Rep. Kevin A. McCarthy

Filed: 3/1/2006

 

 


 

 


 
09400HB4614ham004 LRB094 16010 NHT 56892 a

1
AMENDMENT TO HOUSE BILL 4614

2     AMENDMENT NO. ______. Amend House Bill 4614, AS AMENDED, by
3 replacing everything after the enacting clause with the
4 following:
 
5     "Section 5. The School Code is amended by changing Section
6 10-17 as follows:
 
7     (105 ILCS 5/10-17)  (from Ch. 122, par. 10-17)
8     Sec. 10-17. Statement of affairs.
9     (a) In this Section, "newspaper of general circulation"
10 means a newspaper of general circulation published in the
11 school district, or, if no newspaper is published in the school
12 district, a newspaper published in the county where the school
13 district is located or, if no newspaper is published in the
14 county, a newspaper published in the educational service region
15 where the regional superintendent of schools has supervision
16 and control of the school district.
17     (b) In Class I or Class II county school units the school
18 board may use either a cash basis or accrual system of
19 accounting; however, any board so electing to use the accrual
20 system may not change to a cash basis without the permission of
21 the State Board of Education.
22     School Boards using either a cash basis or accrual system
23 of accounting shall maintain records showing the assets,
24 liabilities and fund balances in such minimum forms as may be

 

 

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

 

 

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1 notice to the school district, the State Board of Education may
2 discontinue the processing of payments to the State
3 Comptroller's office on behalf of any school district that is
4 not in compliance with the requirements imposed by this
5 Section. The State Board of Education shall resume the
6 processing of payments to the State Comptroller's Office on
7 behalf of the school district once the district is in
8 compliance with the requirements imposed by this Section.
9     The State Board of Education must post on its Internet
10 website, on or before January 15, all statements of affairs
11 timely received from school districts. in a newspaper of
12 general circulation published in the respective school
13 districts and if no newspaper is published in the district then
14 in a newspaper published in the county in which the school
15 district is located and if no newspaper is published in the
16 county then in a newspaper published in the educational service
17 region in which the regional superintendent has supervision and
18 control of such school district in such form as may be
19 prescribed by the State Board of Education. Not later than
20 December 15 annually the clerk shall file with the regional
21 superintendent a certified statement that the publication has
22 been made together with a copy of the newspaper containing it.
23 After December 15 annually the regional superintendent of
24 schools shall withhold from each treasurer any public moneys
25 due to be distributed to the treasurer until the duties
26 required under this Section have been complied with.
27     (c) When any school district is the administrative district
28 for several school districts operating under a joint agreement
29 as authorized by this Code Act, no receipts or disbursements
30 accruing, received or paid out by that school district as such
31 an administrative district shall be included in the statement
32 of affairs of the district required by this Section. However,
33 that district shall have prepared and made available to the
34 public, in accordance with subsection (a) of this Section,

 

 

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1 published, in the same manner and subject to the same
2 requirements as are provided in this Section for the statement
3 of affairs of that district, a statement showing the cash
4 receipts and disbursements by funds (or the revenue, expenses
5 and financial position, if the accrual system of accounting is
6 used) of the district as such administrative district, in the
7 form prescribed by the State Board of Education. The costs of
8 publishing the summary of this separate statement prepared by
9 such an administrative district shall be apportioned among and
10 paid by the participating districts in the same manner as other
11 costs and expenses accruing to those districts jointly.
12     School districts on a cash basis shall have prepared and
13 made available to the public, in accordance with subsection (a)
14 of this Section, publish a statement showing the cash receipts
15 and disbursements by funds in the form prescribed by the State
16 Board of Education.
17     School districts using the accrual system of accounting
18 shall have prepared and made available to the public, in
19 accordance with subsection (a) of this Section, publish a
20 statement of revenue and expenses and a statement of financial
21 position in the form prescribed by the State Board of
22 Education.
23     In Class II county school units such statement shall be
24 prepared and made available to the public, in accordance with
25 subsection (a) of this Section, published by the township
26 treasurer of the unit within which such districts are located,
27 except with respect to the school board of any school district
28 that no longer is subject to the jurisdiction and authority of
29 a township treasurer or trustees of schools of a township
30 because the district has withdrawn from the jurisdiction and
31 authority of the township treasurer and trustees of schools of
32 the township or because those offices have been abolished as
33 provided in subsection (b) or (c) of Section 5-1, and as to
34 each such school district the statement required by this

