(105 ILCS 5/16-4) (from Ch. 122, par. 16-4)
Sec. 16-4.
Building jointly used - Sale of interest - Additions and
enlargements.
Whenever two school districts situated adjacent to one another or comprising
the same or partly the same
territory have a school site with
buildings thereon, owned by one of the districts but used under
agreement by both, the district owning the site and buildings may sell
to the other, and the other district has the right to purchase, an equal
or any other interest in the site and buildings under an agreement
between the two; and upon the execution of the agreement and the
acquiring the title to the interest by the purchasing district, the two
districts shall be deemed to hold title to the premises as tenants in
common; and thereafter the school districts, or either of them, may,
under appropriate terms in the first agreement, or under a new agreement
entered into by them, add to and enlarge any parts of the buildings, if
deemed necessary for the uses of the districts or either of them, and by
such sole or mutual expenditure of funds as may be nominated by the
terms of the agreement between the districts, and the expenditures shall
in no way change the individual interests of the districts in the premises
unless otherwise expressly so provided by the terms of the
agreement.
(Source: P.A. 81-1541.)
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(105 ILCS 5/16-5) (from Ch. 122, par. 16-5)
Sec. 16-5.
Agreement for joint use of property.
Prior to the third Saturday of August of any year the school board of
any district which does not by itself maintain a high school may enter into
an agreement with any township high school board of education or the school
board of any other high school district, by which agreement grade school or
high school property, real or personal, owned by or held for the use
of either district within
territory included in both districts may be used jointly for school
purposes by both such districts in the manner provided in the agreement. If
such school district has a population of 1000 or more, and if legal title to
any real property affected by the agreement is not held by the school board of
a school district that is party to the agreement, the agreement shall
be invalid unless prior to such third Saturday of August the written
consent of the trustees of schools of the township or townships, regional
board of school trustees, or township land commissioners holding legal
title to the property affected by the agreement is first
obtained.
(Source: P.A. 88-155.)
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(105 ILCS 5/16-6) (from Ch. 122, par. 16-6)
Sec. 16-6.
Compensation determined under eminent domain.
Whenever any lot or parcel of land is needed by any university, college,
township high school or other educational institution established and
supported by this State or by a township therein, or by a school district,
as a site for a building or for any educational purpose, including sites
purchased under authority of Section 10-22.31b, and compensation for the
lot or parcel of land cannot be agreed upon between the owners thereof and
the trustees, board of education, or other corporate authority of the
educational institution, or school district, the corporate authority of the
educational institution or school district may have the compensation
determined in the manner provided by law for the exercise of the right of
eminent domain. In Class I counties and in any school district which is
situated in 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
trustees of schools of the township or because those offices have been
abolished as provided in subsection (b) or (c) of Section 5-1, the school
board shall engage counsel, pay all expenses and institute suit without any
authorization by the regional board of school trustees; and the proceedings
shall be in the name of the school board for the use
of the school district. But no tract of land outside the limits of any
incorporated city or village and within 40 rods of the dwelling of the
owner of the land shall be taken by the board of directors created in
Section 10-1 of this Act without the owner's consent: provided, however,
that a tract of land outside the limits of any incorporated city or village
lying not less than 200 feet from the dwelling of the owner of the land
which adjoins and is adjacent to a school site being used for school
purposes may be taken by the board in the manner provided by law for the
exercise of the right of eminent domain for the purpose of enlarging such
school site for educational and recreational purposes.
(Source: P.A. 87-473; 88-155.)
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(105 ILCS 5/16-7) (from Ch. 122, par. 16-7)
Sec. 16-7.
Playgrounds,
recreation grounds and athletic fields.
Any school district organized and existing under the general law or by
special charter having a population of not more than 500,000 inhabitants
may acquire real estate by gift, donation, legacy, purchase or otherwise
and hold it for the purpose of establishing playgrounds, recreation grounds
and athletic fields, and may equip, operate and maintain such playgrounds,
recreation grounds and athletic fields, the cost of such acquiring and
equipping to be paid either from the proceeds of bonds issued for that
purpose or out of the operations and maintenance fund, and the
cost of such maintaining and operating to be paid from the educational
fund, of the district. Such real estate need not be contiguous to any other
school property or real estate owned by the school district.
(Source: P.A. 86-970 .)
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(105 ILCS 5/16-8) (from Ch. 122, par. 16-8)
Sec. 16-8.
Supervision - Personnel - Police control.
