(105 ILCS 5/34-43a)
Sec. 34-43a.
Post annual budget on web site.
The school district
shall post its current annual school budget, itemized by
receipts and
expenditures, on the
district's Internet web site. 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. 92-438, eff. 1-1-02.)
|
(105 ILCS 5/34-43.1) (from Ch. 122, par. 34-43.1)
Sec. 34-43.1. (A) Limitation of noninstructional costs. It is the
purpose of this Section to establish for the Board of Education and the
general superintendent of schools requirements and standards which maximize
the proportion of school district resources in direct support of
educational, program, and building maintenance and safety services for the
pupils of the district, and which correspondingly minimize the amount and
proportion of such resources associated with centralized administration,
administrative support services, and other noninstructional services.
The Board
of Education shall undertake budgetary and expenditure control actions which
limit the administrative expenditures of the Board of Education to levels,
as provided for in this Section, which represent an average of the
administrative expenses of all school districts in this State not subject
to Article 34.
(B) Certification of expenses by the State Superintendent of Education.
The State Superintendent of Education shall annually certify, on or before
May 1, to the Board of Education, for the
applicable school year, the following information:
(1) the annual expenditures of all school districts | ||
| ||
(2) the total annual expenditures of all school | ||
| ||
(3) a ratio, to be called the statewide average of | ||
| ||
For purposes of the annual certification of expenditures and ratios
required by this Section, the "applicable year" of certification shall
initially be the 1986-87 school year and, in sequent years, each
succeeding school year.
The State Superintendent of Education shall consult with the Board of
Education to ascertain whether particular expenditure items allocable to
the administrative functions enumerated in paragraph (B)(1) are
appropriately or necessarily higher in the applicable school district than
in the rest of the State due to noncomparable factors. The State
Superintendent shall also review the relevant cost proportions in other
large urban school districts. The State Superintendent shall also review
the expenditure categories in paragraph (B)(1) to ascertain whether they
contain school-level expenses. If he or she finds that adjustments to the
formula are appropriate or necessary to establish a more fair and
comparable standard for administrative cost for the Board of Education or
to exclude school-level expenses, the State Superintendent shall recommend
to the Board of Education adjusting certain costs in
determining the budget and expenditure items properly attributable to the
functions or otherwise adjust the formula.
(C) Administrative expenditure limitations. The annual budget of the
Board of Education, as adopted and implemented, and the
related annual expenditures for the school year, shall reflect a limitation
on administrative outlays as required by the following provisions, taking
into account any adjustments established by the State Superintendent of
Education: (1) the budget and expenditures of the Board of Education shall reflect
a ratio of administrative expenditures to total expenditures equal to or
less than the statewide average of administrative expenditures certified by
the State Superintendent of Education for the applicable year pursuant to
paragraph (B)(3); (2) if for any school year the budget of the Board of
Education reflects a ratio of administrative expenditures to total
expenditures which exceeds the applicable statewide average, the Board of
Education shall reduce expenditure items allocable to the administrative
functions enumerated in paragraph (B)(1) such that the Board of Education's
ratio of administrative expenditures to total expenditures is equal to or
less than the applicable statewide average ratio.
For purposes of this Section, the ratio of administrative expenditures to
the total expenditures of the Board of Education, as applied to the budget
of the Board of Education, shall mean: the budgeted expenditure items of
the Board of Education properly attributable to the expenditure functions
identified in paragraph (B)(1) divided by the total budgeted expenditures of
the Board of Education properly attributable to the Board of Education
funds corresponding to those funds identified in paragraph (B)(2),
exclusive of any monies budgeted for payment to the Public School Teachers'
Pension and Retirement System, attributable to payments due from the
General Funds of the State of Illinois.
The annual
expenditure of the Board of Education for 2320 shall be no greater than the 2320
expenditure for the immediately preceding school year or the 1988-89 school
year, whichever is less. This annual expenditure limitation may be
adjusted in each year in an amount not to exceed any change effective
during the applicable school year in salary to be paid under the collective
bargaining agreement with instructional personnel to which the Board is a
party and in benefit costs either required by law or such collective
bargaining agreement.
