Sen. Susan Garrett

Filed: 3/26/2012

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 640

2    AMENDMENT NO. ______. Amend Senate Bill 640 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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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 statement
6of affairs available in the main administrative office of the
7district, and, if the school district maintains an Internet
8website, by publishing on the school district's Internet
9website or, if the school district does not maintain an
10Internet website, by publishing in a newspaper of general
11circulation published in the school district an annual
12statement of affairs summary containing at a minimum all of the
13following information:
14        (1) A summary statement of operations for all funds of
15    the district, as excerpted from the statement of affairs
16    filed with the State Board of Education. The summary
17    statement must include a listing of all moneys received by
18    the district, indicating the total amounts, in the
19    aggregate, each fund of the district received, with a
20    general statement concerning the source of receipts.
21        (2) Except as provided in subdivision (3) of this
22    subsection (a), a listing of all moneys paid out by the
23    district where the total amount paid during the fiscal year
24    exceeds $2,500 in the aggregate per person, giving the name
25    of each person to whom moneys were paid and the total paid
26    to each person.

 

 

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1        (3) A listing of all personnel, by name, with an annual
2    fiscal year gross payment in the categories set forth in
3    subdivisions 1 and 2 of subsection (c) of this Section.
4In this Section, "newspaper of general circulation" means a
5newspaper of general circulation published in the school
6district, or, if no newspaper is published in the school
7district, a newspaper published in the county where the school
8district is located or, if no newspaper is published in the
9county, a newspaper published in the educational service region
10where the regional superintendent of schools has supervision
11and control of the school district. The submission to the State
12Board of Education shall include an assurance that the
13statement of affairs has been made available in the main
14administrative office of the school district and that the
15required notice has been published in accordance with this
16Section.
17    After December 15 annually, upon 10 days prior written
18notice to the school district, the State Board of Education may
19discontinue the processing of payments to the State
20Comptroller's office on behalf of any school district that is
21not in compliance with the requirements imposed by this
22Section. The State Board of Education shall resume the
23processing of payments to the State Comptroller's Office on
24behalf of the school district once the district is in
25compliance with the requirements imposed by this Section.
26    The State Board of Education must post, on or before

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1district office for public inspection. This listing shall
2include all wages, salaries and expenditures over $500 expended
3from any revolving fund maintained by the district. Any
4resident of the school district may receive a copy of this
5report, upon request, by paying a reasonable charge to defray
6the costs of preparing such copy.
7    This Section does not apply to cities having a population
8exceeding 500,000.
9(Source: P.A. 94-875, eff. 7-1-06.)".