The school board of any such school district acquiring real estate and
equipping, operating and maintaining it for the purposes provided in
Section 16-7 shall have supervision over such playgrounds, recreation
grounds or athletic fields, may employ play leaders, playground directors,
supervisors, recreation superintendents or athletic directors therefor, and
may take such steps to provide for the protection, sanitation, care and
management thereof as it deems appropriate.
If real estate and improvements thereon, including buildings, parking
lots, other improvements and equipment so acquired lies partly or wholly
outside and within 1 mile of the corporate limits of any city, village or
incorporated town situated in such district, such city, village or incorporated
town may exercise police control and protection over such real estate and
improvements thereon, including buildings, parking lots, other improvements
and equipment in the same manner and to the same extent that such city,
village or incorporated town would exercise police control and protection
thereover if such real estate and improvements thereon, including
buildings, parking lots, other improvements and equipment were situated
within the corporate limits thereof.
(Source: P.A. 86-1304.)
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(105 ILCS 5/16-9) (from Ch. 122, par. 16-9)
Sec. 16-9.
Transfers to municipal corporations.
School districts and boards of education may also transfer real estate
in accordance with the provisions of "An Act in relation to the transfer of
real estate owned by municipalities", approved July 2, 1925, as amended,
title approved May 8, 1947.
(Source: Laws 1967, p. 506.)
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(105 ILCS 5/16-10) (from Ch. 122, par. 16-10)
Sec. 16-10.
Fire
protection.
If the location of any public school building is not within any
municipality or fire protection district, fire protection service for such
building shall be provided by that municipality or fire protection district
which maintains the facility for fire fighting equipment which lies closest
to such building. The school district shall pay to the municipality or fire
protection district, as the case may be, the reasonable cost of such
service. If the respective corporate authorities of the school district and
of the municipality or fire protection district are unable to agree on the
cost of such service, the cost shall be determined by a civil action in the
circuit court of the circuit in which the school building is located.
(Source: P.A. 76-1790.)
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(105 ILCS 5/Art. 17 heading) ARTICLE 17.
BUDGETS--TAX RATES--TAX WARRANTS
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(105 ILCS 5/17-1) (from Ch. 122, par. 17-1)
Sec. 17-1. Annual budget. The board of education of each school
district under 500,000 inhabitants shall, within or before the first
quarter of each fiscal year, adopt and file with the State Board of Education an annual balanced budget which it deems
necessary to defray all necessary expenses and liabilities of the
district, and in such annual budget shall specify the objects and
purposes of each item and amount needed for each object or purpose.
The budget shall be entered upon a School District Budget form prepared
and provided by the State Board of Education and therein shall contain
a statement of the cash on hand at the
beginning of the fiscal year, an estimate of the cash expected to be
received during such fiscal year from all sources, an estimate of the
expenditures contemplated for such fiscal year, and a statement of the
estimated cash expected to be on hand at the end of such year. The
estimate of taxes to be received may be based upon the amount of actual
cash receipts that may reasonably be expected by the district during
such fiscal year, estimated from the experience of the district in prior
years and with due regard for other circumstances that may substantially
affect such receipts. Nothing in this Section shall be construed as
requiring any district to change or preventing any district from
changing from a cash basis of financing to a surplus or deficit basis of
financing; or as requiring any district to change or preventing any
district from changing its system of accounting. The budget shall conform to the requirements adopted by the State Board of Education pursuant to Section 2-3.28 of this Code.
To the extent that a school district's budget is not balanced, the district shall also adopt and file with the State Board of Education a deficit reduction plan to balance the district's budget within 3 years. The deficit reduction plan must be filed at the same time as the budget, but the State Superintendent of Education may extend this deadline if the situation warrants.
If, as the result of an audit performed in compliance with Section 3-7 of this Code, the resulting Annual Financial Report required to be submitted pursuant to Section 3-15.1 of this Code reflects a deficit as defined for purposes of the preceding paragraph, then the district shall, within 30 days after acceptance of such audit report, submit a deficit reduction plan. The board of education of each district shall fix a fiscal year
therefor. If the beginning of the fiscal year of a district is
subsequent to the time that the tax levy due to be made in such
fiscal year shall be
made, then such annual budget shall be adopted prior to the time such
tax levy shall be made.
