105 ILCS 5/ School Code.

(105 ILCS 5/14C-5) (from Ch. 122, par. 14C-5)

Sec. 14C-5. Nonresident children; enrollment and tuition; joint programs. A school district may allow a nonresident English learner to enroll in or attend its program in transitional bilingual education, and the tuition for such a child shall be paid by the district in which he resides.

Any school district may join with any other school district or districts to provide the programs in transitional bilingual education required or permitted by this Article.

(Source: P.A. 99-30, eff. 7-10-15.)

(105 ILCS 5/14C-6) (from Ch. 122, par. 14C-6)

Sec. 14C-6. Placement of children. Children enrolled in a program of transitional bilingual education whenever possible shall be placed in classes with children of approximately the same age and level of educational attainment. If children of different age groups or educational levels are combined, the school district so combining shall ensure that the instruction given each child is appropriate to his or her level of educational attainment and the school districts shall keep adequate records of the educational level and progress of each child enrolled in a program. The maximum student-teacher ratio shall be set by the State Board and shall reflect the special educational needs of children enrolled in programs in transitional bilingual education. Programs in transitional bilingual education shall, whenever feasible, be located in the regular public schools of the district rather than separate facilities.

(Source: P.A. 81-1508.)

(105 ILCS 5/14C-7) (from Ch. 122, par. 14C-7)

Sec. 14C-7. Participation in extracurricular activities of public schools. Instruction in courses of subjects included in a program of transitional bilingual education which are not mandatory may be given in a language other than English. In those courses or subjects in which verbalization is not essential to an understanding of the subject matter, including but not necessarily limited to art, music and physical education, English learners shall participate fully with their English-speaking contemporaries in the regular public school classes provided for said subjects. Each school district shall ensure to children enrolled in a program in transitional bilingual education practical and meaningful opportunity to participate fully in the extracurricular activities of the regular public schools in the district.

(Source: P.A. 99-30, eff. 7-10-15.)

(105 ILCS 5/14C-8) (from Ch. 122, par. 14C-8)

Sec. 14C-8. (Repealed).

(Source: P.A. 97-607, eff. 8-26-11. Repealed internally, eff. 6-30-13.)

(105 ILCS 5/14C-9) (from Ch. 122, par. 14C-9)

Sec. 14C-9. Tenure; minimum salaries. Any person employed as a teacher of transitional bilingual education whose teaching certificate was issued pursuant to Section 14C-8 (now repealed) of this Code shall have such employment credited to him or her for the purposes of determining under the provisions of this Code eligibility to enter upon contractual continued service; provided that such employment immediately precedes and is consecutive with the year in which such person becomes certified under Article 21 of this Code or licensed under Article 21B of this Code.

For the purposes of determining the minimum salaries payable to persons certified under Section 14C-8 (now repealed) of this Code, such persons shall be deemed to have been trained at a recognized institution of higher learning.

(Source: P.A. 99-30, eff. 7-10-15.)

(105 ILCS 5/14C-10) (from Ch. 122, par. 14C-10)

Sec. 14C-10. Parent and community participation. School districts shall provide for the maximum practical involvement of parents of children in transitional bilingual education programs. Each school district shall, accordingly, establish a parent advisory committee which affords parents the opportunity effectively to express their views and which ensures that such programs are planned, operated, and evaluated with the involvement of, and in consultation with, parents of children served by the programs. Such committees shall be composed of parents of children enrolled in transitional bilingual education programs, transitional bilingual education teachers, counselors, and representatives from community groups; provided, however, that a majority of each committee shall be parents of children enrolled in the transitional bilingual education program. Once established, these committees shall autonomously carry out their affairs, including the election of officers and the establishment of internal rules, guidelines, and procedures.

(Source: P.A. 97-915, eff. 1-1-13.)

(105 ILCS 5/14C-11) (from Ch. 122, par. 14C-11)

Sec. 14C-11. Preschool or summer school programs. A school district may establish, on a full or part-time basis, preschool or summer school programs in transitional bilingual education for English learners or join with the other school districts in establishing such preschool or summer programs. Preschool or summer programs in transitional bilingual education shall not substitute for programs in transitional bilingual education required to be provided during the regular school year.

