HB4614ham001 94TH GENERAL ASSEMBLY

Elementary & Secondary Education Committee

Filed: 2/1/2006

09400HB4614ham001 LRB094 16010 NHT 54573 a

AMENDMENT TO HOUSE BILL 4614

AMENDMENT NO. ______. Amend House Bill 4614 by replacing everything after the enacting clause with the following:

"Section 5. The School Code is amended by changing Section 10-17 and by adding Section 34-18.33 as follows:

(105 ILCS 5/10-17) (from Ch. 122, par. 10-17)

Sec. 10-17. Statement of public affairs. In Class I or Class II county school units the school board may use either a cash basis or accrual system of accounting; however, any board so electing to use the accrual system may not change to a cash basis without the permission of the State Board of Education.

School Boards using either a cash basis or accrual system of accounting shall maintain records showing the assets, liabilities and fund balances in such minimum forms as may be prescribed by the State Board of Education. Such boards shall make available in the school district office for public inspection, upon request, and submit to the State Board of Education for posting on the State Board of Education's Internet website publish a statement of the affairs of the district prior to December 1 annually in a newspaper of general circulation published in the respective school districts and if no newspaper is published in the district then in a newspaper published in the county in which the school district is located and if no newspaper is published in the county then in a newspaper published in the educational service region in which the regional superintendent has supervision and control of such school district in such form as may be prescribed by the State Board of Education. Prior to December 1 annually, each school board must send, by certified mail, a copy of the statement of public affairs to a newspaper of general circulation published in the school district or, if no newspaper is published in the school district, a newspaper published in the county where the school district is located or, if no newspaper is published in the county, a newspaper published in the educational service region where the regional superintendent of schools has supervision and control of the school district. Not later than December 15 annually the clerk shall file with the regional superintendent a certified statement that the statement of public affairs publication has been made available in the school district office, has been mailed to a local newspaper, and has been submitted to the State Board of Education, together with a copy of the statement of public affairs newspaper containing it. After December 15 annually the State Board of Education shall instruct the State Comptroller to withhold payment of any State money due to be distributed to or on behalf of the school district regional superintendent of schools shall withhold from each treasurer any public moneys due to be distributed to the treasurer until the duties required under this Section section have been complied with. The State Board of Education must post all statements of public affairs received from school districts on or before January 15 each year.

When any school district is the administrative district for several school districts operating under a joint agreement as authorized by this Code Act, no receipts or disbursements accruing, received or paid out by that school district as such an administrative district shall be included in the statement of public affairs of the district required by this Section. However, that district shall have prepared, made available, mailed, and submitted and published, in the same manner and subject to the same requirements as are provided in this Section for the statement of public affairs of that district, a statement showing the cash receipts and disbursements by funds, with the total amount for both cash receipts and disbursements at the end, (or the revenue and , expenses, with the total amount for both revenue and expenses at the end, and the financial position, if the accrual system of accounting is used) of the district as such administrative district, in the form prescribed by the State Board of Education. The costs of making available, mailing, and submitting publishing this separate statement prepared by such an administrative district shall be apportioned among and paid by the participating districts in the same manner as other costs and expenses accruing to those districts jointly.

School districts on a cash basis shall have prepared, made available, mailed, and submitted and publish a statement showing the cash receipts and disbursements by funds, with the total amount for both cash receipts and disbursements at the end, in the form prescribed by the State Board of Education.

School districts using the accrual system of accounting shall have prepared, made available, mailed, and submitted and publish a statement of revenue and expenses, with the total amount for both revenue and expenses at the end, and a statement of financial position in the form prescribed by the State Board of Education.

In Class II county school units such statement shall be prepared, made available, mailed, and submitted and published by the township treasurer of the unit within which such districts are located, except with respect to the school board of any school district that 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 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 as to each such school district the statement required by this Section shall be prepared, made available, mailed, and submitted and published by the school board of such district in the same manner as required for school boards of school districts situated in Class I county school units.

In Class I and Class II counties the statement of school districts on either a cash or accrual basis shall show such other information as may be required by the State Board of Education, including:

1. Annual fiscal year gross payment for certificated personnel, to be listed by the number of employees in each shown by name, listing each employee in one of the following categories:

(a) Under $25,000 $15,000

(b) $25,000 to $39,999 $15,000 to $24,999

(c) $40,000 to $59,999 $25,000 to $39,999

(d) $60,000 to $89,999 $40,000 and over

(e) $90,000 and over

2. Annual fiscal year payment for non-certificated personnel, to be listed by the number of employees in each shown by name, listing each employee in one of the following categories:

(a) Under $25,000 $15,000

(b) $25,000 to $39,999 $15,000 to $24,999

(c) $40,000 to $59,999 $25,000 to $39,999

(d) $60,000 $40,000 and over

3. In addition to wages and salaries, all other moneys in the aggregate paid to recipients of $1,000 or more, giving the name of the person, firm, or corporation and the total amount received by each, and, after this list, the total amount paid to all vendors who have individually been paid less than $1,000.

4. Approximate size of school district in square miles.

5. Number of school attendance centers.

6. Numbers of employees as follows:

(a) Full-time certificated employees;

(b) Part-time certificated employees;

(c) Full-time non-certificated employees;

(d) Part-time non-certificated employees.

