HB 341 — EDUCATION-TECH

*LRB10303868RJT48874b* HB0341 103RDEngrossed GENERALLRB103 ASSEMBLY03868 StateRJT of48874 Illinoisb andAN 2024ACT HB0341concerning Introducededucation. 1/12/2023, by SYNOPSIS AS INTRODUCED:

ILCS 5/1-2 from Ch.

122, par.

1-2 concerning the School Code's construction.

technical change in a Section LRB103 03868 RJT 48874 b A BILL FOR HB0341 LRB103 03868 RJT 48874 b AN ACT concerning education.

The School Code is amended by changing SectionSections 1-210-17 and 10-20.44 as follows:

(105 ILCS 5/1-2)5/10-17) (from Ch.

1-2)10-17) Sec.

1-2.10-17.

Construction.Reporting Statement of affairs.

The(a) TheIn provisionsClass ofI thisor Act,Class soII farcounty asschool theyunits are the sameschool asboard thosemay ofuse anyeither priora statute,cash shallbasis beor construedaccrual assystem a continuation of suchaccounting; prior provisions, and not as a new enactment.

Ifhowever, in any otherboard statuteso referenceelecting is made to anuse Act of the Generalaccrual Assembly,system ormay anot sectionchange ofto sucha ancash Act,basis whichwithout isthe continuedpermission inof this School Code, such reference shall be held to refer to the ActState orBoard sectionof thereofEducation. so continued in this Code.

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, by having copies of the statement of affairs available in the main administrative office of the district, and by publishing in a newspaper of HB0341 Engrossed - 2 - LRB103 03868 RJT 48874 b 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 district is located or, if no newspaper is published in the county, a newspaper published in the educational service HB0341 Engrossed - 3 - LRB103 03868 RJT 48874 b 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) (Blank).

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 of affairs of the district required by this Section.

However, that district shall have HB0341 Engrossed - 4 - LRB103 03868 RJT 48874 b 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 prepared and made available to the public, in accordance with subsection (a) of this Section, by the township treasurer of HB0341 Engrossed - 5 - LRB103 03868 RJT 48874 b 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) (Blank).

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 (e) $90,000 and over 2.

Annual fiscal year payment for non-certificated HB0341 Engrossed - 6 - LRB103 03868 RJT 48874 b 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.