(D) Cost control measures. In undertaking actions to control or reduce
expenditure items necessitated by the administrative expenditure
limitations of this Section, the Board of Education shall give priority
consideration to reductions or cost controls with the least effect upon
direct services to students or instructional services for pupils, and upon
the safety and well-being of pupils, and, as applicable, with the
particular costs or functions to which the Board of Education is higher
than the statewide average.
For purposes of assuring that the cost control priorities of this
subsection (D) are met, the State Superintendent of Education shall, with
the assistance of the Board of Education, review the cost allocation
practices of the Board of Education. No position closed shall be
reopened using State or federal categorical funds.
(E) Report of Audited Information. The Board of Education shall file with the
State Board of Education the Annual Financial Report and its audit, as
required by the rules of the State Board of Education. Such reports shall
be filed no later than February 15 following the end of the school year of
the Board of Education.
As part of the required Annual Financial Report, the Board of Education
shall provide a detailed accounting of the central level, district, bureau
and department costs and personnel included within expenditure functions
included in paragraph (B)(1). The nature and detail of the reporting
required for these functions shall be prescribed by the State Board of
Education in rules and regulations. A copy of this detailed accounting
shall also be provided annually to the
public. This report shall contain a reconciliation to the board of
education's adopted budget for that fiscal year, specifically delineating
administrative functions.
If the information required under this Section is not provided by the
Board of Education in a timely manner, or is initially or subsequently
determined by the State Superintendent of Education to be incomplete or
inaccurate, the State Superintendent shall, in writing, notify the Board
of Education of reporting deficiencies. The Board of Education shall,
within 60 days of such notice, address the reporting deficiencies
identified. If the State Superintendent of Education does not receive
satisfactory response to these reporting deficiencies within 60 days, the
next payment of evidence-based funding due the Board of Education under Section 18-8.15 and all subsequent payments shall be withheld by the State
Superintendent of Education until the enumerated deficiencies have
been addressed.
Utilizing the Annual Financial Report, the State Superintendent of
Education shall certify annually on or before May 1
the Board of Education's ratio of administrative expenditures to total
expenditures. Such certification shall indicate the extent to which the
administrative expenditure ratio of the Board of Education conformed to the
limitations required in subsection (C) of this Section, taking into account
any adjustments of the limitations which may have been recommended by the
State Superintendent of Education to the Board of Education. In
deriving the administrative expenditure ratio of the Chicago Board of
Education, the State Superintendent of Education shall utilize the
definition of this ratio prescribed in subsection (C) of this Section,
except that the actual expenditures of the Board of Education shall be
substituted for budgeted expenditure items.
(Source: P.A. 102-894, eff. 5-20-22.)
|
(105 ILCS 5/34-44) (from Ch. 122, par. 34-44)
Sec. 34-44.
Budget estimates.
The budget shall set forth estimates, by
classes, of all current assets and liabilities of each fund of the board
as of the beginning of the fiscal
year, and the amounts of such assets estimated to be available for
appropriation in such year, either for expenditures or charges to be made
or incurred during such year or for liabilities unpaid at the beginning
thereof. Estimates of taxes to be received from prior levies shall be net,
after deducting amounts estimated to be sufficient to cover the loss and
cost of collecting such taxes and also deferred collections thereof and
abatements in the amount of such taxes extended or to be extended upon the
collectors' books.
Estimates of the liabilities of the respective funds shall include:
1. All final judgments, including accrued interest thereon, entered
against the board and unpaid at the beginning of such fiscal year;
2. The principal of all general obligation notes or anticipation tax
warrants and all temporary loans and all accrued interest thereon unpaid at
the beginning of such fiscal year;
3. Any amount for which the board is required to reimburse the working
cash fund from the educational purposes fund pursuant to the provisions of
Section 34-30 through 34-36 and
4. The amount of all accounts payable including estimates of audited
vouchers, participation certificates, inter fund loans and purchase orders
payable.