7. Numbers of pupils as follows:

(a) Enrolled by grades;

(b) Total enrolled;

(c) Average daily attendance.

8. Assessed valuation as follows:

(a) Total of the district;

(b) Per pupil in average daily attendance.

9. Tax rate for each district fund.

10. District financial obligation at the close of the fiscal year as follows:

(a) Teachers' orders outstanding;

(b) Anticipation warrants outstanding for each fund.

11. Total bonded debt at the close of the fiscal year.

12. Percent of bonding power obligated currently.

13. Value of capital assets of the district including:

(a) Land;

(b) Buildings;

(c) Equipment.

14. Total amount of investments, each fund.

15. Change in net cash position from the previous report period for each district fund.

In addition to the above report, a report of expenditures in the aggregate paid on behalf of recipients of $500 or more, giving the name of the person, firm or corporation and the total amount received by each shall be available in the school district office for public inspection. This listing shall include all wages, salaries and expenditures over $500 expended from any revolving fund maintained by the district. Any resident of the school district may receive a copy of this report, upon request, by paying a reasonable charge to defray the costs of preparing such copy.

This Section does not apply to cities having a population exceeding 500,000.

(Source: P.A. 86-96; 86-1441; 87-191; 87-473; 87-895.)

(105 ILCS 5/34-18.33 new)

Sec. 34-18.33. Statement of public affairs. The board may use either a cash basis or accrual system of accounting; however, if the board elects to use the accrual system, it may not change to a cash basis without the permission of the State Board of Education.

The board shall maintain records showing the assets, liabilities, and fund balances in such minimum forms as may be prescribed by the State Board of Education. The board shall make available in the school district office for public inspection, upon request, and submit to the State Board of Education for posting on the State Board of Education's Internet website a statement of the affairs of the district prior to December 1 annually in such form as may be prescribed by the State Board of Education. Prior to December 1 annually, the board must send, by certified mail, a copy of the statement of public affairs to a newspaper of general circulation published in the school district. Not later than December 15 annually the clerk shall file with the State Board of Education a certified statement that the statement of public affairs has been made available in the school district office, has been mailed to a local newspaper, and has been submitted to the State Board of Education. After December 15 annually the State Board of Education shall instruct the State Comptroller to withhold payment of any State money due to be distributed to or on behalf of the school district until the duties required under this Section have been complied with. The State Board of Education must post the statement of public affairs received from the school district on or before January 15 each year.

If the district is on a cash basis, it shall have prepared, made available, mailed, and submitted a statement showing the cash receipts and disbursements by funds, with the total amount for both cash receipts and disbursements at the end, in the form prescribed by the State Board of Education.

If the district is using the accrual system of accounting, it shall have prepared, made available, mailed, and submitted a statement of revenue and expenses, with the total amount for both revenue and expenses at the end, and a statement of financial position in the form prescribed by the State Board of Education.

The statement of the school district shall show such other information as may be required by the State Board of Education, including:

(1) Annual fiscal year gross payment for certificated personnel, to be listed by the number of employees in each of the following categories:

(A) Under $25,000.

(B) $25,000 to $39,999.

(C) $40,000 to $59,999.

(D) $60,000 to $89,999.

(E) $90,000 and over.

(2) Annual fiscal year payment for non-certificated personnel, to be listed by the number of employees in each of the following categories:

(A) Under $25,000.

(B) $25,000 to $39,999.

(C) $40,000 to $59,999.

(D) $60,000 and over.

(3) In addition to wages and salaries, all other moneys in the aggregate paid to recipients of $1,000 or more, giving the name of the person, firm, or corporation and the total amount received by each, and, after this list, the total amount paid to all vendors who have individually been paid less than $1,000.

(4) Approximate size of school district in square miles.

(5) Number of school attendance centers.

(6) Numbers of employees as follows:

(A) Full-time certificated employees.

(B) Part-time certificated employees.

(C) Full-time non-certificated employees.

(D) Part-time non-certificated employees.

(7) Numbers of pupils as follows:

(A) Enrolled by grades.

(B) Total enrolled.

(C) Average daily attendance.

(8) Assessed valuation as follows:

(A) Total of the district.

(B) Per pupil in average daily attendance.

(9) Tax rate for each district fund.

(10) District financial obligation at the close of the fiscal year as follows:

(A) Teachers' orders outstanding.

(B) Anticipation warrants outstanding for each fund.

(11) Total bonded debt at the close of the fiscal year.

(12) Percentage of bonding power obligated currently.

(13) Value of capital assets of the district, including:

(A) Land.

(B) Buildings.

(C) Equipment.

(14) Total amount of investments for each fund.

(15) Change in net cash position from the previous reporting period for each district fund.

In addition to the above report, a report of expenditures in the aggregate paid on behalf of recipients of $500 or more, giving the name of the person, firm, or corporation and the total amount received by each shall be available in the school district office for public inspection. This listing shall include all wages, salaries, and expenditures over $500 expended from any revolving fund maintained by the district. Any resident of the school district may receive a copy of this report, upon request, by paying a reasonable charge to defray the costs of preparing the copy.

Section 90. The State Mandates Act is amended by adding Section 8.30 as follows:

(30 ILCS 805/8.30 new)

Sec. 8.30. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by this amendatory Act of the 94th General Assembly.".