    Sec. 1F-140. Assistance by State agencies, units of local
government, and school districts. The district  shall  render
such  services  to  and  permit the use of its facilities and
resources by the Authority at no charge as may  be  requested
by the Authority. Any State agency, unit of local government,
or  school district may, within its lawful powers and duties,
render such services to the Authority as may be requested  by
the  Authority.  Upon  request  of  the  Authority, any State
agency, unit of  local  government,  or  school  district  is
authorized  and  empowered  to  loan  to  the  Authority such
officers and employees as the Authority may deem necessary in
carrying out its functions and duties. Officers and employees
so transferred shall not lose  or  forfeit  their  employment
status or rights.

    (105 ILCS 5/1F-145 new)
    Sec.  1F-145. Property of Authority exempt from taxation.
The property of the Authority is exempt from taxation.

    (105 ILCS 5/1F-150 new)
    Sec. 1F-150. Sanctions.
    (a)  No  member,  officer,  employee,  or  agent  of  the
district may commit the district to  any  contract  or  other
obligation  or  incur any liability on behalf of the district
for any purpose if the amount of the contract, obligation, or
liability is in excess of  the  amount  authorized  for  that
purpose  then  available  under the financial plan and budget
then in effect.
    (b)  No  member,  officer,  employee,  or  agent  of  the
district may commit the district to  any  contract  or  other
obligation on behalf of the district for the payment of money
for  any  purpose  required  to  be approved by the Authority
unless the contract or other obligation has been approved  by
the Authority.
    (c)  No  member,  officer,  employee,  or  agent  of  the
district  may take any action in violation of any valid order
of the Authority, may fail  or  refuse  to  take  any  action
required by any such order, may prepare, present, certify, or
report   any   information,   including  any  projections  or
estimates, for the Authority or any of  its  agents  that  is
false   or  misleading,  or,  upon  learning  that  any  such
information is false or  misleading,  may  fail  promptly  to
advise the Authority or its agents.
    (d)  In  addition  to  any penalty or liability under any
other law, any member, officer, employee,  or  agent  of  the
district  who  violates  subsection  (a), (b), or (c) of this
Section is subject to appropriate  administrative  discipline
as  may be imposed by the Authority, including, if warranted,
suspension from duty without pay,  removal  from  office,  or
termination of employment.

    (105 ILCS 5/1F-155 new)
    Sec.  1F-155. Abolition of Authority. The Authority shall
be abolished 10 years after its creation or  one  year  after
all  its  obligations  issued  under  the  provisions of this
Article have been fully paid and discharged, whichever  comes
later.  However,  the State Board, upon recommendation of the
Authority and if no obligations are outstanding, may  abolish
the  Authority  at  any  time after the Authority has been in
existence for 3 years. Upon the abolition of  the  Authority,
all  of  its  records shall be transferred to the State Board
and any property of the Authority shall pass to and be vested
in the State Board.
    (105 ILCS 5/1F-160 new)
    Sec. 1F-160.  Limitations  of  actions  after  abolition;
indemnification; legal representation.
    (a)  Abolition  of  the  Authority  pursuant  to  Section
1F-155  of  this  Code shall bar any remedy available against
the Authority, its members,  employees,  or  agents  for  any
right  or  claim  existing or any liability incurred prior to
the abolition  unless  the  action  or  other  proceeding  is
commenced  prior  to the expiration of 2 years after the date
of the abolition.
    (b)  The Authority may  indemnify  any  member,  officer,
employee,  or agent who was or is a party or is threatened to
be made a party to  any  threatened,  pending,  or  completed
action,   suit,   or  proceeding,  whether  civil,  criminal,
administrative, or investigative, by reason of the fact  that
he  or  she  was a member, officer, employee, or agent of the
Authority,  against  expenses  (including  attorney's   fees,
judgments, fines, and amounts paid in settlement actually and
reasonably  incurred  by  him  or  her in connection with the
action, suit, or proceeding) if he or she acted in good faith
and in a manner that he or she reasonably believed to  be  in
or  not  opposed  to the best interests of the Authority and,
with respect to any criminal action  or  proceeding,  had  no
reasonable  cause to believe his or her conduct was unlawful.
The  termination  of  any  action,  suit,  or  proceeding  by
judgment, order, settlement, or conviction or upon a plea  of
nolo  contendere  or  its  equivalent,  shall not, of itself,
create a presumption that the person  did  not  act  in  good
faith in a manner that he or she reasonably believed to be in
or  not  opposed  to  the best interest of the Authority and,
with respect  to  any  criminal  action  or  proceeding,  had
reasonable  cause  to  believe  that  his  or her conduct was
unlawful.
    To the extent that a member, officer, employee, or  agent
of  the  Authority  has  been  successful,  on  the merits or
otherwise, in the  defense  of  any  such  action,  suit,  or
proceeding  referred  to in this subsection (b) or in defense
of any claim, issue, or matter therein, he or  she  shall  be
indemnified  against  expenses,  including  attorney's  fees,
actually  and reasonably incurred by him or her in connection
therewith. Any such indemnification  shall  be  made  by  the
Authority  only  as  authorized  in the specific case, upon a
determination that indemnification of  the  member,  officer,
employee,  or agent is proper in the circumstances because he
or she has  met  the  applicable  standard  of  conduct.  The
determination  shall  be  made  (i)  by  the  Authority  by a
majority vote of a quorum consisting of members who  are  not
parties  to the action, suit, or proceeding or (ii) if such a
quorum is not obtainable or, even if obtainable, a quorum  of
disinterested   members  so  directs,  by  independent  legal
counsel in a written opinion.
    Reasonable expenses  incurred  in  defending  an  action,
suit, or proceeding shall be paid by the Authority in advance
of  the final disposition of the action, suit, or proceeding,
as authorized by the Authority in  the  specific  case,  upon
receipt  of  an  undertaking  by  or on behalf of the member,
officer, employee, or agent to repay the amount, unless it is
ultimately determined that  he  or  she  is  entitled  to  be
indemnified by the Authority as authorized in this Section.
    Any  member, officer, employee, or agent against whom any
action, suit, or proceeding is brought may employ his or  her
own attorney to appear on his or her behalf.
    The  right  to  indemnification  accorded by this Section
shall not limit any other right to indemnification  to  which
the  member, officer, employee, or agent may be entitled. Any
rights under this Section shall inure to the benefit  of  the
heirs,  executors, and administrators of any member, officer,
employee, or agent of the Authority.
    The Authority may  purchase  and  maintain  insurance  on
behalf  of  any  person  who  is  or  was  a member, officer,
employee, or agent of the  Authority  against  any  liability
asserted against him or her and incurred by him or her in any
such  capacity  or  arising out of his or her status as such,
whether  or  not  the  Authority  would  have  the  power  to
indemnify  him  or  her  against  the  liability  under   the
provisions of this Section.
    The  Authority  shall  be  considered  a State agency for
purposes of receiving representation by the Attorney General.
Members, officers, employees, and  agents  of  the  Authority
shall be entitled to representation and indemnification under
the State Employee Indemnification Act.

    (105 ILCS 5/17-11.2 new)
    Sec.  17-11.2.  Notwithstanding  any  other  law  to  the
contrary,  any  levy  adopted  by  a School Finance Authority
created under Article 1F of this Code is valid and  shall  be
extended by the county clerk if it is certified to the county
clerk by the Authority in sufficient time to allow the county
clerk  to  include  the levy in the extension for the taxable
year.

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.
    Passed in the General Assembly December 05, 2002.
    Approved December 06, 2002.
    Effective December 06, 2002.

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