(Source: P.A. 99-30, eff. 7-10-15.)

(105 ILCS 5/14C-12) (from Ch. 122, par. 14C-12)

Sec. 14C-12. Account of expenditures; Cost report; Reimbursement. Each school district with at least one English learner shall keep an accurate, detailed and separate account of all monies paid out by it for the programs in transitional bilingual education required or permitted by this Article, including transportation costs, and shall annually report thereon for the school year ending June 30 indicating the average per pupil expenditure. Through fiscal year 2017, each school district shall be reimbursed for the amount by which such costs exceed the average per pupil expenditure by such school district for the education of children of comparable age who are not in any special education program. No funding shall be provided to school districts under this Section after fiscal year 2017. In fiscal year 2018 and each fiscal year thereafter, all funding received by a school district from the State pursuant to Section 18-8.15 of this Code that is attributable to instructions, supports, and interventions for English learner pupils must be used for programs and services authorized under this Article. At least 60% of transitional bilingual education funding received from the State must be used for the instructional costs of programs and services authorized under this Article.

Applications for preapproval for costs of transitional bilingual education programs must be submitted to the State Superintendent of Education at least 60 days before a transitional bilingual education program is started, unless a justifiable exception is granted by the State Superintendent of Education. Applications shall set forth a plan for transitional bilingual education established and maintained in accordance with this Article.

Through fiscal year 2017, reimbursement claims for transitional bilingual education programs shall be made as follows:

Each school district shall claim reimbursement on a current basis for the first 3 quarters of the fiscal year and file a final adjusted claim for the school year ended June 30 preceding computed in accordance with rules prescribed by the State Superintendent's Office. The State Superintendent of Education before approving any such claims shall determine their accuracy and whether they are based upon services and facilities provided under approved programs. Upon approval he shall transmit to the Comptroller the vouchers showing the amounts due for school district reimbursement claims. Upon receipt of the final adjusted claims the State Superintendent of Education shall make a final determination of the accuracy of such claims. If the money appropriated by the General Assembly for such purpose for any year is insufficient, it shall be apportioned on the basis of the claims approved.

Failure on the part of the school district to prepare and certify the final adjusted claims due under this Section may constitute a forfeiture by the school district of its right to be reimbursed by the State under this Section.

(Source: P.A. 100-465, eff. 8-31-17.)

(105 ILCS 5/14C-13) (from Ch. 122, par. 14C-13)

Sec. 14C-13. Advisory Council.

(a) There is created an Advisory Council on Bilingual Education, consisting of 17 members appointed by the State Superintendent of Education and selected, as nearly as possible, on the basis of experience in or knowledge of the various programs of bilingual education. The Council shall advise the State Superintendent on policy and rules pertaining to bilingual education. The Council shall establish such sub-committees as it deems appropriate to review bilingual education issues including but not limited to certification, finance and special education.

Initial appointees shall serve terms determined by lot as follows: 6 for one year, 6 for 2 years and 5 for 3 years. Successors shall serve 3-year terms. Members annually shall select a chairman from among their number. Members shall receive no compensation but may be reimbursed for necessary expenses incurred in the performance of their duties.

By no later than December 1, 2011, the Council shall submit a report to the State Superintendent of Education, the Governor, and the General Assembly addressing, at a minimum, the following questions:

(1) whether and how the 20 child per attendance center minimum in Section 14C-3 of this Code should be modified;

(2) whether and how educator certification requirements in this Article 14C and applicable State Board of Education rules should be modified;

(3) whether and how bilingual education requirements in this Article 14C and applicable State Board of Education rules should be modified to address differences between elementary and secondary schools; and

(4) whether and how to allow school districts to administer alternative bilingual education programs instead of transitional bilingual education programs.

By no later than January 1, 2013, the Council shall submit a report to the State Superintendent of Education, the Governor, and the General Assembly addressing, at a minimum, the following questions:

(i) whether and how bilingual education programs should be modified to be more flexible and achieve a higher success rate among Hispanic students in the classroom and on State assessments;

(ii) whether and how bilingual education programs should be modified to increase parental involvement including the use of parent academies;

(iii) whether and how bilingual education programs should be modified to increase cultural competency through a cultural competency program among bilingual teaching staff; and

(iv) whether and how the bilingual parent advisory committees within school districts can be supported in order to increase the opportunities for parents to effectively express their views concerning the planning, operation, and evaluation of bilingual education programs.

