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1 AN ACT concerning education.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The School Code is amended by changing Sections
5 10-17 and 10-20.44 as follows:
6 (105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
7 Sec. 10-17. Reporting Statement of affairs.
8 (a) In Class I or Class II county school units the school
9 board may use either a cash basis or accrual system of
10 accounting; however, any board so electing to use the accrual
11 system may not change to a cash basis without the permission of
12 the State Board of Education.
13 School Boards using either a cash basis or accrual system
14 of accounting shall maintain records showing the assets,
15 liabilities and fund balances in such minimum forms as may be
16 prescribed by the State Board of Education. Such boards shall
17 make available to the public a statement of the affairs of the
18 district prior to December 1 annually by submitting the
19 statement of affairs in such form as may be prescribed by the
20 State Board of Education for posting on the State Board of
21 Education's Internet website, by having copies of the
22 statement of affairs available in the main administrative
23 office of the district, and by publishing in a newspaper of
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1 general circulation published in the school district an annual
2 statement of affairs summary containing at a minimum all of
3 the following information:
4 (1) A summary statement of operations for all funds of
5 the district, as excerpted from the statement of affairs
6 filed with the State Board of Education. The summary
7 statement must include a listing of all moneys received by
8 the district, indicating the total amounts, in the
9 aggregate, each fund of the district received, with a
10 general statement concerning the source of receipts.
11 (2) Except as provided in subdivision (3) of this
12 subsection (a), a listing of all moneys paid out by the
13 district where the total amount paid during the fiscal
14 year exceeds $2,500 in the aggregate per person, giving
15 the name of each person to whom moneys were paid and the
16 total paid to each person.
17 (3) A listing of all personnel, by name, with an
18 annual fiscal year gross payment in the categories set
19 forth in subdivisions 1 and 2 of subsection (c) of this
20 Section.
21 In this Section, "newspaper of general circulation" means a
22 newspaper of general circulation published in the school
23 district, or, if no newspaper is published in the school
24 district, a newspaper published in the county where the school
25 district is located or, if no newspaper is published in the
26 county, a newspaper published in the educational service
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1 region where the regional superintendent of schools has
2 supervision and control of the school district. The submission
3 to the State Board of Education shall include an assurance
4 that the statement of affairs has been made available in the
5 main administrative office of the school district and that the
6 required notice has been published in accordance with this
7 Section.
8 After December 15 annually, upon 10 days prior written
9 notice to the school district, the State Board of Education
10 may discontinue the processing of payments to the State
11 Comptroller's office on behalf of any school district that is
12 not in compliance with the requirements imposed by this
13 Section. The State Board of Education shall resume the
14 processing of payments to the State Comptroller's Office on
15 behalf of the school district once the district is in
16 compliance with the requirements imposed by this Section.
17 The State Board of Education must post, on or before
18 January 15, all statements of affairs timely received from
19 school districts.
20 (b) (Blank). When any school district is the
21 administrative district for several school districts operating
22 under a joint agreement as authorized by this Code, no
23 receipts or disbursements accruing, received or paid out by
24 that school district as such an administrative district shall
25 be included in the statement of affairs of the district
26 required by this Section. However, that district shall have
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1 prepared and made available to the public, in accordance with
2 subsection (a) of this Section, in the same manner and subject
3 to the same requirements as are provided in this Section for
4 the statement of affairs of that district, a statement showing
5 the cash receipts and disbursements by funds (or the revenue,
6 expenses and financial position, if the accrual system of
7 accounting is used) of the district as such administrative
8 district, in the form prescribed by the State Board of
9 Education. The costs of publishing the notice and summary of
10 this separate statement prepared by such an administrative
11 district shall be apportioned among and paid by the
12 participating districts in the same manner as other costs and
13 expenses accruing to those districts jointly.
14 School districts on a cash basis shall have prepared and
15 made available to the public, in accordance with subsection
16 (a) of this Section, a statement showing the cash receipts and
17 disbursements by funds in the form prescribed by the State
18 Board of Education.
19 School districts using the accrual system of accounting
20 shall have prepared and made available to the public, in
21 accordance with subsection (a) of this Section, a statement of
22 revenue and expenses and a statement of financial position in
23 the form prescribed by the State Board of Education.
24 In Class II county school units such statement shall be
25 prepared and made available to the public, in accordance with
26 subsection (a) of this Section, by the township treasurer of
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1 the unit within which such districts are located, except with
2 respect to the school board of any school district that no
3 longer is subject to the jurisdiction and authority of a
4 township treasurer or trustees of schools of a township
5 because the district has withdrawn from the jurisdiction and
6 authority of the township treasurer and trustees of schools of
7 the township or because those offices have been abolished as
8 provided in subsection (b) or (c) of Section 5-1, and as to
9 each such school district the statement required by this
10 Section shall be prepared and made available to the public, in
11 accordance with subsection (a) of this Section, by the school
12 board of such district in the same manner as required for
13 school boards of school districts situated in Class I county
14 school units.
