103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2854

 

Introduced 2/16/2023, by Rep. Dave Severin

 

SYNOPSIS AS INTRODUCED:
 
105 ILCS 5/10-17  from Ch. 122, par. 10-17

    Amends the School Code. Requires a school board to publish a notice that the district's annual statement of affairs is available on the State Board of Education's Internet website and in the district's main administrative office (instead of requiring a summary of the statement of affairs to be published). Provides that the notice published by the school board must include the text of the link to the State Board of Education's Internet website where the annual statement of affairs is available. Effective immediately.


LRB103 28263 RJT 54642 b

 

 

A BILL FOR

 

HB2854LRB103 28263 RJT 54642 b

1    AN ACT concerning education.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The School Code is amended by changing Section
510-17 as follows:
 
6    (105 ILCS 5/10-17)  (from Ch. 122, par. 10-17)
7    Sec. 10-17. 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
17make available to the public a statement of the affairs of the
18district prior to December 1 annually by submitting the
19statement of affairs in such form as may be prescribed by the
20State Board of Education for posting on the State Board of
21Education's Internet website and , by having copies of the
22statement of affairs available in the main administrative
23office of the district. The school board shall also publish a

 

 

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

 

 

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1newspaper of general circulation published in the school
2district, or, if no newspaper is published in the school
3district, a newspaper published in the county where the school
4district is located or, if no newspaper is published in the
5county, a newspaper published in the educational service
6region where the regional superintendent of schools has
7supervision and control of the school district. The submission
8to the State Board of Education shall include an assurance
9that the statement of affairs has been made available in the
10main administrative office of the school district and that the
11required notice has been published in accordance with this
12Section.
13    After December 15 annually, upon 10 days prior written
14notice to the school district, the State Board of Education
15may discontinue the processing of payments to the State
16Comptroller's office on behalf of any school district that is
17not in compliance with the requirements imposed by this
18Section. The State Board of Education shall resume the
19processing of payments to the State Comptroller's Office on
20behalf of the school district once the district is in
21compliance with the requirements imposed by this Section.
22    The State Board of Education must post, on or before
23January 15, all statements of affairs timely received from
24school districts.
25    (b) When any school district is the administrative
26district for several school districts operating under a joint

 

 

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

 

 

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1revenue and expenses and a statement of financial position in
2the form prescribed by the State Board of Education.
3    In Class II county school units such statement shall be
4prepared and made available to the public, in accordance with
5subsection (a) of this Section, by the township treasurer of
6the unit within which such districts are located, except with
7respect to the school board of any school district that no
8longer is subject to the jurisdiction and authority of a
9township treasurer or trustees of schools of a township
10because the district has withdrawn from the jurisdiction and
11authority of the township treasurer and trustees of schools of
12the township or because those offices have been abolished as
13provided in subsection (b) or (c) of Section 5-1, and as to
14each such school district the statement required by this
15Section shall be prepared and made available to the public, in
16accordance with subsection (a) of this Section, by the school
17board of such district in the same manner as required for
18school boards of school districts situated in Class I county
19school units.
20    (c) The statement of affairs required pursuant to this
21Section shall contain such information as may be required by
22the State Board of Education, including:
23        1. Annual fiscal year gross payment for certificated
24    personnel to be shown by name, listing each employee in
25    one of the following categories:
26            (a) Under $25,000

 

 

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

 

 

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

 

 

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1Any resident of the school district may receive a copy of this
2report, upon request, by paying a reasonable charge to defray
3the costs of preparing such copy.
4    This Section does not apply to cities having a population
5exceeding 500,000.
6(Source: P.A. 94-875, eff. 7-1-06.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.