Within one year of the effective date of this amendatory Act of the 103rd General Assembly, the Council shall deliver a report to the General Assembly on how to incentivize dual language instruction in schools. The report shall include: (i) expanding dual language programs and instruction, (ii) developing a strategic plan for scaling dual language programs, (iii) possible public-private partnerships to expand dual language programs, (iv) potential funding mechanisms and models, including how to leverage the use of existing State and federal resources and how to sustain funding for dual language programs, (v) how to build the supply of qualified teachers for dual language programs, including potential partnerships with private or nonprofit teacher preparation or development programs and college teacher preparation programs, potential alternative certification routes, exchange programs with other countries, and financial incentives, and (vi) standards for measuring student progress in dual language programs.

(b) For the purpose of this Section:

"Parent academies" means a series of parent development opportunities delivered throughout the school year to increase parents' ability to successfully navigate the education system and monitor their children's education. Parent academies are specifically designed for parents of students who are enrolled in any of the English Language Learner programs and are to be provided after work hours in the parents' native language. At a minimum, parent academies shall allow participants to do the following:

(1) understand and use their children's standardized tests to effectively advocate for their children's academic success;

(2) learn home strategies to increase their children's reading proficiency;

(3) promote homework completion as a successful daily routine;

(4) establish a positive and productive connection with their children's schools and teachers; and

(5) build the character traits that lead to academic success, such as responsibility, persistence, a hard-work ethic, and the ability to delay gratification.

"Cultural competency program" means a staff development opportunity to increase the school staffs' ability to meet the social, emotional, and academic needs of culturally and linguistically diverse students and, at a minimum, allows participants to do the following:

(i) discuss the impact that our constantly changing, highly technological and globalist society is having on Illinois' public education system;

(ii) analyze international, national, State, county, district, and local students' performance data and the achievement gaps that persistently exist between groups;

(iii) realize the benefits and challenges of reaching proficiency in cultural competency;

(iv) engage in conversations that lead to self-awareness and greater insight regarding diversity; and

(v) learn strategies for building student-teacher relationships and making instruction more comprehensible and relevant for all students.

(Source: P.A. 103-362, eff. 1-1-24.)

(105 ILCS 5/Art. 15 heading) ARTICLE 15. COMMON SCHOOL LANDS

(105 ILCS 5/15-1) (from Ch. 122, par. 15-1)

Sec. 15-1. Lands constituting.

Section 16 in every township, the sections and parts of sections granted in lieu of all or part of such section, shall be held as common school lands.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-2) (from Ch. 122, par. 15-2)

Sec. 15-2. Place of transacting business. All the business of a township relating to common school lands shall be transacted in the county which contains all or the greater portion of such lands.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-3) (from Ch. 122, par. 15-3)

Sec. 15-3. Leases-Pooling agreements-Railroad rights of way and depot grounds.

The township land commissioners or trustees of schools in townships in which Section 16, or lands granted in lieu thereof, remain unsold, or which have title to any other school lands or real estate, may lease them for an annual cash rent or for an annual grain rent or a combination of cash and grain rent, or may lease them for drilling for oil and gas upon a royalty basis. The lease shall be made by the president and the clerk, under the direction of the township land commissioners or trustees of schools, with the lessee or lessees, shall be in writing, shall be filed with the records of the board, and a copy shall be transmitted to the county superintendent. In case of default in the payment of rent the township land commissioners or trustees shall at once proceed to collect it as may be provided by law for the collection of rents by landlords. No lease under the provisions of this Act shall be for a longer period than 5 years except when lands are leased for the purpose of having permanent improvements made thereon, as in cities and villages, and except when leased for oil and gas development and drilling. The township land commissioners or trustees of schools which have title to any school real estate or lands, whether the lands or real estate are being used by any school district for school purposes or not, may lease such real estate or lands, or any part thereof, for drilling for oil and gas upon such terms as may be agreed upon. Where such a lease is made for drilling for oil and gas, the township land commissioners or trustees of schools may also enter into pooling agreements with the owners of adjacent lands so that the township land commissioners or trustees of schools will participate in royalties in proportion to their acreage ownership as to all oil produced from any of the lands in the pooling agreements. This section does not apply to cities having a population of over one hundred thousand inhabitants.