The failure by a board of education of any district to adopt an annual
budget, or to comply in any respect with the provisions of this Section, shall
not affect the validity of any tax levy of the district otherwise in
conformity with the law. With respect to taxes levied either before, on, or
after the effective date of this amendatory Act of the 91st General Assembly,
(i) a tax levy is made
for the fiscal year in which the levy is due to be made regardless of which
fiscal year the proceeds of the levy are expended or are intended to be
expended, and (ii) except as otherwise provided by law, a board of education's
adoption of
an annual budget in conformity with this Section is not a prerequisite to the
adoption of a valid tax levy and is not a limit on the amount of the levy.
Such budget shall be prepared in tentative form by some person or
persons designated by the board, and in such tentative form shall be
made conveniently available to public inspection for at least 30 days
prior to final action thereon. At least 1 public hearing shall be held
as to such budget prior to final action thereon. Notice of availability
for public inspection and of such public hearing shall be given by
publication in a newspaper published in such district, at least 30 days
prior to the time of such hearing. If there is no newspaper published
in such district, notice of such public hearing shall be given by
posting notices thereof in 5 of the most public places in such district.
It shall be the duty of the secretary of such board to make such
tentative budget available to public inspection, and to arrange for such
public hearing. The board may from time to time make transfers between
the various items in any fund not exceeding in the aggregate 10% of the
total of such fund as set forth in the budget. The board may from time
to time amend such budget by the same procedure as is herein provided
for its original adoption.
Beginning July 1, 1976, the board of education, or regional
superintendent, or governing board responsible for the administration of
a joint agreement shall, by September 1 of each
fiscal year thereafter, adopt an annual budget for the joint agreement
in the same manner and subject to the same requirements as are provided
in this Section.
The State Board of Education shall exercise powers and duties
relating to budgets as provided in Section 2-3.27 of this Code and shall require school districts to submit their annual budgets, deficit reduction plans, and other financial information, including revenue and expenditure reports and borrowing and interfund transfer plans, in such form and within the timelines designated by the State Board of Education.
By fiscal year 1982 all school districts shall use the Program Budget
Accounting System.
In the case of a school district receiving emergency State financial
assistance under Article 1B, the school board shall also be subject to the
requirements
established under Article 1B with respect to the annual budget.
(Source: P.A. 100-465, eff. 8-31-17.)
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(105 ILCS 5/17-1.1) Sec. 17-1.1. Shared service reporting and fiscal efficiency. (a) Annually, each school district shall complete a report developed by the State Board of Education, to accompany the annual financial report and to be published on the State Board of Education's Internet website, that summarizes district attempts to improve fiscal efficiency through shared services or outsourcing in the prior fiscal year. The report must be primarily in checklist form and approximately one page in length. It shall include, but shall not be limited to, the incidence of the following shared service options: insurance; employee benefits; transportation; personnel recruitment; shared personnel; technology services; energy purchasing; supply and equipment purchasing; food services; legal services; investment pools; special education cooperatives, vocational cooperatives, and other shared educational programs; curriculum planning; professional development; custodial services; maintenance services; grounds maintenance services; food services; grant writing; and science, technology, engineering, and mathematics (STEM) program offerings. The report shall also include a list of potential shared services or outsourcing the district may consider or investigate for the next fiscal year and any anticipated barriers to implementation. This report must be approved by the school board at an open meeting that allows for public comment, and it shall be published on the Internet website of the school district, if any. (b) Based on data supplied by school districts through the annual financial report, regional superintendents of schools shall publish annually a regional report summarizing district attempts to improve fiscal efficiency through shared services or outsourcing within the educational service region. This report shall include a list of all joint purchasing initiatives, joint agreements between districts, attempts to reduce or eliminate duplication of services and duplicative expenditures, and identification of any overlapping regional service delivery systems. (c) For school districts required to develop and submit to the State Board of Education a deficit reduction plan under Section 17-1 of this Code, the regional superintendent of schools and the school district shall jointly prepare a shared services and outsourcing plan that considers actions that may improve the district's fiscal efficiency and how future savings associated with shared services or outsourcing are to be utilized.
(Source: P.A. 102-1088, eff. 6-10-22.) |
(105 ILCS 5/17-1.2)
Sec. 17-1.2. Post annual budget on web site. If a school district
has an Internet web site, the school district shall post its current annual
budget,
itemized by receipts and expenditures, on the district's Internet web site. The budget shall include information conforming to the rules adopted by the State Board of Education pursuant to Section 2-3.28 of this Code.
The school district shall notify the parents or guardians of its students
that the budget has been posted on the district's web site and what
the web site's address is.