The budget shall also set forth detailed estimates of all accrued tax
revenues recognized for such year and of all current revenues to be
derived from sources
other than taxes, including State contributions, rents, fees, perquisites
and all other types of revenue, which will be applicable to expenditures
or charges to be made or incurred during such year.
All such estimates shall be so segregated and classified as to funds,
and in such other manner as to give effect to the requirements of law
relating to the respective purposes to which the assets and taxes and other
current revenues are applicable, so that no expenditure shall be authorized
or made for any purpose in excess of the money lawfully available therefor.
The several estimates of assets, liabilities and expenditure
requirements required or authorized to be made by this and the next
succeeding section shall be made on the basis of information known to the
board at the close of the preceding fiscal year and shall not be
invalidated or otherwise subject to attack merely because after that time
additional information is known to or could be discovered by the board that
would require a different estimate, or because the board might have amended
such estimates under any of the provisions of Section 34-47.
(Source: P.A. 84-1238.)
|
(105 ILCS 5/34-44.1) (from Ch. 122, par. 34-44.1)
Sec. 34-44.1.
Supplemental budget estimate.
When the value of the
taxable property in the school district is increased either by the
establishment of a new multiplier by the Department of Revenue or the
availability of a later assessment by virtue of additions
to the tax rolls or increases in assessments made by the county assessor
after the annual school budget has been adopted, the board of education
may adopt, by a 2/3 vote of the full membership of the board, a
supplemental budget to provide for the use of the added potential
revenues in an amount that shall not exceed a sum equivalent to the
product of the amount of the increase in the value of taxable property
in the district multiplied by the maximum per cent or rate of tax which
the board and the corporate authorities of the city are authorized by
law to levy for the current fiscal year for educational, building, free
textbook, agricultural science school, supervised playground outside school
hours purposes (or supervised playground outside school hours and stadia,
social center and summer swimming pool open to the public purposes, as the case
may be) or special education purposes. With respect to any supplemental budget
based upon an increase in the value of the taxable property in the school
district, such supplemental budget shall be adopted within 60 days of the date
of the final certification of the equalization rate by the Department of
Revenue to the county clerk as provided in the Property Tax Code, regardless of
whether the adoption occurs within or
after the close of the fiscal year to which the increase applies, but shall not
become effective unless approved in accordance with Article 34A of "The School
Code".
(Source: P.A. 88-670, eff. 12-2-94.)
|
(105 ILCS 5/34-45) (from Ch. 122, par. 34-45)
Sec. 34-45.
Budget appropriations.
The budget shall specify:
1. the several organization units, purposes, and | ||
| ||
2. the amount appropriated for each organization | ||
| ||
3. the fund from or to which each amount | ||
| ||
The budget shall include appropriations for:
1. all estimated current expenditures or charges to | ||
| ||
2. all final judgments, including accrued interest | ||
| ||
3. any amount for which the board is required to | ||
| ||
4. all other estimated liabilities, including the | ||
| ||
(Source: P.A. 84-1238.)
|
(105 ILCS 5/34-45.1) (from Ch. 122, par. 34-45.1)
Sec. 34-45.1.
The amount appropriated in any annual, additional or supplemental
school budget adopted pursuant to this Article and specified in such budget
to be for workers' compensation, workers' occupational diseases compensation
and unemployment compensation purposes shall
include a sum estimated to be sufficient to cover the anticipated costs
of operating and administering the workers' compensation, workers' occupational
diseases compensation and unemployment compensation program for the purpose
of which such amount was appropriated, including employee wages, salaries
and the cost of legal services furnished in connection with the operation
and administration of such program. Liabilities incurred for such operating
and administrative costs, including employee wages and salaries and the
cost of legal services, shall upon being vouchered, audited and approved
by the board as provided in Section 34-51 be charged to and paid from the
fund of moneys appropriated for such purpose.
(Source: P.A. 83-718.)
|
(105 ILCS 5/34-46) (from Ch. 122, par. 34-46)
Sec. 34-46.
Public participation.