The township land commissioners or trustees of schools of any township may sell and convey to any railroad company a right of way across any school lands of the township, and necessary depot grounds.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-4) (from Ch. 122, par. 15-4)

Sec. 15-4. (Repealed).

(Source: Laws 1965, p. 3739. Repealed by P.A. 89-159, eff. 1-1-96.)

(105 ILCS 5/15-5) (from Ch. 122, par. 15-5)

Sec. 15-5. Penalty for trespass.

Every trespasser upon common school lands is guilty of a petty offense and shall be fined 3 times the amount of the injury occasioned by the trespass.

(Source: P.A. 77-2267.)

(105 ILCS 5/15-6) (from Ch. 122, par. 15-6)

Sec. 15-6. Disposition of penalties and fines. All penalties and fines collected under the provisions of Sections 15-4 and 15-5 shall be paid to the school treasurer and added to the principal of the township fund.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-7) (from Ch. 122, par. 15-7)

Sec. 15-7. Sale of common school lands - Petition - Referendum. When the inhabitants of any township desire the sale of the common school lands thereof they shall present to the county superintendent of the county in which the school lands of the township, or the greater part thereof lie, a petition for their sale. The petition shall be signed by at least two-thirds of the voters of the township in the presence of at least 2 adult citizens of the township, after the meaning and purpose thereof have been explained, and an affidavit must be affixed thereto by the citizens witnessing the signing, which affidavit shall state the number of inhabitants of the township 18 years of age and over, and the petition so verified shall be delivered to the regional superintendent for his action thereon. In townships having a population of more than 10,000 inhabitants, the petition shall be signed by at least 1/10 of the voters thereof and be delivered to the regional superintendent. Upon the filing of any such petition with the regional superintendent he shall treat the petition in the manner provided by the general election law, and shall certify the proposition to the proper election authorities for submission to the voters of the township at a regular scheduled election the proposition to sell common school lands of the township. In addition to the requirements of the general election law the notice may be in the following form: REFERENDUM FOR SALE OF COMMON SCHOOL LANDS Notice is hereby given that on.... the.... day of...., 1...., a referendum will be held at.... for the purpose of voting "for" or "against" the proposition to sell common school lands of the township, to-wit: (here insert description of the lands). The polls will be opened at.... and closed at.... o'clock,.... M. Regional Superintendent If two-thirds of the votes upon the proposition are in favor of the sale, the county superintendent shall act thereon. No section shall be sold in any township containing fewer than 200 inhabitants. Common school lands in fractional townships may be sold when the number of acres are in, or above, a ratio of 200 to 640 but not before, provided, that where the lands sought to be sold are swamp or overflow lands, and are located in a township containing less than 200 inhabitants, a petition signed by at least two-thirds of the voters in the township shall be sufficient to cause the regional superintendent to act thereon. All other proceedings shall be the same as provided in this section. This section does not prohibit the transfer of school land belonging to a city in trust for the use of schools under the provisions of "An Act in relation to the transfer of real estate owned by municipalities", approved July 2, 1925, as amended, when the board of education of a city having a population exceeding 100,000 inhabitants desires to convey such land to the city comprising the school district of such board of education; and in case of such transfer the limitations as to the size of the lot or tract of land that may be conveyed contained in Sections 15-9 through 15-12, shall not apply.

(Source: P.A. 81-1489.)

(105 ILCS 5/15-8) (from Ch. 122, par. 15-8)

Sec. 15-8. Fractional townships united to adjacent township.

Any fractional township not having the requisite number of inhabitants to petition for the sale of school lands, which has not heretofore been united with any township for school purposes, and which does not contain a sufficient number of inhabitants to maintain a free school, is hereby attached for school purposes to the adjacent congressional township having the longest territorial line bordering on such fractional township, and all the provisions of this Article shall apply to such united townships the same as though they were 1 township.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-9) (from Ch. 122, par. 15-9)

Sec. 15-9. Notice to trustees-Subdivision of land-Plat, roads, streets and alleys.