15 (c) (Blank). The statement of affairs required pursuant to
16 this Section shall contain such information as may be required
17 by the State Board of Education, including:
18 1. Annual fiscal year gross payment for certificated
19 personnel to be shown by name, listing each employee in
20 one of the following categories:
21 (a) Under $25,000
22 (b) $25,000 to $39,999
23 (c) $40,000 to $59,999
24 (d) $60,000 to $89,999
25 (e) $90,000 and over
26 2. Annual fiscal year payment for non-certificated
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1 personnel to be shown by name, listing each employee in
2 one of the following categories:
3 (a) Under $25,000
4 (b) $25,000 to $39,999
5 (c) $40,000 to $59,999
6 (d) $60,000 and over
7 3. In addition to wages and salaries all other moneys
8 in the aggregate paid to recipients of $1,000 or more,
9 giving the name of the person, firm or corporation and the
10 total amount received by each.
11 4. Approximate size of school district in square
12 miles.
13 5. Number of school attendance centers.
14 6. Numbers of employees as follows:
15 (a) Full-time certificated employees;
16 (b) Part-time certificated employees;
17 (c) Full-time non-certificated employees;
18 (d) Part-time non-certificated employees.
19 7. Numbers of pupils as follows:
20 (a) Enrolled by grades;
21 (b) Total enrolled;
22 (c) Average daily attendance.
23 8. Assessed valuation as follows:
24 (a) Total of the district;
25 (b) Per pupil in average daily attendance.
26 9. Tax rate for each district fund.
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1 10. District financial obligation at the close of the
2 fiscal year as follows:
3 (a) Teachers' orders outstanding;
4 (b) Anticipation warrants outstanding for each
5 fund.
6 11. Total bonded debt at the close of the fiscal year.
7 12. Percent of bonding power obligated currently.
8 13. Value of capital assets of the district including:
9 (a) Land;
10 (b) Buildings;
11 (c) Equipment.
12 14. Total amount of investments each fund.
13 15. Change in net cash position from the previous
14 report period for each district fund.
15 In addition to the above report, a report of expenditures
16 in the aggregate paid on behalf of recipients of $500 or more,
17 giving the name of the person, firm or corporation and the
18 total amount received by each shall be available in the school
19 district office for public inspection. This listing shall
20 include all wages, salaries and expenditures over $500
21 expended from any revolving fund maintained by the district.
22 Any resident of the school district may receive a copy of this
23 report, upon request, by paying a reasonable charge to defray
24 the costs of preparing such copy.
25 (d) A school district shall post on the district's
26 Internet website, on or before December 31 of each year, a copy
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1 of the district's annual financial report, a report of all
2 compensation paid to non-certified district staff during the
3 year, and a report of all payments made to vendors during the
4 year.
5 (e) This Section does not apply to cities having a
6 population exceeding 500,000.
7 (Source: P.A. 94-875, eff. 7-1-06.)
8 (105 ILCS 5/10-20.44)
9 Sec. 10-20.44. Report on contracts.
10 (a) This Section applies to all school districts,
11 including a school district organized under Article 34 of this
12 Code.
13 (b) A school board must list on the district's Internet
14 website, if any, all contracts over $25,000 and any contract
15 that the school board enters into with an exclusive bargaining
16 representative.
17 (c) Each year, in conjunction with the submission of the
18 Statement of Affairs to the State Board of Education prior to
19 December 1, provided for in Section 10-17, each school
20 district shall submit to the State Board of Education an
21 annual report on all contracts over $25,000 awarded by the
22 school district during the previous fiscal year. The report
23 shall include at least the following:
24 (1) the total number of all contracts awarded by the
25 school district;
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1 (2) the total value of all contracts awarded;
2 (3) the number of contracts awarded to minority-owned
3 businesses, women-owned businesses, and businesses owned
4 by persons with disabilities, as defined in the Business
5 Enterprise for Minorities, Women, and Persons with
6 Disabilities Act, and locally owned businesses; and
7 (4) the total value of contracts awarded to
8 minority-owned businesses, women-owned businesses, and
9 businesses owned by persons with disabilities, as defined
10 in the Business Enterprise for Minorities, Women, and
11 Persons with Disabilities Act, and locally owned
12 businesses.
13 The report shall be made available to the public,
14 including publication on the school district's Internet
15 website, if any.
16 (Source: P.A. 100-391, eff. 8-25-17.)
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