 

 

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1 Section shall be prepared and made available to the public, in
2 accordance with subsection (a) of this Section, published by
3 the school board of such district in the same manner as
4 required for school boards of school districts situated in
5 Class I county school units.
6     (d) The statement of affairs required pursuant to this
7 Section shall contain In Class I and Class II counties the
8 statement of school districts on either a cash or accrual basis
9 shall show such other information as may be required by the
10 State Board of Education, including:
11     1. Annual fiscal year gross payment for certificated
12 personnel, indicating the total number, in the aggregate, in
13 each to be shown by name, listing each employee in one of the
14 following categories:
15         (a) Under $25,000 $15,000
16         (b) $25,000 to $39,999 $15,000 to $24,999
17         (c) $40,000 to $59,999 $25,000 to $39,999
18         (d) $60,000 to $89,999 $40,000 and over
19         (e) $90,000 and over
20     2. Annual fiscal year gross payment for non-certificated
21 personnel, indicating the total number, in the aggregate, in
22 each to be shown by name, listing each employee in one of the
23 following categories:
24         (a) Under $25,000 $15,000
25         (b) $25,000 to $39,999 $15,000 to $24,999
26         (c) $40,000 to $59,999 $25,000 to $39,999
27         (d) $60,000 and over $40,000 and over
28     3. In addition to wages and salaries all other moneys in
29 the aggregate paid to recipients of $1,000 or more, giving the
30 name of the person, firm or corporation and the total amount
31 received by each.
32     4. Approximate size of school district in square miles.
33     5. Number of school attendance centers.
34     6. Numbers of employees as follows:

 

 

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1         (a) Full-time certificated employees;
2         (b) Part-time certificated employees;
3         (c) Full-time non-certificated employees;
4         (d) Part-time non-certificated employees.
5     7. Numbers of pupils as follows:
6         (a) Enrolled by grades;
7         (b) Total enrolled;
8         (c) Average daily attendance.
9     8. Assessed valuation as follows:
10         (a) Total of the district;
11         (b) Per pupil in average daily attendance.
12     9. Tax rate for each district fund.
13     10. District financial obligation at the close of the
14 fiscal year as follows:
15         (a) Teachers' orders outstanding;
16         (b) Anticipation warrants outstanding for each fund.
17     11. Total bonded debt at the close of the fiscal year.
18     12. Percent of bonding power obligated currently.
19     13. Value of capital assets of the district including:
20         (a) Land;
21         (b) Buildings;
22         (c) Equipment.
23     14. Total amount of investments each fund.
24     15. Change in net cash position from the previous report
25 period for each district fund.
26     (e) In addition to the above report, a report of
27 expenditures in the aggregate paid on behalf of recipients of
28 $500 or more, giving the name of the person, firm or
29 corporation and the total amount received by each shall be
30 available in the school district office for public inspection.
31 This listing shall include all wages, salaries and expenditures
32 over $500 expended from any revolving fund maintained by the
33 district. Any resident of the school district may receive a
34 copy of this report, upon request, by paying a reasonable

 

 

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1 charge to defray the costs of preparing such copy.
2     (f) This Section does not apply to cities having a
3 population exceeding 500,000.
4 (Source: P.A. 86-96; 86-1441; 87-191; 87-473; 87-895.)
 
5     Section 90. The State Mandates Act is amended by adding
6 Section 8.30 as follows:
 
7     (30 ILCS 805/8.30 new)
8     Sec. 8.30. Exempt mandate. Notwithstanding Sections 6 and 8
9 of this Act, no reimbursement by the State is required for the
10 implementation of any mandate created by this amendatory Act of
11 the 94th General Assembly.
 
12     Section 99. Effective date. This Act takes effect September
13 1, 2006.".