When the petition and affidavits are delivered to the county superintendent, and the requisite number of votes are in favor of a sale, he shall notify the trustees of the township or township land commissioners, who shall immediately divide the land into tracts or lots of such form and quantity as will produce the largest sum of money, and cause a plat thereof to be made with each lot numbered and defined so that its boundaries may be forever ascertained.

In subdividing common school lands, no lot shall contain more than 80 acres and the division may be into town or village lots, with roads, streets or alleys between and through them. All such divisions are hereby declared legal and all such roads, streets and alleys are declared to be public highways.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-10) (from Ch. 122, par. 15-10)

Sec. 15-10. Value fixed-Certification of plat-Plat and certificate to govern.

After the school lands have been subdivided and platted, the trustees of schools or township land commissioners shall fix the value of each lot and certify to the correctness of the plat, stating in the certificate the value of each lot and describing it so that it may be identified. The plat and certificate shall be delivered to the county superintendent and shall govern him in advertising and selling such lands.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-11) (from Ch. 122, par. 15-11)

Sec. 15-11. Notice of sale.

Upon receipt of the plat and certificate of valuation the county superintendent shall advertise the sale of such land in lots, as divided and platted, by publishing notice thereof once each week for 3 successive weeks prior to the date of the sale in a newspaper published in the county describing the land and stating the time, place and terms of the sale, and shall be in the following form: NOTICE OF SALE Notice is hereby given that on the .... day of .... 1 ...., between the hours of 10:00 A.M. and 6:00 P.M., the undersigned superintendent of schools of .... county, will sell at public sale to the highest bidder, at the .... door of the court house in ....(or on the premises), the following described real estate, the same being school lands of township No. .... range No. ...., as divided, and platted by the (township land commissioners) (trustees of schools of said township), to-wit: (here insert full and complete description of said premises). Said lands will be sold for cash in hand, with the privilege to any purchaser of borrowing from the undersigned the whole or part of the payment of his bid, for not less than 1 nor more than 5 years, upon his paying interest and giving security as required in case of a loan obtained from the township fund.

Dated this .... day of .... 1 ..... A .... B .... County Superintendent (Source: Laws 1961, p. 31.)

(105 ILCS 5/15-12) (from Ch. 122, par. 15-12)

Sec. 15-12. Conduct of sale.

Upon the day of sale, the county superintendent shall make sales by beginning at the lowest numbered lot and proceeding regularly to the highest numbered until they are all sold or offered. No lot shall be sold for less than its valuation. The sale may continue from day to day. Each lot shall be sold separately and offered long enough to enable any person present to bid who so desires.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-13) (from Ch. 122, par. 15-13)

Sec. 15-13. Payment of purchase price.

At the close of each day's sale the purchasers shall pay or secure the payment of the purchase money. In case of a failure to do so by 10 a. m. the succeeding day, the lot purchased shall again be offered at public sale, on the terms as before. Regardless of whether or not the sale is made the former purchaser shall be required to pay the difference between his bid and the valuation of the lot, and if he fails to make such payment, the county superintendent may forthwith institute a civil action in his name, as superintendent, for the use of the inhabitants of the township where the land lies, for the required sum; and upon making proof, shall be entitled to judgment, with costs of suit which, when collected, shall be added to the principal of the township fund.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-14) (from Ch. 122, par. 15-14)

Sec. 15-14. Unsold lands subject to sale thereafter. All lands not sold at public sale, as herein provided for, shall be subject to sale at any time hereafter, at the valuation as provided in Section 15-10, and the county superintendents shall, if possible, sell all such lands at private sale, upon the terms at which they were offered at public sale.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-15) (from Ch. 122, par. 15-15)

Sec. 15-15. Valuation of unsold land. Where common school lands have been valued under Section 15-10 and have remained unsold for 2 years after having been offered for sale in conformity to this Article, the trustees of schools or township land commissioners where the lands are situated may, without any petition having been filed, vacate the valuation thereof by an order entered in Book A of the county superintendent, and make a new valuation. They shall make a new valuation in the same manner as the former, and shall deliver to the county superintendent a plat of the land at such new valuation with the order of vacation, whereupon the county superintendent shall offer the land for sale as if no former valuation has been made.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-16) (from Ch. 122, par. 15-16)

Sec. 15-16. Certificate of purchase.