The budget shall be prepared in tentative form by the board and in such
form shall be made available to public inspection for at least 15 days
prior to final action thereon, by having at least 5 copies thereof on file
in the office of the secretary of the board. Not less than 5 days after
such copies are so placed on file and prior to final action thereon, the
board shall hold at least 2 public hearings thereon, of which notice shall
be given at least once by publication in a newspaper having general
circulation in the
city at least 5 days prior to the time of the hearing. The board shall
arrange for and hold such public hearing or hearings, provided
that the final public hearing shall occur not less than 5 days prior to
the Board's final action on the budget. The board shall
cause its budget to be published in its proceedings within 30 days after
its adoption.
(Source: P.A. 82-764.)
|
(105 ILCS 5/34-47) (from Ch. 122, par. 34-47)
Sec. 34-47.
Revision of items - Amendment - Publication.
Subsequent to the public hearing provided for in Section 34-46 and
before final action on the budget, the board may revise, alter, increase,
or decrease the items contained therein, but the aggregate amount finally
appropriated by the budget, including any subsequent amendment thereof,
from any fund or for any purpose, including amounts appropriated for
judgments and all other unpaid liabilities and all other purposes for which
such authorities are herein or otherwise by law required to appropriate,
shall not exceed the aggregate amount available in such fund or for such
purpose, as shown by the estimates of the available assets thereof at the
beginning of such fiscal year and of taxes and other current revenues set
forth in the budget. If the appropriations from any fund as set forth in
the budget as finally adopted exceed in the aggregate the maximum amount
which the board is authorized to appropriate therefrom, all appropriations
made from such fund by the budget shall be void and the several amounts
appropriated in the budget of the last preceding fiscal year, so far as
they relate to operation and maintenance expenses, shall be deemed to be
appropriated for the current fiscal year for objects and purposes,
respectively, as specified in said last budget and the several amounts so
appropriated shall constitute lawful appropriations for the current fiscal
year, but not in excess of amounts which will enable the Board to comply
with the requirements of Section 34A-402.
The board of education may amend the budget from time to time by the
same procedure as is herein provided for the original adoption of the budget.
(Source: P.A. 82-1020.)
|
(105 ILCS 5/34-48) (from Ch. 122, par. 34-48)
Sec. 34-48.
Supplemental budgets - Emergencies.
After the effectiveness of the budget (other than an interim budget), the
board shall not make any other
appropriations prior to the adoption or passage of the next succeeding
budget. The board may not, either directly or indirectly, make any contract
or do any act which shall add to its expenditures or liabilities, in any
fiscal year, any thing or sum above the amount provided for in the budget
for that fiscal year except that the board may, at any time after the adoption
of the annual school budget, by a 2/3 vote of the full membership of the
board, pass an additional or supplemental budget, thereby adding appropriations
to those made in the annual school budget and such supplemental or additional
school budget shall be regarded as an amendment of the annual school budget
for that year; provided that any such additional or supplemental
appropriations so made shall not exceed the amount of additional moneys
which the board of education will have available for appropriation in that
year from any source, including any fund balances not previously appropriated,
over and above the amount of moneys which the board, at the time of the
adoption of its annual budget for that year, estimated would be available
for appropriation from such sources, or provided that the board, by a concurring
vote of 2/3 of all the
members thereof (said votes to be taken by yeas and nays and entered in the
proceedings of the board) may make any expenditures and incur any liability
rendered necessary to meet emergencies such as epidemics, fires, unforeseen
damages or other catastrophes happening after the annual school budget has
been passed or adopted. This
section does not prevent the board from providing for and causing to be
paid from its funds any charge imposed by law without the action of the
board.
(Source: P.A. 82-765.)
|
(105 ILCS 5/34-49) (from Ch. 122, par. 34-49)
Sec. 34-49.
Contracts, expense and liabilities without appropriation.
No contract shall be made or expense or liability incurred by the board,
or any member or committee thereof, or by any person for or in its
behalf, notwithstanding the expenditure may have been ordered by the
board, unless an appropriation therefor has been previously made.