(Source: P.A. 100-465, eff. 8-31-17.)
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(105 ILCS 5/17-1.3) Sec. 17-1.3. Disclosure of cash balance. Notwithstanding any other provision of law, each school district shall disclose to the public, at the public hearing at which the district certifies its budget and levy for the taxable year, the cash reserve balance of all funds held by the district related to its operational levy and, if applicable, any obligations secured by those funds.
(Source: P.A. 102-895, eff. 5-23-22.) |
(105 ILCS 5/17-1.5)
Sec. 17-1.5. Limitation of administrative costs.
(a) It is the purpose of this Section to establish limitations on the growth
of administrative expenditures in order to maximize the proportion of school
district resources available for the instructional program, building
maintenance, and safety services for the students of each district.
(b) Definitions. For the purposes of this Section:
"Administrative expenditures" mean the annual expenditures of
school districts properly attributable to expenditure functions defined by the
rules of the State Board of Education as: 2320 (Executive Administration Services);
2330 (Special Area Administration Services); 2490 (Other Support Services -
School Administration); 2510 (Direction of Business Support Services); 2570
(Internal Services); and 2610 (Direction of Central
Support Services); provided, however, that "administrative expenditures" shall
not include early retirement or other pension system obligations required by
State law.
"School district" means all school districts having a population of less than
500,000.
(c) For the 1998-99 school year and each school year thereafter, each school
district shall undertake budgetary and expenditure control actions so that the
increase in administrative expenditures for that school year over the prior
school year does not exceed 5%.
School districts with administrative expenditures per pupil
in the 25th
percentile and below for all districts of the same type,
as defined by the State Board of Education,
may waive the limitation imposed under this Section for any year following a
public hearing and with the
affirmative vote of at least two-thirds of the members of the school board of
the
district. Any district waiving the limitation shall notify the State Board
within 45 days of such action.
(d) School districts shall file with the State Board of Education by
November 15, 1998 and
by each November 15th thereafter a one-page report that lists
(i) the actual
administrative expenditures for
the
prior year from the district's audited Annual Financial Report, and (ii) the
projected administrative expenditures for the current year from the budget adopted by the school board
pursuant to Section 17-1 of this Code.
If a school district that is ineligible to waive the limitation imposed by
subsection (c) of this Section by board action exceeds the limitation
solely because of circumstances beyond
the control of the district and the district has exhausted all available and
reasonable remedies to comply with the limitation, the district may request a
waiver pursuant to Section 2-3.25g. The waiver application shall specify the
amount,
nature, and reason for the relief requested, as well as all remedies the
district has exhausted to comply with the limitation.
Any emergency relief so requested shall apply only to the specific
school year for which the request is made. The State Board of Education shall
analyze all such waivers submitted and shall recommend that the General
Assembly disapprove any such waiver requested that is not due solely to
circumstances beyond the control of the district and for which the district has
not exhausted all available and reasonable remedies to comply with the
limitation. The State Superintendent shall have
no authority to impose any sanctions pursuant to this Section for any
expenditures for which a waiver has been requested until such waiver has been
reviewed by the General Assembly.
If the report and information required
under this
subsection (d) are not provided by the school district in a timely
manner, or are subsequently determined by
the State Superintendent of Education
to be incomplete or inaccurate, the State Superintendent shall notify the
district in writing of reporting deficiencies. The school district shall,
within 60 days of the notice, address the reporting deficiencies identified.
(e) If the State Superintendent determines that a school district has failed
to comply with the administrative expenditure limitation imposed in subsection
(c) of this Section,
the
State Superintendent shall notify the district of the violation and direct the
district to undertake corrective action to bring the district's budget into
compliance with the administrative expenditure limitation. The district shall,
within 60 days of the notice, provide adequate assurance to the State
Superintendent that appropriate corrective actions have been or will be taken.
If the district fails to provide adequate assurance or fails to undertake the
necessary corrective actions, the State Superintendent may impose progressive
sanctions against the district that may culminate in withholding
all
subsequent payments of general State aid due the district under Section
18-8.05 of
this Code or evidence-based funding due the district under Section 18-8.15 of this Code
until the assurance is provided or the corrective actions taken.
(f) The State Superintendent shall publish a list each year of the school
districts that violate the limitation imposed by subsection (c) of this
Section and a list of the districts that waive the limitation by board
action as provided in subsection (c) of this Section.
(Source: P.A. 100-465, eff. 8-31-17.)
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