Upon the completion of every sale the county superintendent shall deliver to the purchaser a certificate of purchase including the name and residence of the purchaser and the price and description of the land.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-17) (from Ch. 122, par. 15-17)

Sec. 15-17. Patents.

Every purchaser of common school lands shall be entitled to a patent from the State, conveying and assuring the title. Patents shall be issued by the Secretary of State from returns made to him by the county superintendent, township land commissioners or county board of school trustees as the case may be. They shall contain a description of the land granted and shall be in the name of and signed by the Governor, with the great seal of State affixed thereto by the Secretary of State, and shall operate to vest in the purchaser a title in fee simple. When patents are so executed the Secretary of State shall note on the list of sales the date of each patent in such manner as to perpetuate the evidence of its date and delivery and thereupon transmit it to the county superintendent of the proper county, to be by him delivered to the patentee, his heirs, or assigns, upon the return of the original certificate of purchase, which certificate, when returned, shall be filed and preserved by the county superintendent. All such patents for school lands, or certified copies thereof from any record legally made, shall, after 10 years from the date of the patent, and such sale having been acquiesced in for 10 years by the inhabitants of the township in which the land so conveyed is situated, be conclusive evidence as to the legality of the sale, and that the title to such land was, at the date of patent, legally vested in the patentee.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-18) (from Ch. 122, par. 15-18)

Sec. 15-18. Copies of lost certificates or patents.

Purchasers of common school lands, and their heirs or assigns, may obtain certified copies or certificates of purchase and patents upon filing an affidavit with the county superintendent in respect to certificates and with the Secretary of State in respect to patents, proving the loss or destruction of the originals, which copies shall have the effect of originals.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-19) (from Ch. 122, par. 15-19)

Sec. 15-19. Dedication of streets and highways.

The trustees of schools or township land commissioners may dedicate to public use for street and highway purposes as much of the unimproved common school lands as may be necessary to open or extend any street or highway which may be ordered by the municipal authorities to be opened or extended, if they are of the opinion that the benefit to accrue from the opening or extending of such street or highway will compensate for the strip so dedicated. It is unlawful for any street or other railroad company to lay tracks on any strip of the common school lands so dedicated, or use them or any part thereof for railroad or street railroad purposes, except upon the purchase or lease thereof from the proper authorities or upon payment to the school fund of the township of the value of such use or land the same as if no street or highway had been laid out thereon, to be determined by condemnation proceedings. This section does not affect existing leases or contracts for the lease or purchase of common school lands.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-20) (from Ch. 122, par. 15-20)

Sec. 15-20. Books to be kept.

The county superintendent shall keep 3 books, to be known and designated by the letters A, B, and C. In book A he shall record at length all petitions presented to him for the sale of common school lands, the plats and certificates of valuation made by or under the direction of the trustees of schools, or the township land commissioners, and the affidavits in relation to the same. In book B he shall keep an account of all sales of common school lands, including the date of sale, name of purchaser, description of land sold and the selling price. In book C he shall keep a regular account of all moneys received or paid out; from whom received, on what account, showing whether it is principal or interest, the rate of interest, and a description of the real estate taken as security; if paid out, to whom, when, and on what account, the amount of the sales and the account of each township fund to be kept separate.

(Source: Laws 1961, p. 31.)

(105 ILCS 5/15-21) (from Ch. 122, par. 15-21)

Sec. 15-21. Statements to be presented.

At the regular meeting of the county board in each year the county superintendent shall present, first, a statement showing the sales of school lands made subsequent to the first regular term of the previous year, which shall be a copy of the sale book (book B); second, a statement of the amount of money received, paid, and in hand, belonging to each township or fund under his control, the statement of each fund to be separate; third, a statement copied from his loan book (book C), showing all the facts in regard to loans which are required to be stated in the loan book.

(Source: Laws 1961, p. 31.)