Neither the board, nor any member or committee, officer, head of any
department or bureau, or employee thereof shall during a fiscal year
expend or contract to be expended any money, or incur any liability, or
enter into any contract which by its terms involves the expenditure of
money for any of the purposes for which provision is made in the budget,
in excess of the amounts appropriated in the budget. Any contract,
verbal or written, made in violation of this Section is void as to the
board, and no moneys belonging thereto shall be paid thereon. Provided,
however, that the board may lease from any Public Building Commission
created pursuant to the provisions of the Public Building Commission
Act, approved July 5, 1955, as heretofore or hereafter amended, or from
any individuals, partnerships or corporations, any real
or personal property for the purpose of securing space for its school
purposes or office or other space
for its administrative functions for any period of time not exceeding 40
years, and such lease may be made and the obligation or expense
thereunder incurred without making a previous appropriation therefor,
except as otherwise provided in Section 34-21.1 of this Act. Provided
that the board may enter into agreements, including lease and lease
purchase agreements having a term not longer than 40 years from the date on
which such agreements are entered into, with individuals, partnerships, or
corporations for the construction of school buildings, school
administrative offices, site development, and school support facilities.
The board shall maintain exclusive possession of all such schools, school
administrative offices, and school facilities which it is occupying or
acquiring pursuant to any such lease or lease purchase agreement, and in
addition shall have and exercise complete control over the education
program conducted at such schools, offices and facilities. The board's
contribution under any such lease or lease purchase agreement shall be
limited to the use of the real estate and existing improvements on a rental
basis which shall be exempt from any form of leasehold tax or assessment,
but the interests of the board may be subordinated to the interests of a
mortgage holder or holders acquired as security for additional improvements
made on the property.
Provided that the board may enter into agreements, including lease and lease purchase
agreements, having a term not longer than 40 years from the date on which
such agreements are entered into for the provision of school buildings
and related property and facilities for an agricultural science school
pursuant to subparagraphs (8) through (10) of
Section 34-21.1; and such
agreements may be made and the obligations thereunder incurred without
making a previous appropriation therefor.
This Section does not prevent the making of lawful contracts for the
construction of buildings, the purchase of insurance, the leasing of
equipment, the purchase of personal property by a conditional sales
agreement, or the leasing of personal property under an agreement that
upon compliance with the terms of which the board shall become or has
the option to become the owner of the property for no additional
consideration or for a nominal consideration, the term of which may be
for periods of more than 1 year, but, in no case, shall such conditional
sales agreements or leases of personal property by which the board may
or will become the owner of the personal property, provide for the
consideration to be paid during a period of time in excess of 10 years
nor shall such contracts provide for the payment of interest in excess
of
the maximum rate authorized by the Bond Authorization Act, as amended at the
time of the making of the contract, on the unpaid balance owing; nor shall
this Section
prevent the making of lawful contracts for the purchase of fuel and the
removal of ashes for a period from July 1 of any year to June 30 of the
year following, or the making of lawful contracts for the transportation
of pupils to and from school, or the entering into of employment
contracts with individuals or groups of employees for any period not to
exceed 4 years, or the entering into contracts with third parties
for services otherwise performed by employees for any period not to exceed 5
years provided that the contracts with third parties for services provided at
attendance centers shall specify that the principal of an attendance center
shall have authority, to the maximum extent possible, to direct persons
assigned to the attendance center
pursuant to that contract, or the making of requirement contracts for not
to exceed one year the terms of which may extend into the succeeding fiscal
year provided,
however, that such contracts contain a limitation on the amount to be expended
and that such contracts shall impose no obligation on the board except pursuant
to written purchase order.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 1989, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been supplementary
grants of
power to issue instruments in accordance with the Omnibus Bond Acts,
regardless of any provision of this Act that may appear to be or to have
been more restrictive than those Acts, (ii)
that the provisions of this Section are not a limitation on the
supplementary authority granted by the Omnibus Bond
Acts,
and (iii) that instruments issued under this
Section within the supplementary authority granted by the Omnibus Bond Acts
are not invalid
because of any provision of this Act that may appear to be or to have been
more restrictive than those Acts.
(Source: P.A. 89-15, eff. 5-30-95.)
|