Bill Text: IL HB4232 | 2017-2018 | 100th General Assembly | Engrossed

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Bill Title: Amends the School Code. Requires a school board to publish a notice that the district's annual statement of affairs is available on the State Board of Education's Internet website and in the district's main administrative office (instead of requiring a summary of the statement of affairs to be published). Effective immediately.

Spectrum: Slight Partisan Bill (Republican 9-3)

Status: (Introduced - Dead) 2018-04-20 - Third Reading - Short Debate - Lost 029-065-000 [HB4232 Detail]

Download: Illinois-2017-HB4232-Engrossed.html

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AN ACT concerning education.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The School Code is amended by changing Section
10-17 as follows:
(105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
Sec. 10-17. Statement of affairs.
(a) In Class I or Class II county school units the school
board may use either a cash basis or accrual system of
accounting; however, any board so electing to use the accrual
system may not change to a cash basis without the permission of
the State Board of Education.
School Boards using either a cash basis or accrual system
of accounting shall maintain records showing the assets,
liabilities and fund balances in such minimum forms as may be
prescribed by the State Board of Education. Such boards shall
make available to the public a statement of the affairs of the
district prior to December 1 annually by submitting the
statement of affairs in such form as may be prescribed by the
State Board of Education for posting on the State Board of
Education's Internet website and , by having copies of the
statement of affairs available in the main administrative
office of the district. The school board shall also publish a

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notice that the annual statement of affairs is available on the
State Board of Education's Internet website and the district's
main administrative office , and by publishing in a newspaper of
general circulation published in the school district. an annual
statement of affairs summary containing at a minimum all of the
following information:
(1) A summary statement of operations for all funds of
the district, as excerpted from the statement of affairs
filed with the State Board of Education. The summary
statement must include a listing of all moneys received by
the district, indicating the total amounts, in the
aggregate, each fund of the district received, with a
general statement concerning the source of receipts.
(2) Except as provided in subdivision (3) of this
subsection (a), a listing of all moneys paid out by the
district where the total amount paid during the fiscal year
exceeds $2,500 in the aggregate per person, giving the name
of each person to whom moneys were paid and the total paid
to each person.
(3) A listing of all personnel, by name, with an annual
fiscal year gross payment in the categories set forth in
subdivisions 1 and 2 of subsection (c) of this Section.
In this Section, "newspaper of general circulation" means a
newspaper of general circulation published in the school
district, or, if no newspaper is published in the school
district, a newspaper published in the county where the school

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district is located or, if no newspaper is published in the
county, a newspaper published in the educational service region
where the regional superintendent of schools has supervision
and control of the school district. The submission to the State
Board of Education shall include an assurance that the
statement of affairs has been made available in the main
administrative office of the school district and that the
required notice has been published in accordance with this
Section.
After December 15 annually, upon 10 days prior written
notice to the school district, the State Board of Education may
discontinue the processing of payments to the State
Comptroller's office on behalf of any school district that is
not in compliance with the requirements imposed by this
Section. The State Board of Education shall resume the
processing of payments to the State Comptroller's Office on
behalf of the school district once the district is in
compliance with the requirements imposed by this Section.
The State Board of Education must post, on or before
January 15, all statements of affairs timely received from
school districts.
(b) When any school district is the administrative district
for several school districts operating under a joint agreement
as authorized by this Code, no receipts or disbursements
accruing, received or paid out by that school district as such
an administrative district shall be included in the statement

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of affairs of the district required by this Section. However,
that district shall have prepared and made available to the
public, in accordance with subsection (a) of this Section, in
the same manner and subject to the same requirements as are
provided in this Section for the statement of affairs of that
district, a statement showing the cash receipts and
disbursements by funds (or the revenue, expenses and financial
position, if the accrual system of accounting is used) of the
district as such administrative district, in the form
prescribed by the State Board of Education. The costs of
publishing the notice and summary of this separate statement
prepared by such an administrative district shall be
apportioned among and paid by the participating districts in
the same manner as other costs and expenses accruing to those
districts jointly.
School districts on a cash basis shall have prepared and
made available to the public, in accordance with subsection (a)
of this Section, a statement showing the cash receipts and
disbursements by funds in the form prescribed by the State
Board of Education.
School districts using the accrual system of accounting
shall have prepared and made available to the public, in
accordance with subsection (a) of this Section, a statement of
revenue and expenses and a statement of financial position in
the form prescribed by the State Board of Education.
In Class II county school units such statement shall be

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prepared and made available to the public, in accordance with
subsection (a) of this Section, by the township treasurer of
the unit within which such districts are located, except with
respect to the school board of any school district that no
longer is subject to the jurisdiction and authority of a
township treasurer or trustees of schools of a township because
the district has withdrawn from the jurisdiction and authority
of the township treasurer and trustees of schools of the
township or because those offices have been abolished as
provided in subsection (b) or (c) of Section 5-1, and as to
each such school district the statement required by this
Section shall be prepared and made available to the public, in
accordance with subsection (a) of this Section, by the school
board of such district in the same manner as required for
school boards of school districts situated in Class I county
school units.
(c) The statement of affairs required pursuant to this
Section shall contain such information as may be required by
the State Board of Education, including:
1. Annual fiscal year gross payment for certificated
personnel to be shown by name, listing each employee in one
of the following categories:
(a) Under $25,000
(b) $25,000 to $39,999
(c) $40,000 to $59,999
(d) $60,000 to $89,999

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(e) $90,000 and over
2. Annual fiscal year payment for non-certificated
personnel to be shown by name, listing each employee in one
of the following categories:
(a) Under $25,000
(b) $25,000 to $39,999
(c) $40,000 to $59,999
(d) $60,000 and over
3. In addition to wages and salaries all other moneys
in the aggregate paid to recipients of $1,000 or more,
giving the name of the person, firm or corporation and the
total amount received by each.
4. Approximate size of school district in square miles.
5. Number of school attendance centers.
6. Numbers of employees as follows:
(a) Full-time certificated employees;
(b) Part-time certificated employees;
(c) Full-time non-certificated employees;
(d) Part-time non-certificated employees.
7. Numbers of pupils as follows:
(a) Enrolled by grades;
(b) Total enrolled;
(c) Average daily attendance.
8. Assessed valuation as follows:
(a) Total of the district;
(b) Per pupil in average daily attendance.

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9. Tax rate for each district fund.
10. District financial obligation at the close of the
fiscal year as follows:
(a) Teachers' orders outstanding;
(b) Anticipation warrants outstanding for each
fund.
11. Total bonded debt at the close of the fiscal year.
12. Percent of bonding power obligated currently.
13. Value of capital assets of the district including:
(a) Land;
(b) Buildings;
(c) Equipment.
14. Total amount of investments each fund.
15. Change in net cash position from the previous
report period for each district fund.
In addition to the above report, a report of expenditures
in the aggregate paid on behalf of recipients of $500 or more,
giving the name of the person, firm or corporation and the
total amount received by each shall be available in the school
district office for public inspection. This listing shall
include all wages, salaries and expenditures over $500 expended
from any revolving fund maintained by the district. Any
resident of the school district may receive a copy of this
report, upon request, by paying a reasonable charge to defray
the costs of preparing such copy.
This Section does not apply to cities having a population

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exceeding 500,000.
(Source: P.A. 94-875, eff. 7-1-06.)
Section 99. Effective date. This Act takes effect upon
becoming law.